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County Innkeeper's Tax

The County Innkeeper’s tax (CIT) is a county tax on the rental of rooms and accommodations for periods of less than 30 days. CIT is applied in addition to 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 overnight facilities.
  • Space in camper parks and trailer parks where spaces are regularly offered for rent for periods of less than 30 days.

If you previously registered to file Withholding, Sales, FAB, CIT or other trust taxes, you must still file a $0 return even if there is no tax revenue or activity for that period. Late filed returns are subject to a penalty of up to 20%, and a minimum penalty of $5.

The Indiana Department of Revenue (DOR) provides a list of counties that have adopted the county innkeeper's tax in the table below. Contact your county auditor’s office to learn if the county innkeeper’s tax will apply to your business.

Subscribe to Indiana Department of Revenue updates

County Innkeeper's Reports

In accordance with IC 6-9-29-5 as added by HEA 1056-2018, DOR provides a summary of the amount of innkeeper’s tax it has collected by county.

County Innkeeper's Tax Collected Monthly by DOR

Annual Reports for Self-Collecting CIT's

County Innkeeper's Tax: Rates and Effective Dates

The information in this table is provided by the auditor’s office of each county and represents the most current information provided to DOR. If you find that a rate is not correct, contact DOR.

To remit CIT with your county, a County Innkeepers Tax Return form must be filed with your County Treasurer's Office. Tax form PDFs are available for download for specific counties in the table below.

County Name Tax Form (PDF download) County
Number
Present
Rate
Effective
Date
Previous
Rate
Collection
Point
Effective
Date
Original
Effective Date
Allen   02 8% 11/01/19 7% State 07/01/07 01/01/72
Bartholomew   03 5%    County 01/01/91 01/01/87
Boone   06 5%    County 11/01/93 11/01/93
Brown 1   07 5% 07/01/90 3% County 01/01/92 04/01/84
Carroll 10   08 5% 01/01/24   County   07/01/13
Cass   09 3.5% 02/01/04   County   02/01/04
Clark   10 6% 12/01/19  4% State   01/01/77
Clinton 3   12 4% 05/09/06   County   05/09/06
Crawford   13 5%    County 01/01/00 01/01/95
Daviess 8  14 9% 7/1/2021 5% County 01/01/01 07/01/87
Dearborn   15 5% 04/18/95   State 01/01/20 04/18/95
Decatur   16 5% 01/01/97   County   01/01/97
Dekalb PDF download 17 5% 07/07/99   County   07/01/99
Delaware   18 5%    County 07/01/93 04/15/83
Dubois   19 5% 01/01/06 4% State 07/01/23 01/02/92
Elkhart 2   20 5% 04/01/91 1% County 07/01/90 07/01/89
Fayette   21 5% 01/01/03   County   01/01/03
Floyd   22 6% 12/01/19 4% State   01/01/77
Franklin   24 5% 07/01/01   State 07/01/22 07/01/01
Fulton   25 5% 01/01/23 3% County   06/01/00
Gibson   26 5% 07/01/97   County   07/01/97
Grant   27 5% 03/01/90 4% County 03/01/90 07/01/77
Greene   28 5% 01/01/18   County   01/01/18
Hamilton PDF download 29 8% 1/1/20245% County 07/01/89 07/01/89
Hancock   30 5% 09/01/15   County   12/01/01
Harrison PDF download 31 4% 09/01/08 3% County 07/01/92 10/01/86
Hendricks PDF download 32 8% 10/01/05 5% County 09/03/96 09/03/96
Henry   33 5%    County 06/01/94 06/01/89
Howard 1, 4PDF download 34 8% 07/01/19 5% County 01/01/99 01/01/82
Huntington   35 5%    County 01/01/94 01/01/94
Jackson   36 5%    County 01/01/94 01/01/96
Jasper   37 5% 01/01/13   County   01/01/13
Jay   38 5% 01/01/01   County   01/01/01
Jefferson 1   39 8% 01/01/25 5% County 08/01/19 01/01/81
Jennings   40 5%    County   01/01/95
Johnson   41 5% 01/01/16   County   01/01/16
Knox PDF download 42 6% 03/01/20  5% County 08/01/93 08/01/93
Kosciusko   43 5%    County 01/01/95 12/01/86
Lagrange   44 5% 01/01/20   State 06/01/93 06/01/93
Lake   45 5% 06/14/83   County 07/01/90 07/01/72
Laporte 1   46 5%    County 07/01/92 01/01/70
Lawrence PDF download 47 5% 09/01/04  3% County 11/19/91 11/19/91
Madison PDF download 48 5%    County   04/01/82
Marion   49 10% 09/01/09 9% State 07/01/05 01/01/66
Marshall   50 5% 01/01/11  3% State 05/01/21 04/01/91
Martin   51 5% 10/01/20   State   10/01/20
Miami   52 5% 07/01/08   County   07/01/08
Monroe 1, 3  53 5% 07/01/90 3% County 07/01/93 07/01/77
Montgomery   54 3%    County 07/01/88 05/23/86
Morgan   55 5%  11/01/10   County   11/01/10
Noble PDF download 57 5% 02/04/02   County   02/04/02
Ohio   58 5%    County   01/01/96
Orange PDF download 59 4%   2% County 01/01/99 01/01/99
Orange (Historical Hotels Supp.)   59 2% 07/01/15   State 07/01/15 07/01/15
Owen   60 5% 8/01/11   State 9/01/24 8/01/11
Parke 9  61 8%    County 07/01/23 07/01/92
Perry   62 5%    County   09/ /95
Porter   64  5% 07/01/89  3% County 06/01/85 06/01/85
Posey   65  5% 07/01/14   County 07/01/14 07/01/14
Putnam   67 5% 09/01/89   County   09/01/89
Randolph   68 5% 08/01/08   County   
Ripley   69 5% 01/01/96   County   01/01/96
St. Joseph 7  71 8% 10/01/21 6% County 07/01/94 08/01/83
Scott   72 5%    State   01/01/97
Shelby   73 5%    State   02/02/02
Spencer PDF download 74 5%  01/01/15 4% County 07/01/04 06/01/94
Starke   75 5% 07/01/07   County 09/01/14 07/01/07
Steuben   76 5%    County 03/12/02 01/01/90
Sullivan   77 5% 11/01/11 2% County  01/01/94 01/01/94
Switzerland   78 5%    County 01/01/92 01/01/92
Tippecanoe   79 5% 09/01/86 2% County 01/01/88 05/01/78
Union PDF download 81 5% 01/01/18   County   01/01/18
Vanderburgh   82 8%   6% County 09/01/07 04/01/76
Vermillion   83 5% 11/01/19   State 06/01/96 06/01/96
Vigo 1, 5  84 8% 10/01/18 5% County 08/01/87 01/01/80
Wabash   85 5%   3% County 01/01/99 01/01/93
Warrick   87 5%04/01/18 State  
Washington 6  88 5% 07/01/14 4% County   09/01/02
Wayne   89 5% 09/01/87 3% County 01/01/90 05/01/80
Wells   90    5% County 02/01/23 02/01/23
White PDF download 91 5% 07/06/11 3% County 07/01/97 07/01/97

1 Exempt from tax on state campgrounds
2 Indicated a 30-room minimum
3 State supported educational institutions exempt
4 Effective October 1, 2019, for facilitators
5 Effective January 1, 2020, for marketplace facilitators
6 Effective April 1, 2021, for marketplace facilitators
7 Effective November 1, 2021, for marketplace facilitators
8 Effective January 1, 2022, for marketplace facilitators
9 Effective August 1, 2023, for marketplace facilitators
10 Effective March 1, 2024, for marketplace facilitators

Additional Resources

Contact DOR

If you have additional questions about CIT, contact DOR at countyinnkeepertax@dor.in.gov. You can also message DOR using INTIME to submit a question or resolve your issue quickly and efficiently. Once logged in, select the “All Actions” tab and then the “Messages” section.

Frequently Asked Questions