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.
Frequently Asked Questions
- How does CIT work?
CIT is a county tax on the rental of rooms and accommodations for periods of less than 30 days. CIT is in addition to state sales tax.
Once the county decides the need for additional funding through CIT, they will need the support of their local state legislator. The legislator will then introduce a bill for consideration during the legislative session. Legislation may include requirements for the county to pass an ordinance or specify the duration CIT will be collected.
Affected businesses register for and collect CIT for each eligible transaction. If county ordinance designates the county as a point of collection, CIT will be remitted to the county where the property sits. If county ordinance designates DOR as the point of collection, CIT will be remitted to DOR. Marketplace facilitators must submit all CIT to DOR, regardless of local ordinances. Businesses remit CIT to DOR when filing and paying other “trust taxes” such as sales tax, or file and remit it directly to the county.
- What transactions are subject to CIT?
Transactions that are exempt from state sales tax are not subject to CIT. In counties which have enacted CIT, taxable accommodations can include (but are not limited to):
- Rooms in hotels, motels, lodges, ranches, villas, apartments, houses, bed and breakfast establishments, vacation homes or resorts.
- Gymnasiums, coliseums, banquet halls, ballrooms, arenas or other similar accommodations regularly offered for rent.
- Cabins, cottages, tents or fixed trailers.
- Campsites, where authorized by statute and ordinance, regardless of whether any amenities, such as water or electricity, are included.
- Houseboats and other craft with overnight facilities.
- Space in camper parks and trailer parks where areas are regularly offered for rent for periods of less than 30 days.
- College memorial unions, college or university residence halls and dormitories (does not apply to students residing in a residence hall while participating in a course of study for college credit at a college or university located in that county.)
- Houses, apartments, condominiums or other personal residences available for rent.
Some counties have a minimum room threshold for CIT or differences in the type of accommodations subject to CIT. Refer to websites listed in the “Additional Resources” section at the bottom of this page for more information.
Nonprofits and governmental agencies should consult Sales Tax Information Bulletin #41 for information on exempt sales.
CIT does not apply when renting for 30 or more days.
When the accommodation is a personal residence (such as a house, apartment or condominium), the homeowner should collect and pay CIT unless they are renting the property through a marketplace facilitator, or they qualify for the casual renter’s exemption (see below).
- Does CIT apply to casual renters?
Owners of a house, condominium or apartment that is the owner’s primary personal residence may rent or furnish rooms, lodgings or other accommodations in that residence exempt from sales tax and any applicable CIT if the following conditions are met:
- At least one owner of a house, condominium or apartment maintains the house, condominium or apartment as the owner’s primary personal residence
- The owner rents or furnishes rooms, lodgings or other accommodations in the residence for fewer than 15 days in the current or preceding calendar year
- The payments for the rooms, lodgings or other accommodations qualifies for the “14-day rent rule” under Section 280A(g) of the Internal Revenue Code.
All transactions for periods of less than 30 days that use a marketplace facilitator are subject to CIT.
- What is the role of marketplace facilitators?
Effective July 1, 2019, marketplace facilitators that facilitate the rental of accommodations for periods less than 30 days must collect CIT.
A marketplace is generally considered any forum that connects buyers and sellers for the purpose of making retail transactions (IC 6-2.5-1-21.7). A marketplace facilitator is generally considered to be a person that operates a marketplace and collects payments or provides access to payment services (IC 6-2.5-1-21.9). More information on marketplace facilitators is available.
All marketplace facilitators are required to submit CIT directly to DOR and should not register directly with counties that collect CIT. See “How do I register for and pay CIT?” (below) for more information. Marketplace facilitators do not need to register separately for each adopting county on INBiz. Upon successful completion of the initial (Form BT-1) registration, DOR will contact the marketplace facilitator to complete the county registration for all adopting counties.
Marketplace facilitators should file monthly CIT returns for each adopting county where they conducted or facilitated any accommodations.
- How much CIT do I need to collect?
CIT rates vary by county and are available in the table provided on this page.
The rates on DOR’s website may not represent all current county rates, as they may have changed. Counties are responsible for notifying DOR of any change in tax rates and boundaries. Please reach out to the specific county for its most up-to-date rates. If your county is new to CIT and it is not yet in effect, contact them directly for tax rates.
Marketplace facilitators of accommodations for periods less than 30 days must register with DOR to collect CIT. Marketplace facilitators will register with DOR for all adopting counties, regardless as to whether the county has elected to collect the tax locally. Marketplace facilitators will remit all CIT collected and DOR will distribute the tax to the appropriate county.
Example
The Milton family’s corporation owns two, small hotels. One of the hotels is in Newton County and the other is in Marion County. Each hotel has several employees to work the front desk, housekeeping, grounds maintenance and accounting. The Milton family will need to file two separate registrations. Milton’s Inc. will register for withholding tax for their employees for both locations and they will need to register their Marion County hotel for CIT.
- How do I register and pay CIT?
With the exception of marketplace facilitators who remit directly to DOR, CIT is remitted to either DOR or to the county that enacted the tax. A return must be filed for each adopting county. A retail merchant with annual collections of less than $1,000 will only be required to file a return annually.
If CIT is remitted to DOR, a new business must register for INBiz and/or add CIT to their INBiz account. If it is an existing business, the business can add CIT to their account in INTIME. After registering on INBiz, businesses can file CIT returns and pay using DOR’s e-services portal, INTIME.
To pay in INTIME, a business must allow at least 24 hours after registering for CIT in INBiz. For help registering for INBiz, contact them at (317) 234-9768.
CIT collected at the county level must be paid monthly and reported on forms approved by the county treasurer.
A list of CIT rates, effective dates, collection points and specific county forms is available below.
County Innkeeper's Reports
In accordance with IC 6-9-29-5 as added by HEA 1056-2018, DOR is providing summary information on the amount of innkeeper’s tax it has collected by county.
Annual Reports for Self-Collecting CIT's
County Innkeeper's Tax Collected Monthly by DOR
- 2024 Innkeeper's Tax (Updated November 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
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 |  | 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 | | 29 | 5% | County | 07/01/89 | 07/01/89 | ||
| Hancock | 30 | 5% | 09/01/15 | County | 12/01/01 | |||
| Harrison | | 31 | 4% | 09/01/08 | 3% | County | 07/01/92 | 10/01/86 |
| Hendricks | | 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, 4 | | 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 | | 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 | | 47 | 5% | 09/01/04 | 3% | County | 11/19/91 | 11/19/91 |
| Madison | | 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 | | 57 | 5% | 02/04/02 | County | 02/04/02 | ||
| Ohio | 58 | 5% | County | 01/01/96 | ||||
| Orange | | 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 | | 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 | | 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 | | 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
- 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.