County Innkeepers Tax
Indiana Department of Revenue CIT/FAB Tax Rates & Effective Dates
County Innkeepers Tax: Rates & Effective Dates
Revised 06/15/07
| County Name | Cnty Nmbr |
Present Rate |
Effective Date |
Prev Rate |
Coll Point |
Effective Date |
Original Efft Date |
|---|---|---|---|---|---|---|---|
| Allen | 02 | 7% | 07/01/07 | 6% | State | 07/01/94 | 01/01/72 |
| Bartholomew | 03 | 5% | Cnty | 01/01/91 | 01/01/87 | ||
| Boone | 06 | 5% | Cnty | 11/01/93 | 11/01/93 | ||
| Brown * | 07 | 5% | 07/01/90 | 3% | Cnty | 01/01/92 | 04/01/84 |
| Clark ** | 10 | 4% | 07/01/84 | 3% | State | 01/01/77 | |
| Crawford | 13 | 5% | Cnty | 01/01/00 | 01/01/95 | ||
| Daviess | 14 | 5% | Cnty | 01/01/01 | 07/01/87 | ||
| Dearborn | 15 | 5% | 04/18/95 | Cnty | 04/18/95 | 04/18/95 | |
| Decatur | 16 | 5% | 01/01/97 | Cnty | 01/01/97 | ||
| Dekalb | 17 | 5% | 07/07/99 | Cnty | 07/01/99 | ||
| Delaware | 18 | 5% | Cnty | 07/01/93 | 04/15/83 | ||
| Dubois | 19 | 5% | 01/01/06 | 4% | Cnty | 01/01/01 | 01/02/92 |
| Elkhart ** | 20 | 5% | 04/01/91 | 1% | Cnty | 07/01/90 | 07/01/89 |
| Floyd | 22 | 4% | 07/01/84 | 3% | State | 01/01/77 | |
| Franklin | 24 | 5% | 07/01/01 | Cnty | 07/01/01 | ||
| Fulton | 25 | 3% | Cnty | 06/01/00 | |||
| Gibson | 26 | 5% | 07/01/97 | Cnty | 07/01/97 | ||
| Grant | 27 | 5% | 03/01/90 | 4% | Cnty | 03/01/90 | 07/01/77 |
| Hamilton | 29 | 3% | Cnty | 07/01/89 | 07/01/89 | ||
| Hancock | 30 | 4% | Cnty | 12/01/01 | |||
| Harrison | 31 | 4% | 07/01/92 | 3% | Cnty | 10/01/86 | |
| Hendricks | 32 | 8% | 10/01/05 | 5% | Cnty | 09/03/96 | 09/03/96 |
| Henry | 33 | 5% | Cnty | 06/01/94 | 06/01/89 | ||
| Howard * | 34 | 5% | 07/01/97 | 4% | Cnty | 01/01/99 | 01/01/82 |
| Huntington | 35 | 5% | Cnty | 01/01/94 | 01/01/94 | ||
| Jackson | 36 | 5% | Cnty | 01/01/94 | 01/01/96 | ||
| Jay | 38 | 5% | 01/01/01 | Cnty | 01/01/01 | ||
| Jefferson * | 39 | 5% | 07/01/87 | 4% | State | 01/01/81 | |
| Jennings | 40 | 5% | Cnty | 01/01/95 | |||
| Knox | 42 | 3% | 08/01/93 | Cnty | 08/01/93 | ||
| Kosciusko | 43 | 5% | Cnty | 01/01/95 | 12/01/86 | ||
| Lagrange | 44 | 5% | Cnty | 06/01/93 | |||
| Lake | 45 | 5% | 06/14/83 | Cnty | 07/01/90 | 07/01/72 | |
| Laporte * | 46 | 5% | Cnty | 07/01/92 | 01/01/70 | ||
| Lawrence | 47 | 3% | 11/19/91 | Cnty | 11/19/91 | ||
| Madison | 48 | 5% | Cnty | 04/01/82 | |||
| Marion | 49 | 9% | 07/01/05 | 6% | State | 07/01/97 | 01/01/66 |
| Marshall | 50 | 3% | 04/01/91 | Cnty | 04/01/91 | ||
| Monroe */*** | 53 | 5% | 07/01/90 | 3% | Cnty | 07/01/93 | 07/01/77 |
| Montgomery | 54 | 3% | Cnty | 07/01/88 | 05/23/86 | ||
| Noble | 57 | 5% | 02/04/02 | Cnty | 02/04/02 | ||
| Ohio | 58 | 5% | Cnty | 01/01/96 | |||
| Orange | 59 | 2% | 01/01/99 | Cnty | 01/01/99 | ||
| Parke | 61 | 5% | Cnty | 07/01/92 | 07/01/92 | ||
| Perry | 62 | 5% | Cnty | 09/ /95 | |||
| Porter | 64 | 3% | Cnty | 07/01/89 | 06/01/85 | ||
| Putnam | 67 | 5% | 09/01/89 | Cnty | 09/01/89 | ||
| Randolph | 68 | 5% | 08/01/08 | Cnty | |||
| Ripley | 69 | 5% | 01/01/96 | Cnty | 01/01/96 | ||
| ST Joseph | 71 | 6% | 07/01/94 | 5% | Cnty | 08/01/83 | |
| Scott | 72 | 5% | State | 01/01/97 | |||
| Shelby | 73 | 5% | State | 02/02/02 | |||
| Spencer | 74 | 3% | Cnty | 06/01/94 | |||
| Starke | 75 | 5% | 07/01/07 | State | 07/01/07 | ||
| Steuben | 76 | 5% | Cnty | 03/12/02 | 01/01/90 | ||
| Sullivan | 77 | 2% | 01/01/94 | Cnty | 01/01/94 | ||
| Switzerland | 78 | 5% | Cnty | 01/01/92 | 01/01/92 | ||
| Tippecanoe | 79 | 5% | 09/01/86 | 2% | Cnty | 01/01/88 | 05/01/78 |
| Vanderburgh | 82 | 8% | 6% | Cnty | 09/01/07 | 04/01/76 | |
| Vermillion | 83 | 5% | 06/01/96 | Cnty | 06/01/96 | ||
| Vigo * | 84 | 3% | Cnty | 08/01/87 | 01/01/80 | ||
| Wabash | 85 | 5% | 3% | Cnty | 01/01/99 | 01/01/93 | |
| Washington | 88 | 4% | 09/01/02 | Cnty | 09/01/02 | ||
| Wayne | 89 | 5% | 09/01/87 | 3% | Cnty | 01/01/90 | 05/01/80 |
| White | 91 | 3% | 07/01/97 | Cnty | 07/01/97 | 07/01/97 |
* Exempt From Tax On State Campgrounds
** Indicated A 30 Room Minimum
*** State Supported Educational Institutions Exempt
Food & Beverage Tax Rates And Effective Dates
| Allen County | (02) | 1% | 07/01/86 |
| Avon, Town of | (3232C) | 1% | 07/01/05 |
| Boone County | (06) | 1% | 08/01/05 |
| Brownsburg, Town of | (3232A) | 1% | 08/01/95 |
| Carmel, Town of | (2929A) | 1% | 08/01/05 |
| Delaware County | (18) | 1% | 08/01/86 |
| Hamilton County | (29) | 1% | 08/01/05 |
| Hancock County | (30) | 1% | 08/01/05 |
| Hendricks County | (32) | 1% | 08/01/05 |
| Henry County | (33) | 1% | 10/01/87 |
| Johnson County | (41) | 1% | 08/01/05 (Collected on a county level) |
| Lebanon, Town of | (0606B) | 1% | 11/01/05 |
| Madison County | (48) | 1% | 02/01/89 |
| Marion County | (49) | 2% | 07/01/05 |
| Martinsville, Town of | (5555A) | 1% | 07/01/05 |
| Mooresville, Town of | (5555) | 1% | 08/01/90 |
| Nashville, Town of | (0707) | 1% | 07/01/87 |
| Noblesville, Town of | (2929B) | 1% | 08/01/05 |
| Plainfield, Town of | (3232B) | 1% | 08/01/95 |
| Shelby County | (73) | 1% | 08/01/05 |
| Shipshewana, Town of | (4444) | 1% | 07/01/90 |
| Vanderburgh County | (82) | 1% | 08/01/85 |
| Westfield, Town of | (2929C) | 1% | 09/01/05 |
| Zionsville, Town of | (0606A) | 1% | 11/01/05 |
Note: Businesses located in municipalities as well as counties are subject to both tax rates for a total due of 2 percent.
