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House Bill (S)

DIGEST

Innkeeper's taxes and other local taxes. Renames the convention center operating fund established under the Vanderburgh County innkeeper's statute to the convention center operating, capital improvement, and financial incentive fund (fund). Provides that expenditures from the fund for a convention center in Vanderburgh County may be used only for operating expenses, capital improvements, and financial incentives to attract new businesses. Changes the date on which Vanderburgh County innkeeper's tax revenue deposited in the fund decreases from the amount equal to the revenue generated by a 2% innkeeper's tax rate to the amount equal to the revenue generated by a 1% Innkeeper's taxes and other local taxes. Renames the convention center operating fund established under the Vanderburgh County innkeeper's statute to the convention center operating, capital improvement, and financial incentive fund (fund). Provides that expenditures from the fund for a convention center in Vanderburgh County may be used only for operating expenses, capital improvements, and financial incentives to attract new businesses. Changes the date on which Vanderburgh County innkeeper's tax revenue deposited in the fund decreases from the amount equal to the revenue generated by a 2% innkeeper's tax rate to the amount equal to the revenue generated by a 1% innkeeper's tax rate. Allows the Clark County and Floyd County councils to adopt substantially similar ordinances to increase the innkeeper's tax rate in both counties from 4% to 6% (these taxes were imposed by state law in 1976). Allows the Allen County council to adopt an ordinance to increase the innkeeper's tax rate in the county from 7% to 8%. (The tax was imposed by state law before 1980). Provides that if an ordinance to increase the innkeeper's tax rate to 8% is in effect in Allen County, the minimum part of the innkeeper's tax proceeds used to provide development and promotion grants within the county increases from 2/7 to 3/8. Allows the fiscal body of White County to levy the county innkeeper's tax on resorts and any other buildings or structures in the county in which lodging is regularly furnished for consideration. Repeals the innkeeper's tax law specific to Howard County. (Howard County elected to impose an innkeeper's tax under the uniform innkeeper's tax law beginning in 2014.) Provides that the maximum innkeeper's tax rate for Howard County under the uniform innkeeper's tax law is 8% on the gross income derived from lodging income. Amends the uniform innkeeper's tax statute to authorize Knox County to impose the county's innkeeper's tax at a rate not to exceed 6% for not more than 25 years.(Current law authorizes a maximum tax rate of 5% under the uniform innkeeper's tax law.) Provides that, if Knox County adopts a rate that exceeds 5%, the amount of the additional tax revenue from the increased rate shall be paid to the Grouseland Foundation, Inc. to be used only for the restoration, maintenance, and operations of the Indiana territorial mansion and presidential site of William Henry Harrison located in Vincennes. Provides that: (1) a Grouseland Foundation, Inc. official's approval of a transfer of money from the increased Knox County innkeeper's tax rate to any person not qualified to receive the transfer or for a purpose not permitted; and (2) the receipt and use of a transfer of money for any disallowed purpose; is a Level 6 felony. Authorizes Brown County to impose a $1 admissions tax upon admissions to the indoor performing arts center. Specifies how the revenue may be used. Permits the county to enter into an operating lease with the convention and visitors commission and a contract with a nonprofit organization to operate the indoor performing arts center. Authorizes the fiscal body of the city of Attica (in Fountain County) to impose a food and beverage tax. Authorizes the town of Danville to impose a food and beverage tax. Authorizes the city of Greenwood to impose a food and beverage tax. Authorizes the town of Whitestown to impose a food and beverage tax. ... View more