Mike Gaskill
- Republican
- Senator
- District 25
Author
Requires each local unit that imposes a food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the food and beverage tax. Provides that food and beverage taxes currently authorized under IC 6-9 and that do not otherwise contain an expiration date (other than the stadium and convention building authority food and beverage tax and the historic hotels food and beverage tax) shall expire on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, are completely paid. Requires each local unit that imposes a food and beverage tax that is subject to the expiration provision to provide to the department of local government finance (department) a list of each bond or lease agreement outstanding on May 7, 2023, and the date on which each will be completely paid. Requires the department to publish the information on the gateway website. Declares the intention of the general assembly to only authorize local units to impose new food and beverage taxes based on specified criteria.
First reading: referred to Committee on Ways and Means
Referred to the House
House sponsor: Representative Prescott
Third reading: passed; Roll Call 15: yeas 50, nays 0
Cosponsor: Representative Goodrich
Senator Rogers added as third author
Senator Messmer added as coauthor
Senator Niezgodski added as coauthor
Amendment #1 (Holdman) prevailed; voice vote
Second reading: amended, ordered engrossed
Committee report: amend do pass, adopted
Senator Holdman added as second author
First reading: referred to Committee on Tax and Fiscal Policy
Authored by Senator Gaskill
| Bill Text Versions | Format |
|---|---|
| Introduced Senate Bill (S) | |
| Senate Bill (S) | |
| Engrossed Senate Bill (S) |
| Document | Format |
|---|---|
| Fiscal Note: SB0037.03.ENGS.FN001 | |
| Fiscal Note: SB0037.03.ENGS.FN002 |
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