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.

To remit county inkeeper's tax with your county, a County Innkeepers Tax Return form must be filed with your County Treasurer's Office. You can find the original form here, or click the PDF downloads below for specific county forms. 

County Innkeeper's Tax: Rates and Effective Dates

 

County Name Tax Form (PDF download) 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 PDF download 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 PDF download 29 5%     Cnty 07/01/89 07/01/89
Hancock   30 5% 09/01/15   Cnty   12/01/01
Harrison PDF download 31 4% 09/01/08 3% Cnty 07/01/92 10/01/86
Hendricks PDF download 32 8% 10/01/05 5% Cnty 09/03/96 09/03/96
Henry   33 5%     Cnty 06/01/94 06/01/89
Howard * PDF download 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 PDF download 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 PDF download 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 PDF download 57 5% 02/04/02   Cnty   02/04/02
Ohio   58 5%     Cnty   01/01/96
Orange PDF download 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 PDF download 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 PDF download 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
Warrick   87 5% 04/01/18   State    
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 PDF download 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