Parke County, Indiana: TML

Parke County is home to Indiana's largest festival, the famous Parke County Covered Bridge Festival, which attracts an estimated 1,250,000+ visitors over ten days, beginning on the second Friday of each October. The size and scope of such an event in a rural setting creates considerable public safety, health and sanitation expenses that are offset, in part, by TML licensure fees.

As in the past, there will not be a fee assessed for any festival or event EXCEPT for the Parke County Covered Bridge Festival. The license fee for each TML for the Parke County Covered Bridge Festival will be $100, plus a $20 processing fee for vendors who do not live in Parke County and/or pay property taxes in Parke County. There is no cost in obtaining a TML for any other event or festival in Parke County, however a TML is always required. It must remain prominently displayed for the entirety of the festival or event. If a vendor has more than one booth, tent, stall or space in different locations, a TML is required for each location. If a vendor has two booths in the same structure, only one TML is required. A structure is permanent or semi-permanent and is not considered a tent, parking lot, or any open space. A separate application is required for each TML needed.

All Parke County Covered Bridge Festival vendors will be assessed a $50 late penalty for any application postmarked or received in person after September 15th, 2025. Incomplete applications and applications mailed with inadequate fees not rectified before the 9/15/25 deadline will also be assessed the late penalty. Qualified Indiana Veterans are exempt from both, the license fee and the processing fee, but will be assessed a $50 late penalty for any application not postmarked by or received after 9/15/25. This is an Indiana law (IC 25-25-2-1), therefore you must be a resident of Indiana to qualify, and those who qualify must provide a copy of their DD-214 to receive the exemption.

Payment of the cost for the TML, processing fee, and any late fees must be submitted in the form of a cashier’s check, money order, or cash/credit/debit card in the office. Business checks and personal checks will not be accepted. Do not send cash through the mail. Make cashier’s checks and money orders payable to the Parke County Auditor. We are not responsible for applications or payments lost in the mail.

2025 PARKE COUNTY TML APPLICATION

2025 CREDIT CARD AUTHORIZATION FORM

Use the link above to download the 2025 Parke County Transient Merchant License application in PDF format. You may either complete the application electronically and return it via email along with a credit card authorization form to tmlinfo@parkecounty.in.gov, or you may print the application, complete it by hand, and return it via mail with your payment to the address below. When filling out your application by hand, you must make sure your information is legible. Illegible applications will not be processed nor will we be able to process your application without receipt of proper licensure fees. If submitting your application by mail, please include the appropriate fee amount with your application. Use the pricing flow chart below to help you determine what fees will be due for your 2025 Parke County Transient Merchant License. The "Handmade/Homemade" exemptions are no longer issued as a Blanket exemption and new rules are in place to qualify for said exemption. Applications for a "Handmade/Homemade" exemption will be considered on a case by case basis and the Exemption is not guaranteed.

Important notice to Parke County Covered Bridge Festival Landowners:

As of 2024 the Parke County Auditor started enforcing Ordinance 2020-16 . Landowners are responsible for ensuring the vendors on their land have a TML. Landowners will be penalized, if a vendor, renting space from them on their land, does not have a TML. A fine of $500 shall be imposed per occurence per day. This will continue in 2025. Please contact the Parke County Auditor's office for questions.

Parke County Auditor's Office
116 West High Street
Rockville, Indiana 47872
tmlinfo@parkecounty.in.gov
765-569-3422 telephone
765-569-4037 fax

Pricing Flow Chart
Frequently Asked Questions

Why am I being asked to submit an essay with pictures to get the 'HOMEMADE' exemption from the Transient Merchant License (TML) fee?
The Parke County's original TML ordinance was passed in 1993 and allowed for an exemption from the licensure fees for local vendors selling one-of-a-kind handmade products that were genuinely handcrafted by old-school artisans using old-school techniques. Since then, and through various county auditors, the original intent of the exemption has been modified, adjusted, and sometimes abused. In 2024 Parke County will make every effort to return to this policy to match its original intention as exempting everyone from the fee would quickly defeat the purpose of having the TML to begin with.
Why has my county Auditor's Office never heard of a Transient Merchant License (TML)?
Indiana Code 25-37-1-15 establishes that only a county with a population between 16,000 and 16,400 may require holders of a registered retail merchant's certificate under IC 6-2.5-8 to obtain a Transient Merchant License (TML). This is an implicit 'carve-in' for Parke County specifically designed by state lawmakers to generate revenue that will be used to offset the cost of hosting the Parke County Covered Bridge Festival each year. Parke County is the only Indiana County that meets this population-based criteria.
Why is a Transient Merchant License (TML) needed outside of the Parke County Covered Bridge Festival if there is no charge?
IC 25-37-1-6.5 grants the Parke County Council the authority to annually reduce or altogether waive the Transient Merchant License fees; however, the license itself is still required.

Exemptions

EXEMPTION	DESCRIPTION	REQUIREMENTS
INDIANA VETERANS	Qualified Indiana Veterans are eligible to have both the $100 TML licensing fee and the $20 processing fee waived (IC 25-25-2-1). Applicants are required to submit a copy of form VA form DD-214 with their TML application to receive this exemption.	1. Honorable Discharge 2. VA Form DD-214 Submitted with Application 3. Valid Photo Identification
INDIANA NOT-FOR-PROFITS	Organizations recognized as 501(c)(x) tax-exempt that are incorporated in Indiana, are exempt from the $100 TML licensure fee. The $20 processing fee will be waived for Parke County-based organizations. Write the organization's federal tax ID on the application. If applicable, include the organization's Parke County parcel number in the space provided.	1. Recognized 501(c)(x) Tax-Exempt 2. Incorporated in Indiana 3. Good Standing w/ Secretary of State 4. Federal Tax ID
PARKE COUNTY RESIDENTS & LANDOWNERS	Parke County residents and Parke County property tax owners are automatically exempted from the $20 TML license processing fee. If a TML applicant does not have a Parke County mailing address, they need to write their Parke County parcel number in the space provided on the application. Alternatively, the can also submit a copy of the prior year's property tax bill with the TML application, to receive this exemption.	1. Parke County Mailing Address, Parke County Parcel Number, or Prior Year Parke County Property Tax Bill
HOMEMADE	The homemade exemption is only for vendors, who are personally hand-making 100% of their inventory at that location, and are not using any machines in the production of their items. Any product deemed to have been mass-produced will be ineligible. To apply for this exemption, submit a request in the form of a formal letter to the Parke County Auditor. This letter must be included with the original application and should explain in detail all products being sold, the constituent parts, pieces, or ingredients making up those products, and the process by which they are hand-crafted. No food items.	1. Inventory is 100% crafted by hand 2. Inventory made by you/family/congregation 3. Request Letter and pictures of the handmade items turned in with application 4. Approval by Parke County Auditor

2025 TML Fee Schedule

	ALL OTHER EVENTS	COVERED BRIDGE FESTIVAL
TRANSIENT MERCHANT LICENSE	$0	$100
PROCESSING FEE / PER TML	$0	$20
LATE FEE	N/A	$50
REPLACEMENT FEE	$0	$5