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.
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
- 2024 Innkeeper's Tax (Updated December 2024)
- 2023 Innkeeper's Tax
- 2022 Innkeeper's Tax
- 2021 Innkeeper's Tax
- 2020 Innkeeper's Tax
- 2019 Innkeeper's Tax
- 2018 Innkeeper's Tax
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.
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
- General Tax Information Bulletin #204: County Innkeeper’s Taxes
- Sales Tax Information Bulletin #41 – Sales Tax Application to Furnishing of Accommodations:
- Sales Tax Information Bulletin #89 – Registration, Collection, and Remittance Requirements for Remote Sellers and Marketplace Facilitators
- INTIME Guide for Business Customers
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.