{"data":{"id":"us-in/ic-6-9-75-3","jurisdiction":"us-in","citation":"IC 6-9-75-3","heading":"Fiscal body ability to levy tax; categories of eligible accommodations","body":"Sec. 3. (a) The fiscal body of the county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any:\n(1) hotel;\n(2) motel;\n(3) boat motel;\n(4) inn;\n(5) college or university memorial union;\n(6) college or university residence hall or dormitory; or\n(7) tourist cabin;\nlocated in the county.\n(b) The tax does not apply to gross income received in a transaction in which:\n(1) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or\n(2) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 75. Parke County Innkeeper's Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-75-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"11d97d39f32e2f765a46983e1d8468bc7f50a26780a4fb2b55cf6296ceee9511","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-75-2","next":"us-in/ic-6-9-75-4"},"notice":"GroundRules: Original legal text. Not legal advice."}