A Noble County ordinance imposes 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. All entities subject to this tax must report the amount of tax due not more than 20 days after the end of the month the tax is collected.