Hotel / Motel Permits & Licenses in Evansville, IN

Required for all employers paying wages to employees in Indiana. Includes withholding state income tax from employee paychecks. Registration completed through the same IN.gov DOR account as sales tax.

All employers with one or more employees must register. New employers pay 2.5% on first $9,500 of each employee’s wages (2024 rate). Rate may change after experience rating is established.

Required for all LLCs. Filing includes name reservation if needed ($30 extra).

Must maintain current registered agent at all times.

Applies to ALL Indiana business entities including LLCs.

Required if hotel uses trade name (e.g., 'Hoosier Inn LLC' operating as 'Downtown Motel').

Required for ALL businesses with Indiana gross income. Issues withholding account if employees.

Hotel room rentals subject to 7% state sales tax + county innkeeper's tax.

HOTELS/MOTELS specifically required to register and remit county innkeeper's taxes (vary by county, typically 5-10%).

Required for ALL hotels/motels. Exact fee schedule at county health department level.

HOTEL/MOTEL SPECIFIC - Required for places housing 20+ transient guests. Includes fire safety plan review.

Hotels and motels must collect and remit Indiana sales tax on room rentals. The state sales tax rate is 7%, but additional local innkeeper taxes may apply. Registration is mandatory via IN.gov DOR portal.

LLCs not electing corporate taxation file as pass-through entities. Owners report income on personal Indiana IT-40 forms. The business itself does not pay entity-level income tax unless it elects corporate status.

Over 40 Indiana counties and cities (e.g., Marion, Hamilton, Elkhart) impose an additional innkeeper’s tax on short-term lodging. Rates and registration handled locally. Examples: Indianapolis (5%), South Bend (6%). Must verify with local auditor or tax office.

Some Indiana cities and counties impose a local business license or privilege tax. For example, Fort Wayne requires a Business Gross Income Tax. Must check with local auditor. Not statewide.

Required for all LLCs with employees or that file employment, excise, or alcohol/tobacco taxes. Single-member LLCs without employees may use owner’s SSN, but EIN is recommended for liability protection.

Hotels/motels permitted in C-5, C-6, D-C, D-T, D-P/I zones per UDO Table 620-3. Required for all new/changing uses.

Hotels require commercial review. See 2024 Fee Resolution No. 23-2024.

Hotels/motels subject to UDO Chapter 1230 freestanding/wall sign rules.

Hotels classified as Group R-1; requires sprinklers, alarms, egress per IFC 2018.

Issued after zoning, building, fire approval. Specific to hotels.

Hotels with food service need plan review/inspection.

Mandatory for all employers with one or more employees in Indiana, including part-time and full-time workers. Sole proprietors with no employees are exempt. Coverage must be obtained through private insurers or the state fund. Effective: Ongoing requirement under IC 22-3-2-2 and IC 22-3-6-1.

Not mandated by Indiana state law for all businesses, but often required by local municipalities, lenders, landlords, or franchise agreements. Strongly recommended for hotels/motels due to high public foot traffic and risk of injury. No statutory minimum coverage, but $1 million per occurrence is standard.

Hotels must comply with OSHA’s general duty clause and specific standards for hazard communication, emergency exits, fire safety, and injury reporting. Employers with 10+ employees must maintain OSHA Form 300 logs. Hotels often face risks related to housekeeping (chemical exposure), electrical safety, and slips/trips.

Hotels must comply with ADA Standards for Accessible Design. This includes accessible guest rooms, bathrooms, entrances, parking, and public spaces. New construction or alterations must meet current standards. At least 5% of guest rooms must be accessible, with features like roll-in showers and visual alarms.

Federal law requires landlords to disclose known lead-based paint hazards in pre-1978 structures. Applies to guest rooms rented for 100 days or more. Most short-term hotel stays may not trigger full disclosure, but if any guest stays exceed 100 days, compliance is required. EPA-certified renovators must perform any lead paint work.

Hotels must ensure all advertising (online, brochures, websites) is truthful and not misleading. This includes claims about room availability, pricing, amenities, and "free" offers. Must disclose material connections (e.g., influencer partnerships). Applies to all businesses under FTC Act Section 5.

Hotels must comply with FLSA requirements including minimum wage ($7.25/hour federal rate), overtime pay (1.5x regular rate after 40 hours/week), recordkeeping, and youth employment standards. Common issues include misclassifying workers as independent contractors and failing to pay for all hours worked (e.g., pre-shift tasks).

Covered employers must provide eligible employees (worked 1,250 hours in past 12 months, employed 12+ months) up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Hotels with 50+ employees must post notice and manage leave requests accordingly.

All employers must complete Form I-9 for each employee to verify identity and work authorization. Employers must retain I-9 forms for 3 years after hire or 1 year after termination, whichever is later. Applies to all U.S. employers regardless of size.

Most hotels do not need to register with the FCC for EAS unless they operate broadcast or cable distribution systems. Standard hotel operations (e.g., in-room TVs) do not trigger this requirement. Only applies if the hotel operates as a media distributor.

Required for any hotel that operates a restaurant, room service, or kitchen that prepares food. Must renew registration every 2 years. Applies to all food facilities under the Food Safety Modernization Act (FSMA). Does not apply to hotels that only serve prepackaged food not altered on-site.

Federal Basic Permit is required for any business that sells alcohol at retail. Must also comply with Indiana state alcohol licensing. Applies to hotel bars, restaurants, or minibars that sell alcohol. Registration is separate from state license.

While not a license, hotels must comply with federal rules on credit card surcharging: must not exceed merchant discount rate, must post notice 30 days in advance, and cannot surcharge debit cards. Applies under Durbin-Walsh rule interpretations enforced by CFPB.

All Indiana LLCs must file an annual report by the anniversary date of the LLC's formation. The report confirms current business information such as principal address, registered agent, and management structure.

Employers must register with DOR, withhold state income tax, and file Form WH-1. Frequency of filing (monthly/quarterly) is determined by DOR based on tax liability.

Indiana does not require periodic renewal of sales tax permits; once registered (via Form UST-1), the license remains valid as long as filings are current. Monthly or quarterly returns (Form UST-1) are required.

A surety bond is required as part of obtaining a liquor license in Indiana. The bond amount is based on the applicant’s projected annual alcohol sales. Required under IC 7.1-3-1-2. Bond must be filed with the ATC and maintained for the duration of alcohol sales operations.

Required for any vehicle registered to the business or used for business purposes (e.g., shuttle services). Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $25,000 property damage (25/50/25). Enforced under IC 9-25-4-2. Personal auto policies do not cover commercial use.

While not explicitly mandated by statute as a standalone policy, Indiana courts recognize dram shop liability under common law (e.g., Hobbs v. Harris). Hotels serving alcohol must carry adequate liability insurance to cover third-party injuries from intoxicated guests. Many insurers bundle this into general liability policies. Required in practice due to high risk and ATC compliance expectations.

Not legally required by Indiana for hotel/motel businesses. However, recommended for protection against claims of negligence in services (e.g., event planning, concierge). Not mandated under state law or regulation.

Not statutorily required in Indiana. However, if the hotel sells tangible goods to guests, it assumes liability for defective or harmful products. Coverage typically included in general liability policies. No minimum statutory coverage.

While not explicitly required by state statute, CGL insurance is functionally mandatory due to local permitting, lender, and franchise requirements. Standard limits are $1 million per occurrence / $2 million aggregate. Required under common operational compliance frameworks.

Required for all LLCs that have employees or operate as a corporation or partnership. Even single-member LLCs without employees may need an EIN for banking or state tax purposes. This is a foundational federal requirement for tax administration.

By default, a single-member LLC is disregarded and taxed as a sole proprietorship; multi-member LLCs are taxed as partnerships. Profits are subject to federal income tax and self-employment tax (Schedule SE). LLCs with employees must withhold and pay payroll taxes (Form 941, Form 940).

Employers must display federal labor law posters including Minimum Wage, Equal Employment Opportunity, Family and Medical Leave Act (FMLA), and OSHA Workplace Safety. State-specific posters from Indiana Department of Labor also required.

LLCs with employees must file Form 941 quarterly (due April 30, July 31, October 31, January 31), Form 940 annually by January 31, and issue W-2 forms by January 31.

Hotels and motels must collect and remit Indiana's 7% state room occupancy tax using Form ROT-1. Local jurisdictions may impose additional taxes; filers should verify local requirements.

All hotels and motels must undergo annual fire safety inspections to comply with NFPA standards and Indiana Fire Prevention and Building Safety Code. Conducted by local fire marshal or state inspector.

Hotels with food service operations must pass routine health inspections. Frequency and fees vary by county. Example: Marion County conducts inspections twice per year.

Ongoing compliance with Indiana Building Code is enforced through periodic inspections, often coordinated with fire safety checks. Applies to all commercial structures including hotels.

Most Indiana municipalities require the physical display of the business license or sales tax certificate at the primary place of business in a location visible to the public.

All employers with employees in Indiana must carry workers’ compensation insurance. Coverage must be reported and renewed annually with the carrier. Employers must display a notice of compliance (Form WCB-1.1) in the workplace.

Hotels with 10 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A annually. Records must be kept for 5 years.

Employers must file Form UCF-10000 each quarter and pay unemployment insurance tax. New employers are assigned a standard rate of 2.5%.

Most Indiana cities and towns require an annual business license or occupational tax certificate. Fees and deadlines vary by jurisdiction. Example: Carmel requires renewal by January 31.

At least one employee in food service operations must hold a valid ANSI-accredited food protection manager certification (e.g., ServSafe). Certification must be renewed every 5 years via re-examination.

Indiana requires businesses to retain sales, room occupancy, and withholding tax records for at least 4 years. Federal IRS also recommends 4 years for employment tax records.

An LLC taxed as an S-corporation must file Form 1120-S by March 15. A multi-member LLC treated as a partnership files Form 1065. Single-member LLCs disregarded for federal tax purposes report on owner's personal return (Form 1040).