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 Department provides a list of counties that have adopted the county innkeeper's tax in the table bleow. 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.

County Innkeeper's Tax: Rates and Effective Dates

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

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

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

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

Additional Resources