Indiana HB1117 establishes a uniform municipal innkeeper's tax at a flat rate not exceeding $5 per night.

Indiana HB1117 creates a uniform municipal innkeeper's tax for municipalities not already imposing such a tax. The tax applies to rentals or lodgings for periods less than 30 days in hotels, motels, inns, and similar establishments. It does not apply to student rentals in university dorms or rentals for 30 days or more. The tax rate is capped at $5 per night and is in addition to state and county taxes. Municipalities can choose to collect the tax themselves or have it collected by the state.

Indiana HB1117 establishes a uniform municipal innkeeper's tax at a flat rate not exceeding $5 per night.

Indiana HB1117 creates a uniform municipal innkeeper's tax for municipalities not already imposing such a tax. The tax applies to rentals or lodgings for periods less than 30 days in hotels, motels, inns, and similar establishments. It does not apply to student rentals in university dorms or rentals for 30 days or more. The tax rate is capped at $5 per night and is in addition to state and county taxes. Municipalities can choose to collect the tax themselves or have it collected by the state.