Sec. 1. This chapter applies to any county that is not required to impose an innkeeper's tax under any other chapter of this article. However, a county that imposes an innkeeper's tax under this chapter may not also impose an innkeeper's tax under another chapter.
Ind. Code § 6-9-18-1
Application of chapter
Applied in 1 court decision — leading case Orbitz, LLC v. Indiana Department of State Revenue (2016)
Most recently applied in Orbitz, LLC v. Indiana Department of State Revenue (December 2016)
As added by Acts 1982, P.L.1, SEC.21
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.