Chapter 847, Laws of 1989;
Chapter 841, Laws of 1991;
House Bill 1846, 1994 Regular Session
A 2% tax is imposed on the gross income derived from the rental of hotel and motel rooms located in Kosciusko. This levy is in addition to all other taxes now imposed. Effective July 1, 1989. No repeal date.
“Hotel” or “motel” means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests if such establishment consists of 6 or more guest rooms and does not include any hospital, convalescent or nursing home, or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.