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Indiana Department of Revenue

DOR > Business Tax > County Innkeeper’s Tax 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 over night facilities.
  • Space in camper parks and trailer parks where spaces are regularly offered for rent for periods of less than 30 days.

The Department provides a list of counties that have adopted the county innkeeper's tax. You may also contact your county auditor’s office to learn if the county innkeeper’s tax will apply to your business.

For more information on the county innkeeper’s tax visit county innkeeper’s tax rates or call (317) 233-4015.

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 file a Business Tax Application (Form BT-1) 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.

Additional Resources