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.
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.
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.
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