County Innkeeper's Tax

Some counties require a tax on the rental of rooms and accommodations, for periods less than 30 days, in addition to the state sales tax. Accommodations can include:

  • Rooms in hotels, motels, lodges, ranches, villas, apartments, houses, bed and breakfast establishments, vacation homes or resorts.
  • Gymnasiums, coliseums, banquet halls, ball rooms, arenas or other similar accommodations regularly offered for rent.
  • Cabins, cottages, tents or fixed trailers. Houseboats and other craft with overnight facilities.
  • Space in camper parks and trailer parks where spaces are regularly offered for rent for periods of less than 30 days.

The Indiana Department of Revenue (DOR) provides a list of counties that have adopted the county innkeeper's tax in the table below. You may also contact your county auditor’s office to learn if the county innkeeper’s tax will apply to your business.

Example

The Milton family’s corporation owns two, small hotels. One of the hotels is in Newton County and the other is in Marion County. Each hotel has several employees to work the front desk, housekeeping, grounds maintenance and accounting. The Miltons will need to file two separate registrations. Milton’s Inc. will register for withholding tax for their employees for both locations and they will need to register their Marion County hotel for the county innkeeper’s tax.

For more information call (317) 233-4015.


The information in this table is provided by the auditor’s office of each county and represents the most current information provided to DOR. If you find that a rate is not correct, contact DOR at www.in.gov/dor/3392.htm.

County Innkeeper's Tax: Rates and Effective Dates

 

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
Carroll** 08 5%     Cnty   07/01/13
Cass 09 3.5% 02/01/04   Cnty   02/01/04
Clark ** 10 4% 07/01/84  3% State   01/01/77
Clinton *** 12 4% 05/09/06   Cnty   05/09/06
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
Fayette 21 5% 01/01/03   Cnty   01/01/03
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
Greene 28 5% 01/01/18   Cnty   01/01/18
Hamilton 29 5%     Cnty 07/01/89 07/01/89
Hancock 30 4%     Cnty   12/01/01
Harrison 31 4% 09/01/08 3% Cnty 07/01/92 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
Jasper 37 5% 01/01/13   Cnty   01/01/13
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
Johnson 41 5% 01/01/16   Cnty   01/01/16
Knox 42 5% 11/10/03  3% Cnty 08/01/93 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 5% 09/01/04  3% Cnty 11/19/91 11/19/91
Madison 48 5%     Cnty   04/01/82
Marion 49 10% 09/01/09 9% State 07/01/05 01/01/66
Marshall 50 5% 01/01/11  3% Cnty 04/01/91 04/01/91
Miami 52 5% 07/01/08   Cnty   07/01/08
Monroe */*** 53 5% 07/01/90 3% Cnty 07/01/93 07/01/77
Montgomery 54 3%     Cnty 07/01/88 05/23/86
Morgan 55 5%  11/01/10   Cnty   11/01/10
Noble 57 5% 02/04/02   Cnty   02/04/02
Ohio 58 5%     Cnty   01/01/96
Orange 59 4%   2% Cnty 01/01/99 01/01/99
Orange (Historical Hotels Supp.) 59 2% 07/01/15   State 07/01/15 07/01/15
Owen 60 5% 08/01/11   Cnty   08/01/11
Parke 61 5%     Cnty 07/01/92 07/01/92
Perry 62 5%     Cnty   09/ /95
Porter 64  5% 07/01/89  3% Cnty 06/01/85 06/01/85
Posey 65  5% 07/01/14   Cnty 07/01/14 07/01/14
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 5%  01/01/15 4% Cnty 07/01/04 06/01/94
Starke 75 5% 07/01/07   Cnty 09/01/14 07/01/07
Steuben 76 5%     Cnty 03/12/02 01/01/90
Sullivan 77 5% 11/01/11 2% Cnty  01/01/94 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
Union 81 5% 01/01/18   Cnty   01/01/18
Vanderburgh 82 8%   6% Cnty 09/01/07 04/01/76
Vermillion 83 5% 06/01/96   Cnty   06/01/96
Vigo * 84 6.5% 11/01/13 5% 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 5% 07/06/11 3% Cnty 07/01/97 07/01/97

* Exempt From Tax On State Campgrounds
** Indicated A 30 Room Minimum
*** State Supported Educational Institutions Exempt