SB 390 IN

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Passed One Chamber

Requires each local unit that imposes an innkeeper's tax or food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the innkeeper's tax or food and beverage tax. Extends the Nashville food and beverage tax expiration date from July 1, 2023, to July 1, 2043. 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, 2042; or (2) the date on which all bonds or lease agreements outstanding on March 15, 2022, 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 March 15, 2022, and the date on which each will be completely paid. Requires the department to publish the information on the gateway Internet web site. Declares the intention of the general assembly to only authorize local units to impose new food and beverage taxes based on specified criteria.

• Mike Gaskill Republican · author
• Travis Holdman Republican · author
• Brian Buchanan Republican · author
• Chuck Goodrich · sponsor

1. Jan 11, 2022 Authored by Senator Gaskill · upper
2. Jan 11, 2022 First reading: referred to Committee on Tax and Fiscal Policy · upper
3. Jan 24, 2022 Senator Holdman added as second author · upper
4. Jan 24, 2022 Senator Buchanan added as third author · upper
5. Jan 25, 2022 Committee report: amend do pass, adopted · upper
6. Jan 27, 2022 Second reading: ordered engrossed · upper
7. Feb 1, 2022 Third reading: passed; Roll Call 131: yeas 37, nays 12 · upper
8. Feb 1, 2022 House sponsor: Representative Goodrich · upper
9. Feb 1, 2022 Cosponsors: Representatives Cook and Brown, T. · upper
10. Feb 2, 2022 Referred to the House · upper
11. Feb 8, 2022 First reading: referred to Committee on Ways and Means · lower

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Senate Bill (S) · Jan 25, 2022 · PDF
• Introduced Senate Bill (S) · Jan 11, 2022 · PDF