In 2007, Noble County adopted an ordinance imposing a tax on any transaction in the county in which any rooms, lodgings, or accommodations are rented or furnished in any hotel, motel, inn, tourist cabin, campground or bed and breakfast for consideration, at a rate equal to five percent of the gross retail income derived from lodging income only. Funds collected are used to promote and encourage conventions, trade shows, recreation, festivals, and visitors in and to the county. All entities subject to this tax must report the amount of tax due on a form (approved by the county treasurer) and pay the amount due to the county treasurer not more than 20 days after the end of the month the tax is collected.