SB 37 IN

0likes☆Favorite🔕SubscribeShare

Passed One Chamber

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.

• Mike Gaskill Republican · author
• Travis Holdman Republican · author
• Linda Rogers Republican · author
• J.D. Prescott Republican · sponsor

1. Jan 9, 2023 Authored by Senator Gaskill · upper
2. Jan 9, 2023 First reading: referred to Committee on Tax and Fiscal Policy · upper
3. Jan 10, 2023 Senator Holdman added as second author · upper
4. Jan 17, 2023 Committee report: amend do pass, adopted · upper
5. Jan 23, 2023 Amendment #1 (Holdman) prevailed; voice vote · upper
6. Jan 23, 2023 Second reading: amended, ordered engrossed · upper
7. Jan 24, 2023 Third reading: passed; Roll Call 15: yeas 50, nays 0 · upper
8. Jan 24, 2023 House sponsor: Representative Prescott · upper
9. Jan 24, 2023 Cosponsor: Representative Goodrich · upper
10. Jan 24, 2023 Senator Rogers added as third author · upper
11. Jan 24, 2023 Senator Messmer added as coauthor · upper
12. Jan 24, 2023 Senator Niezgodski added as coauthor · upper
13. Jan 25, 2023 Referred to the House · upper
14. Feb 7, 2023 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.

• Engrossed Senate Bill (S) · Jan 23, 2023 · PDF
• Introduced Senate Bill (S) · Jan 4, 2023 · PDF
• Senate Bill (S) · Jan 17, 2023 · PDF