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.
As added by P.L.108-2019, SEC.245.