Sec. 20. This section is intended as notice to an owner as defined in section 2 of this chapter. An owner of short term rental property who makes a short term rental in which payments for the room, lodging, or other accommodation are not made through a marketplace facilitator (as defined by IC 6-2.5-1-21.9 ) may be liable for collecting and remitting the following taxes on consideration received by the owner for the short term rental: (1) State gross retail tax imposed under IC 6-2.5-4-4 . (2) Innkeeper's tax imposed under IC 6-9 . IC 36-1-24.2 Chapter 24.2. Sales or Leases of Real Property; Prohibited Regulations 36-1-24.2-1 Privately owned real property; prohibition against regulations having effect of controlling rent or purchase price or of requiring property to be designated for lease or sale based on income or assets 36-1-24.2-2 Privately owned real property; county or municipality prohibited from requiring owner to agree to rent or purchase price control requirements or requirements designating property for lease or sale based on income or assets; prohibition against requiring payment of fee as prerequisite to approval of permit, petition, or plats 36-1-24.2-3 Right of county or municipality to manage development of real property in which it has ownership interest; right to enact general land use regulations or zoning ordinances not having prohibited effects 36-1-24.2-4 Privately owned real property; right of owner to voluntarily agree to otherwise prohibited requirement in exchange for incentives or grants
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