Header

  Close Menu

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.

If you previously registered to file withholding, sales, FAB, CIT or other trust taxes, you must still file a $0 returns even if there is no tax revenue or activity for that period. Late filed returns are subject to a penalty of up to 20%, and a minimum penalty of $5.

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.

Marketplace Facilitators that facilitate the provision of accommodations for periods less than 30 days must register with the Department to collect county innkeeper’s tax. Marketplace Facilitators will register with the Department for all adopting counties, regardless as to whether the county has elected to collect the tax locally. The Marketplace Facilitator will remit all county innkeeper’s taxes collected and the Department will distribute the tax to the appropriate county.

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 Milton family 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.

Call 317-232-2240 for more information.

Indiana County Innkeeper's Tax Guide

County Innkeeper's Reports

In accordance with IC 6-9-29-5 as added by HEA 1056-2018, the Department of Revenue is providing summary information on the amount of innkeeper’s tax it has collected by county.

Annual Reports for Self-Collecting CIT's

County Innkeeper's Tax Collected Monthly by DOR

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 DOR. If you find that a rate is not correct, contact DOR.

To remit county innkeeper's tax with your county, a County Innkeepers Tax Return form must be filed with your County Treasurer's Office. You can also download the PDFs below for specific county forms.

County Name Tax Form (PDF download) County
Number
Present
Rate
Effective
Date
Previous
Rate
Collection
Point
Effective
Date
Original
Effective Date
Allen   02 8% 11/01/19 7% State 07/01/07 01/01/72
Bartholomew   03 5%    County 01/01/91 01/01/87
Boone   06 5%    County 11/01/93 11/01/93
Brown 1   07 5% 07/01/90 3% County 01/01/92 04/01/84
Carroll (inactive) 2   08 5%    County   07/01/13
Cass   09 3.5% 02/01/04   County   02/01/04
Clark   10 6% 12/01/19  4% State   01/01/77
Clinton 3   12 4% 05/09/06   County   05/09/06
Crawford   13 5%    County 01/01/00 01/01/95
Daviess 8  14 9% 7/1/2021 5% County 01/01/01 07/01/87
Dearborn   15 5% 04/18/95   State 01/01/20 04/18/95
Decatur   16 5% 01/01/97   County   01/01/97
Dekalb PDF download 17 5% 07/07/99   County   07/01/99
Delaware   18 5%    County 07/01/93 04/15/83
Dubois   19 5% 01/01/06 4% County 01/01/01 01/02/92
Elkhart 2   20 5% 04/01/91 1% County 07/01/90 07/01/89
Fayette   21 5% 01/01/03   County   01/01/03
Floyd   22 6% 12/01/19 4% State   01/01/77
Franklin   24 5% 07/01/01   State07/01/22 07/01/01
Fulton   25 3%    County   06/01/00
Gibson   26 5% 07/01/97   County   07/01/97
Grant   27 5% 03/01/90 4% County 03/01/90 07/01/77
Greene   28 5% 01/01/18   County   01/01/18
Hamilton PDF download 29 5%    County 07/01/89 07/01/89
Hancock   30 5% 09/01/15   County   12/01/01
Harrison PDF download 31 4% 09/01/08 3% County 07/01/92 10/01/86
Hendricks PDF download 32 8% 10/01/05 5% County 09/03/96 09/03/96
Henry   33 5%    County 06/01/94 06/01/89
Howard 1, 4 PDF download 34 8% 07/01/19 5% County 01/01/99 01/01/82
Huntington   35 5%    County 01/01/94 01/01/94
Jackson   36 5%    County 01/01/94 01/01/96
Jasper   37 5% 01/01/13   County   01/01/13
Jay   38 5% 01/01/01   County   01/01/01
Jefferson 1   39 5% 07/01/87 4% County 08/01/19 01/01/81
Jennings   40 5%    County   01/01/95
Johnson   41 5% 01/01/16   County   01/01/16
Knox PDF download 42 6% 03/01/20  5% County 08/01/93 08/01/93
Kosciusko   43 5%    County 01/01/95 12/01/86
Lagrange   44 5% 01/01/20   State 06/01/93 06/01/93
Lake   45 5% 06/14/83   County 07/01/90 07/01/72
Laporte 1   46 5%    County 07/01/92 01/01/70
Lawrence PDF download 47 5% 09/01/04  3% County 11/19/91 11/19/91
Madison PDF download 48 5%    County   04/01/82
Marion   49 10% 09/01/09 9% State 07/01/05 01/01/66
Marshall   50 5% 01/01/11  3% State 05/01/21 04/01/91
Martin   51 5% 10/01/20   State   10/01/20
Miami   52 5% 07/01/08   County   07/01/08
Monroe 1, 3  53 5% 07/01/90 3% County 07/01/93 07/01/77
Montgomery   54 3%    County 07/01/88 05/23/86
Morgan   55 5%  11/01/10   County   11/01/10
Noble PDF download 57 5% 02/04/02   County   02/04/02
Ohio   58 5%    County   01/01/96
Orange PDF download 59 4%   2% County 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   County   08/01/11
Parke   61 5%    County 07/01/92 07/01/92
Perry   62 5%    County   09/ /95
Porter   64  5% 07/01/89  3% County 06/01/85 06/01/85
Posey   65  5% 07/01/14   County 07/01/14 07/01/14
Putnam   67 5% 09/01/89   County   09/01/89
Randolph   68 5% 08/01/08   County   
Ripley   69 5% 01/01/96   County   01/01/96
St. Joseph 7  71 8% 10/01/21 6% County 07/01/94 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% County 07/01/04 06/01/94
Starke   75 5% 07/01/07   County 09/01/14 07/01/07
Steuben   76 5%    County 03/12/02 01/01/90
Sullivan   77 5% 11/01/11 2% County  01/01/94 01/01/94
Switzerland   78 5%    County 01/01/92 01/01/92
Tippecanoe   79 5% 09/01/86 2% County 01/01/88 05/01/78
Union PDF download 81 5% 01/01/18   County   01/01/18
Vanderburgh   82 8%   6% County 09/01/07 04/01/76
Vermillion   83 5% 11/01/19   State 06/01/96 06/01/96
Vigo 1, 5  84 8% 10/01/18 5% County 08/01/87 01/01/80
Wabash   85 5%   3% County 01/01/99 01/01/93
Warrick   87 5%04/01/18 State  
Washington 6  88 5% 07/01/14 4% County   09/01/02
Wayne   89 5% 09/01/87 3% County 01/01/90 05/01/80
White PDF download 91 5% 07/06/11 3% County 07/01/97 07/01/97

1 Exempt from tax on state campgrounds
2 Indicated a 30-room minimum
3 State supported educational institutions exempt
4 Effective October 1, 2019, for facilitators
5 Effective January 1, 2020, for marketplace facilitators
6 Effective April 1, 2021, for marketplace facilitators
7 Effective November 1, 2021, for marketplace facilitators
8 Effective January 1, 2022, for marketplace facilitators

Latest News

Latest News

Click here to view more events

Top FAQs