The majority of Indiana's convention and visitors bureaus are organized under what is known as the Indiana Uniform Innkeepers Tax, or Indiana Code 6-9-18.  

Initial legislation was introduced in 1982, with subsequent revisions. The code allows any local entity to adopt IC 6-9-18 and a lodging tax of up to 5 percent, with the tax being used for local tourism development and promotions.

According to the Indiana Department of Revenue, the following entities are subject to the tax when adopted locally:

• Rooms in hotels, motels, lodges, ranches, villas, apartments, houses, bed and breakfast establishments, vacation homes or resorts.
• Cabins, cottages, tents or fixed trailers. Houseboats and other craft with over night facilities.

Authorized by a County Council, the Uniform Innkeepers Tax code then establishes a local tourism authority appointed by various entities within the county to oversee its usage. These tourism commissions are sworn representatives of the community and must act in good faith to use these appropriations as stipulated in the tax code.

Some counties have a higher than 5 percent lodging tax rate. They are either under their own legislation or have sought special dispensation from the Indiana General Assembly to charge the higher rate.

To view the current Indiana Uniform Innkeepers Tax Code, click here.

For a complete list of counties that have adopted the tax and the rate each charges, visit the Indiana Department of Revenue web site.