What is the innkeeper’s tax?

Brown County’s Innkeeper’s Tax is paid by overnight guests staying in qualifying lodging throughout the county. Revenue generated from these stays supports local tourism and investments that strengthen Brown County.

For residents, the important part of the story is what happens next: a portion of these visitor-generated dollars creates opportunities to invest in projects that improve our community and create lasting public benefits.

Who pays the tax

The innkeeper’s tax is paid by visitors staying in:

• Hotels and inns
• Cabins and short-term rentals
• Bed and breakfasts
• Other qualifying lodging

The Innkeeper’s Tax is paid by overnight guests—not as a general tax on Brown County residents.

How the tax is collected

• Innkeeper’s Tax is collected in accordance with Indiana law. The Brown County Convention and Visitors Commission (CVC) oversees the use of Innkeeper’s Tax revenue, with appropriations and other actions proceeding through the applicable county approval process.

How the funds are used

Innkeeper’s tax funds are used to support projects and initiatives that promote tourism and enhance the visitor experience, while also benefiting the local community.

Eligible uses may include:

• Tourism promotion and marketing
• Infrastructure that supports visitors
• Parks, recreation, and community amenities
• Events and experiences that attract visitors

All uses must comply with Indiana law governing Innkeeper’s Tax revenue. These requirements establish how the revenue may be used and help ensure that investments support purposes authorized by state law.

How decisions are made

The use of Innkeeper’s Tax revenue is governed by Indiana law and follows the applicable public budgeting and approval process.

A portion of these visitor-generated dollars may support eligible Quality of Life investments. Those opportunities use a separate application, review, recommendation, and approval process designed to evaluate projects for eligibility, community benefit, feasibility, and responsible use of public funds.

Learn more about the Quality of Life funding process →

WHY THIS MATTERS TO BROWN COUNTY

Tourism does more than support local businesses. The Innkeeper’s Tax creates a dedicated source of visitor-generated revenue that can be reinvested in eligible projects that benefit Brown County.

When visitor-generated dollars help fund eligible parks, recreation, infrastructure, community amenities, and other investments, those projects do not have to rely solely on other limited local funding sources. This helps preserve the county’s ability to direct its other public resources toward community priorities, including public safety, emergency services, roads, and essential county services.

The result is simple: visitors help generate revenue that can be reinvested in the community, creating benefits that Brown County residents can enjoy every day.

Helpful links

• Quality of Life Page
• Apply for Funding (coming soon)
• Contact