SB 142 IN

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Passed One Chamber

Allows the Delaware County executive to adopt an ordinance to consolidate the functions of a board, bureau, commission, authority, or any other similar entity (former entity) authorized to administer funds received from the Delaware County: (1) innkeeper's tax; or (2) food and beverage tax; into a single, consolidated entity as designated in the consolidating ordinance. Specifies that if a consolidating ordinance is adopted, each former entity is abolished on the date the ordinance is adopted, the term of a member serving on each former entity ends on the date the ordinance is adopted, and a subsequent ordinance may not be adopted to restore a former entity and transfer the powers, duties, and responsibilities of innkeeper's tax and food and beverage tax administration back to the former entity. Sets forth transitional provisions that must be included in the ordinance.

• Scott Alexander Republican · author
• Mike Gaskill Republican · author
• J.D. Prescott Republican · sponsor

1. Jan 5, 2026 Authored by Senator Alexander · upper
2. Jan 5, 2026 First reading: referred to Committee on Tax and Fiscal Policy · upper
3. Jan 20, 2026 Committee report: amend do pass, adopted · upper
4. Jan 22, 2026 Second reading: ordered engrossed · upper
5. Jan 22, 2026 Senator Gaskill added as second author · upper
6. Jan 26, 2026 Third reading: passed; Roll Call 71: yeas 44, nays 0 · upper
7. Jan 26, 2026 House sponsor: Representative Prescott · upper
8. Jan 27, 2026 Referred to the House · upper
9. Jan 28, 2026 First reading: referred to Committee on Ways and Means · lower