Wabash County would like to know how fellow Treasurers handle AirBNBs in regards to the Innkeeper's Tax.

The Department of Revenue has a much broader definition of who should pay the Innkeeper’s Tax than what Tax Code 6-9-18-3 does. DOR states in their “Departmental Notice # 40 January 2016” that the tax should also be applied to villas, apartments, houses, in addition to what the Tax Code states. Our County Ordinance lists only the structures in the above tax code. Can we legally collect on these additional structures while they are not listed in the Code? We have 13 Air BNB’s. We have reached out to the DOR, State Board of Accounts, our County Attorney, the local Tourist Center, and the Indiana Tourism Association. We are getting conflicting answers. Before we collect the September’s revenues I am reaching out to see how other counties are handling the situation .