When can the hotel/motel tax be imposed in a new jurisdiction?

On one of two start dates: January 1 or July 1. The Department must be given 45 days notice of the imposition of the tax in a new jurisdiction.

This means an election to impose the tax in a new jurisdiction must be held on or before November 14 or May 14.

Regardless of the election date, the county auditor must notify the Director of the Department within 10 days of the election if the tax is approved in a new jurisdiction.