Indiana 2022 Regular Session

Indiana Senate Bill SB0390 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	~~SB0390.1~~
2		-	~~January 26, 2022~~
	1	+
	2	+	Introduced Version
3	3		SENATE BILL No. 390
4	4		_____
5		-	DIGEST OF ~~SB 390 (Updated January 25, 2022 11:48 am - DI 129)~~
6		-	Citations Affected: IC 6-1.1; IC 6-9.
	5	+	DIGEST OF INTRODUCED BILL
	6	+	Citations Affected: IC 6-1.1-30; IC 6-9.
7	7		Synopsis: Food and beverage and innkeeper's taxes. Requires each
8	8		local unit that imposes an innkeeper's tax or food and beverage tax to
9	9		annually report information concerning distributions and expenditures
10	10		of amounts received from the innkeeper's tax or food and beverage tax.
11		-	Extends the Nashville food and beverage tax expiration date from July
12		-	1, 2023, to July 1, 2043. Provides that food and beverage taxes
	11	+	Allows property owners or registered voters residing within a local unit
	12	+	that imposes an innkeeper's tax or a food and beverage tax to petition
	13	+	the department of local government finance (department) if the person
	14	+	believes that the fiscal body of the local unit or other entity is not using
	15	+	the innkeeper's tax or food and beverage tax revenue as statutorily
	16	+	authorized. Requires the department to make a final determination on
	17	+	a petition within 30 days. Specifies the consequences if the department
	18	+	determines that a local unit or other entity used innkeeper's taxes or
	19	+	food and beverage taxes for a purpose that is not consistent with the
	20	+	statutorily authorized uses. Provides that food and beverage taxes
13	21		currently authorized under IC 6-9 and that do not otherwise contain an
14		-	expiration date (other than the stadium and convention building
15		-	authority food and beverage tax and the historic hotels food and
16		-	beverage tax) shall expire on the later of: (1) January 1, 2042; or (2) the
17		-	date on which all bonds or lease agreements outstanding on March 15,
	22	+	expiration date shall expire on the later of: (1) January 1, 2029; or (2)
	23	+	the date on which all bonds or lease agreements outstanding on July 1,
18	24		2022, are completely paid. Requires each local unit that imposes a food
19	25		and beverage tax that is subject to the expiration provision to provide
20		-	to the department ~~of local government finance (department)~~ a list of
21		-	~~each bond or lease agreement outstanding on March 15~~, 2022, and the
22		-	~~date on which each will be completely paid.~~ Requires the department
23		-	~~to publish the information on the gateway~~ Internet web site. Declares
24		-	~~the intention of the general assembly to only~~ authorize local units to
25		-	~~impose new food and beverage taxes based on~~ specified criteria.
26		-	Effective: Upon passage.
27		-	Gaskill~~, Holdman, Buchanan~~
	26	+	to the department a list of each bond or lease agreement outstanding on
	27	+	July 1, 2022, and the date on which each will be completely paid.
	28	+	Requires the department to publish the information on the gateway
	29	+	Internet web site. Declares the intention of the general assembly to only
	30	+	authorize local units to impose new food and beverage taxes based on
	31	+	specified criteria.
	32	+	Effective: Upon passage; July 1, 2022.
	33	+	Gaskill
28	34		January 11, 2022, read first time and referred to Committee on Tax and Fiscal Policy.
29		-	January 25, 2022, amended, reported favorably — Do Pass.
30		-	SB 390—LS 6928/DI 120 January 26, 2022
	35	+	2022 IN 390—LS 6928/DI 120 Introduced
31	36		Second Regular Session of the 122nd General Assembly (2022)
32	37		PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
33	38		Constitution) is being amended, the text of the existing provision will appear in this style type,
34	39		additions will appear in this style type, and deletions will appear in this style type.
35	40		Additions: Whenever a new statutory provision is being enacted (or a new constitutional
36	41		provision adopted), the text of the new provision will appear in this style type. Also, the
37	42		word NEW will appear in that style type in the introductory clause of each SECTION that adds
38	43		a new provision to the Indiana Code or the Indiana Constitution.
39	44		Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
40	45		between statutes enacted by the 2021 Regular Session of the General Assembly.
41	46		SENATE BILL No. 390
42	47		A BILL FOR AN ACT to amend the Indiana Code concerning
43	48		taxation.
44	49		Be it enacted by the General Assembly of the State of Indiana:
45	50		1 SECTION 1. IC 6-1.1-30-18 IS ADDED TO THE INDIANA CODE
46	51		2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
47		-	3 UPON PASSAGE]: Sec. 18. (a) Before ~~March~~ 1, ~~2023~~, and before
48		-	4 ~~March~~ 1 of every year thereafter, each local unit that imposes an
	52	+	3 UPON PASSAGE]: Sec. 18. (a) Before October 1, 2022, and before
	53	+	4 June 1 of every year thereafter, each local unit that imposes an
49	54		5 innkeeper's tax or a food and beverage tax under IC 6-9 shall
50	55		6 provide a report to the department of local government finance
51	56		7 that includes:
52	57		8 (1) every expenditure of funds by the local unit;
53	58		9 (2) each local governmental entity, or instrumentality of a
54	59		10 local governmental entity, that received a distribution; and
55	60		11 (3) every expenditure of funds by each local governmental
56	61		12 entity described in subdivision (2);
57	62		13 from amounts received from the innkeeper's tax or food and
58	63		14 beverage tax imposed by the local unit during the previous
59	64		15 calendar year.
60	65		16 (b) The report required under subsection (a) must include for
61	66		17 each expenditure, distribution, or payment:
62		-	SB 390—LS 6928/DI 120 2
	67	+	2022 IN 390—LS 6928/DI 120 2
63	68		1 (1) the date and amount of the check, expenditure,
64	69		2 distribution, or payment;
65	70		3 (2) the payee or recipient;
66	71		4 (3) the specific purpose, including whether the check,
67	72		5 expenditure, distribution, or payment was for an employee
68	73		6 salary or a capital project; and
69	74		7 (4) if applicable, a description of the project for which the
70	75		8 check, expenditure, distribution, or payment was made.
71	76		9 (c) The report required under subsection (a) must be in a format
72	77		10 and on a form prescribed by the department of local government
73	78		11 finance.
74	79		12 (d) The department of local government finance shall post a
75	80		13 report received under subsection (a) on the department's computer
76	81		14 gateway.
77		-	15 SECTION 2. IC 6-~~9-20-12~~ IS ADDED TO THE INDIANA CODE
	82	+	15 SECTION 2. IC 6-1.1-30-19 IS ADDED TO THE INDIANA CODE
78	83		16 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
79		-	17 UPON PASSAGE]: Sec. 12. (a) The tax authorized under this
80		-	18 chapter expires on the later of:
81		-	19 (1) January 1, 2042; or
82		-	20 (2) the date on which all bonds or lease agreements
83		-	21 outstanding on March 15, 2022, for which a pledge of tax
84		-	22 revenue is made under this chapter are completely paid.
85		-	23 (b) Not later than December 31, 2022, the fiscal officer of the
86		-	24 county shall provide to the department of local government
87		-	25 finance:
88		-	26 (1) a list of each bond or lease agreement outstanding on
89		-	27 March 15, 2022, for which a pledge of tax revenue is made
90		-	28 under this chapter; and
91		-	29 (2) the date on which each bond or lease agreement identified
92		-	30 in subdivision (1) will be completely paid.
93		-	31 The department of local government finance shall publish the
94		-	32 information received under this subsection on the department's
95		-	33 interactive and searchable Internet web site containing local
96		-	34 government information (the Indiana gateway for governmental
97		-	35 units).
98		-	36 SECTION 3. IC 6-9-21-10 IS ADDED TO THE INDIANA CODE
99		-	37 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
100		-	38 UPON PASSAGE]: Sec. 10. (a) The tax authorized under this
101		-	39 chapter expires on the later of:
102		-	40 (1) January 1, 2042; or
103		-	41 (2) the date on which all bonds or lease agreements
104		-	42 outstanding on March 15, 2022, for which a pledge of tax
105		-	SB 390—LS 6928/DI 120 3
106		-	1 revenue is made under this chapter are completely paid.
107		-	2 (b) Not later than December 31, 2022, the fiscal officer of the
108		-	3 county shall provide to the department of local government
109		-	4 finance:
110		-	5 (1) a list of each bond or lease agreement outstanding on
111		-	6 March 15, 2022, for which a pledge of tax revenue is made
112		-	7 under this chapter; and
113		-	8 (2) the date on which each bond or lease agreement identified
114		-	9 in subdivision (1) will be completely paid.
115		-	10 The department of local government finance shall publish the
116		-	11 information received under this subsection on the department's
117		-	12 interactive and searchable Internet web site containing local
118		-	13 government information (the Indiana gateway for governmental
119		-	14 units).
120		-	15 SECTION 4. IC 6-9-24-9, AS AMENDED BY P.L.165-2021,
121		-	16 SECTION 124, IS AMENDED TO READ AS FOLLOWS
122		-	17 [EFFECTIVE UPON PASSAGE]: Sec. 9. (a) If the tax is imposed by
123		-	18 a municipality under this chapter, the tax terminates January 1, 2023.
124		-	19 2043.
125		-	20 (b) This chapter expires July 1, 2023. 2043.
126		-	21 SECTION 5. IC 6-9-25-16 IS ADDED TO THE INDIANA CODE
127		-	22 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
128		-	23 UPON PASSAGE]: Sec. 16. (a) Subject to section 3(d) of this
129		-	24 chapter, the tax authorized under this chapter expires on the later
130		-	25 of:
131		-	26 (1) January 1, 2042; or
	84	+	17 UPON PASSAGE]: Sec. 19. (a) If a person who owns property or is
	85	+	18 a registered voter residing within a local unit that imposes an
	86	+	19 innkeeper's tax or a food and beverage tax under IC 6-9 believes
	87	+	20 that the fiscal body of the local unit or other entity is not using the
	88	+	21 innkeeper's tax or food and beverage tax revenue as statutorily
	89	+	22 authorized, the person may file a petition with the department of
	90	+	23 local government finance objecting that the local unit or other
	91	+	24 entity has used innkeeper's taxes or food and beverage taxes for a
	92	+	25 purpose that is not consistent with the statutorily authorized uses
	93	+	26 for the local unit or other entity. The department shall prescribe
	94	+	27 the form of the petition.
	95	+	28 (b) If the department of local government finance receives a
	96	+	29 petition under this section, the department shall, not later than
	97	+	30 thirty (30) days after receiving the petition, make a final
	98	+	31 determination on the issue of whether the local unit or other entity
	99	+	32 used innkeeper's taxes or food and beverage taxes for a purpose
	100	+	33 that is not consistent with the statutorily authorized uses. If the
	101	+	34 department of local government finance determines that a local
	102	+	35 unit or other entity used innkeeper's taxes or food and beverage
	103	+	36 taxes for a purpose that is not consistent with the statutorily
	104	+	37 authorized uses:
	105	+	38 (1) the local unit shall immediately stop collecting the
	106	+	39 innkeeper's tax or food and beverage tax;
	107	+	40 (2) the innkeeper's tax or food and beverage tax shall be
	108	+	41 deemed expired on the date of the department's
	109	+	42 determination; and
	110	+	2022 IN 390—LS 6928/DI 120 3
	111	+	1 (3) the local unit may not be reauthorized to impose an
	112	+	2 innkeeper's tax or food and beverage tax under IC 6-9.
	113	+	3 SECTION 3. IC 6-9-20-12 IS ADDED TO THE INDIANA CODE
	114	+	4 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	115	+	5 1, 2022]: Sec. 12. (a) Subject to IC 6-1.1-30-19, the tax authorized
	116	+	6 under this chapter expires on the later of:
	117	+	7 (1) January 1, 2029; or
	118	+	8 (2) the date on which all bonds or lease agreements
	119	+	9 outstanding on July 1, 2022, for which a pledge of tax revenue
	120	+	10 is made under this chapter are completely paid.
	121	+	11 (b) Not later than December 31, 2022, the fiscal officer of the
	122	+	12 county shall provide to the department of local government
	123	+	13 finance:
	124	+	14 (1) a list of each bond or lease agreement outstanding on July
	125	+	15 1, 2022, for which a pledge of tax revenue is made under this
	126	+	16 chapter; and
	127	+	17 (2) the date on which each bond or lease agreement identified
	128	+	18 in subdivision (1) will be completely paid.
	129	+	19 The department of local government finance shall publish the
	130	+	20 information received under this subsection on the department's
	131	+	21 interactive and searchable Internet web site containing local
	132	+	22 government information (the Indiana gateway for governmental
	133	+	23 units).
	134	+	24 SECTION 4. IC 6-9-21-10 IS ADDED TO THE INDIANA CODE
	135	+	25 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	136	+	26 1, 2022]: Sec. 10. (a) Subject to IC 6-1.1-30-19, the tax authorized
	137	+	27 under this chapter expires on the later of:
	138	+	28 (1) January 1, 2029; or
	139	+	29 (2) the date on which all bonds or lease agreements
	140	+	30 outstanding on July 1, 2022, for which a pledge of tax revenue
	141	+	31 is made under this chapter are completely paid.
	142	+	32 (b) Not later than December 31, 2022, the fiscal officer of the
	143	+	33 county shall provide to the department of local government
	144	+	34 finance:
	145	+	35 (1) a list of each bond or lease agreement outstanding on July
	146	+	36 1, 2022, for which a pledge of tax revenue is made under this
	147	+	37 chapter; and
	148	+	38 (2) the date on which each bond or lease agreement identified
	149	+	39 in subdivision (1) will be completely paid.
	150	+	40 The department of local government finance shall publish the
	151	+	41 information received under this subsection on the department's
	152	+	42 interactive and searchable Internet web site containing local
	153	+	2022 IN 390—LS 6928/DI 120 4
	154	+	1 government information (the Indiana gateway for governmental
	155	+	2 units).
	156	+	3 SECTION 5. IC 6-9-25-16 IS ADDED TO THE INDIANA CODE
	157	+	4 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	158	+	5 1, 2022]: Sec. 16. (a) Subject to section 3(d) of this chapter and
	159	+	6 IC 6-1.1-30-19, the tax authorized under this chapter expires on the
	160	+	7 later of:
	161	+	8 (1) January 1, 2029; or
	162	+	9 (2) the date on which all bonds or lease agreements
	163	+	10 outstanding on July 1, 2022, for which a pledge of tax revenue
	164	+	11 is made under this chapter are completely paid.
	165	+	12 (b) Not later than December 31, 2022, the fiscal officer of the
	166	+	13 county shall provide to the department of local government
	167	+	14 finance:
	168	+	15 (1) a list of each bond or lease agreement outstanding on July
	169	+	16 1, 2022, for which a pledge of tax revenue is made under this
	170	+	17 chapter; and
	171	+	18 (2) the date on which each bond or lease agreement identified
	172	+	19 in subdivision (1) will be completely paid.
	173	+	20 The department of local government finance shall publish the
	174	+	21 information received under this subsection on the department's
	175	+	22 interactive and searchable Internet web site containing local
	176	+	23 government information (the Indiana gateway for governmental
	177	+	24 units).
	178	+	25 SECTION 6. IC 6-9-26-17 IS ADDED TO THE INDIANA CODE
	179	+	26 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	180	+	27 1, 2022]: Sec. 17. (a) Subject to IC 6-1.1-30-19, the tax authorized
	181	+	28 under this chapter expires on the later of:
	182	+	29 (1) January 1, 2029; or
	183	+	30 (2) the date on which all bonds or lease agreements
	184	+	31 outstanding on July 1, 2022, for which a pledge of tax revenue
	185	+	32 is made under this chapter are completely paid.
	186	+	33 (b) Not later than December 31, 2022, the fiscal officer of the
	187	+	34 county shall provide to the department of local government
	188	+	35 finance:
	189	+	36 (1) a list of each bond or lease agreement outstanding on July
	190	+	37 1, 2022, for which a pledge of tax revenue is made under this
	191	+	38 chapter; and
	192	+	39 (2) the date on which each bond or lease agreement identified
	193	+	40 in subdivision (1) will be completely paid.
	194	+	41 The department of local government finance shall publish the
	195	+	42 information received under this subsection on the department's
	196	+	2022 IN 390—LS 6928/DI 120 5
	197	+	1 interactive and searchable Internet web site containing local
	198	+	2 government information (the Indiana gateway for governmental
	199	+	3 units).
	200	+	4 SECTION 7. IC 6-9-27-11 IS ADDED TO THE INDIANA CODE
	201	+	5 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	202	+	6 1, 2022]: Sec. 11. (a) Subject to IC 6-1.1-30-19, a tax authorized
	203	+	7 under this chapter expires on the later of:
	204	+	8 (1) January 1, 2029; or
	205	+	9 (2) the date on which all bonds or lease agreements
	206	+	10 outstanding on July 1, 2022, for which a pledge of tax revenue
	207	+	11 is made under this chapter are completely paid.
	208	+	12 (b) Not later than December 31, 2022, the fiscal officer of the
	209	+	13 municipality shall provide to the department of local government
	210	+	14 finance:
	211	+	15 (1) a list of each bond or lease agreement outstanding on July
	212	+	16 1, 2022, for which a pledge of tax revenue is made under this
	213	+	17 chapter; and
	214	+	18 (2) the date on which each bond or lease agreement identified
	215	+	19 in subdivision (1) will be completely paid.
	216	+	20 The department of local government finance shall publish the
	217	+	21 information received under this subsection on the department's
	218	+	22 interactive and searchable Internet web site containing local
	219	+	23 government information (the Indiana gateway for governmental
	220	+	24 units).
	221	+	25 SECTION 8. IC 6-9-29.5-0.5 IS ADDED TO THE INDIANA
	222	+	26 CODE AS A NEW SECTION TO READ AS FOLLOWS
	223	+	27 [EFFECTIVE JULY 1, 2022]: Sec. 0.5. (a) As used in this section,
	224	+	28 "local unit" means a county, city, or town.
	225	+	29 (b) It is the declared intention of the general assembly to only
	226	+	30 authorize a local unit to impose a new food and beverage tax under
	227	+	31 this article based on the following criteria:
	228	+	32 (1) Food and beverage tax revenue should only be used for
	229	+	33 tourism or quality of life purposes, including but not limited
	230	+	34 to:
	231	+	35 (A) mixed use development projects;
	232	+	36 (B) quality public spaces;
	233	+	37 (C) broadband;
	234	+	38 (D) multiple transportation options;
	235	+	39 (E) multiple housing options;
	236	+	40 (F) revitalization of historic, blighted, or vacant properties;
	237	+	41 (G) arts, culture, and creativity; and
	238	+	42 (H) recreation and green spaces.
	239	+	2022 IN 390—LS 6928/DI 120 6
	240	+	1 (2) The fiscal body of a local unit wishing to impose a new
	241	+	2 food and beverage tax after June 30, 2022, must first adopt a
	242	+	3 resolution requesting the general assembly to enact legislation
	243	+	4 to authorize the food and beverage tax.
	244	+	5 (3) The general assembly should give preference to requests
	245	+	6 from local units in which the fiscal body of the local unit has
	246	+	7 held a series of public hearings on the imposition of a new
	247	+	8 food and beverage tax in the community before adopting the
	248	+	9 resolution to request the general assembly to enact legislation
	249	+	10 authorizing the tax under subdivision (2).
	250	+	11 (4) Any new food and beverage tax authorized under this
	251	+	12 article must, subject to IC 6-1.1-30-19, expire on January 1 of
	252	+	13 the year following the seventh calendar year in which the food
	253	+	14 and beverage tax is imposed during any part of the year.
	254	+	15 (5) A local unit that imposes a new food and beverage tax
	255	+	16 shall be subject to the reporting requirements set forth in
	256	+	17 IC 6-1.1-30-18.
	257	+	18 SECTION 9. IC 6-9-35-17 IS ADDED TO THE INDIANA CODE
	258	+	19 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	259	+	20 1, 2022]: Sec. 17. (a) Subject to section 15(c) of this chapter and
	260	+	21 IC 6-1.1-30-19, a tax authorized under this chapter expires on the
	261	+	22 later of:
	262	+	23 (1) January 1, 2029; or
	263	+	24 (2) the date on which all bonds or lease agreements
	264	+	25 outstanding on July 1, 2022, for which a pledge of tax revenue
	265	+	26 is made under this chapter are completely paid.
	266	+	27 (b) Not later than December 31, 2022, the fiscal officer of the
	267	+	28 capital improvement board and each fiscal officer of a county or
	268	+	29 municipality that imposes a food and beverage tax under this
	269	+	30 chapter shall provide to the department of local government
	270	+	31 finance:
	271	+	32 (1) a list of each bond or lease agreement outstanding on July
	272	+	33 1, 2022, for which a pledge of tax revenue is made under this
	273	+	34 chapter; and
	274	+	35 (2) the date on which each bond or lease agreement identified
	275	+	36 in subdivision (1) will be completely paid.
	276	+	37 The department of local government finance shall publish the
	277	+	38 information received under this subsection on the department's
	278	+	39 interactive and searchable Internet web site containing local
	279	+	40 government information (the Indiana gateway for governmental
	280	+	41 units).
	281	+	42 SECTION 10. IC 6-9-36-9 IS ADDED TO THE INDIANA CODE
	282	+	2022 IN 390—LS 6928/DI 120 7
	283	+	1 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	284	+	2 1, 2022]: Sec. 9. (a) Subject to IC 6-1.1-30-19, a tax authorized
	285	+	3 under this chapter expires on the later of:
	286	+	4 (1) January 1, 2029; or
	287	+	5 (2) the date on which all bonds or lease agreements
	288	+	6 outstanding on July 1, 2022, for which a pledge of tax revenue
	289	+	7 is made under this chapter are completely paid.
	290	+	8 (b) Not later than December 31, 2022, each fiscal officer of a
	291	+	9 county that imposes a food and beverage tax under this chapter
	292	+	10 shall provide to the department of local government finance:
	293	+	11 (1) a list of each bond or lease agreement outstanding on July
	294	+	12 1, 2022, for which a pledge of tax revenue is made under this
	295	+	13 chapter; and
	296	+	14 (2) the date on which each bond or lease agreement identified
	297	+	15 in subdivision (1) will be completely paid.
	298	+	16 The department of local government finance shall publish the
	299	+	17 information received under this subsection on the department's
	300	+	18 interactive and searchable Internet web site containing local
	301	+	19 government information (the Indiana gateway for governmental
	302	+	20 units).
	303	+	21 SECTION 11. IC 6-9-38-27 IS ADDED TO THE INDIANA CODE
	304	+	22 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	305	+	23 1, 2022]: Sec. 27. (a) Subject to section 26 of this chapter and
	306	+	24 IC 6-1.1-30-19, a tax authorized under this chapter expires on the
	307	+	25 later of:
	308	+	26 (1) January 1, 2029; or
132	309		27 (2) the date on which all bonds or lease agreements
133		-	28 outstanding on ~~March 15~~, 2022, for which a pledge of tax
134		-	29 ~~revenue~~ is made under this chapter are completely paid.
	310	+	28 outstanding on July 1, 2022, for which a pledge of tax revenue
	311	+	29 is made under this chapter are completely paid.
135	312		30 (b) Not later than December 31, 2022, the fiscal officer of the
136		-	31 county shall provide to the department of local government
137		-	32 finance:
138		-	33 (1) a list of each bond or lease agreement outstanding on
139		-	34 March 15, 2022, for which a pledge of tax revenue is made
140		-	35 under this chapter; and
141		-	36 (2) the date on which each bond or lease agreement identified
142		-	37 in subdivision (1) will be completely paid.
143		-	38 The department of local government finance shall publish the
144		-	39 information received under this subsection on the department's
145		-	40 interactive and searchable Internet web site containing local
146		-	41 government information (the Indiana gateway for governmental
147		-	42 units).
148		-	SB 390—LS 6928/DI 120 4
149		-	1 SECTION 6. IC 6-9-26-17 IS ADDED TO THE INDIANA CODE
150		-	2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
151		-	3 UPON PASSAGE]: Sec. 17. (a) The tax authorized under this
152		-	4 chapter expires on the later of:
153		-	5 (1) January 1, 2042; or
154		-	6 (2) the date on which all bonds or lease agreements
155		-	7 outstanding on March 15, 2022, for which a pledge of tax
156		-	8 revenue is made under this chapter are completely paid.
157		-	9 (b) Not later than December 31, 2022, the fiscal officer of the
158		-	10 county shall provide to the department of local government
159		-	11 finance:
160		-	12 (1) a list of each bond or lease agreement outstanding on
161		-	13 March 15, 2022, for which a pledge of tax revenue is made
162		-	14 under this chapter; and
	313	+	31 county and the fiscal officer of each unit that imposes a food and
	314	+	32 beverage tax under this chapter shall provide to the department of
	315	+	33 local government finance:
	316	+	34 (1) a list of each bond or lease agreement outstanding on July
	317	+	35 1, 2022, for which a pledge of tax revenue is made under this
	318	+	36 chapter; and
	319	+	37 (2) the date on which each bond or lease agreement identified
	320	+	38 in subdivision (1) will be completely paid.
	321	+	39 The department of local government finance shall publish the
	322	+	40 information received under this subsection on the department's
	323	+	41 interactive and searchable Internet web site containing local
	324	+	42 government information (the Indiana gateway for governmental
	325	+	2022 IN 390—LS 6928/DI 120 8
	326	+	1 units).
	327	+	2 SECTION 12. IC 6-9-40-12 IS ADDED TO THE INDIANA CODE
	328	+	3 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	329	+	4 1, 2022]: Sec. 12. (a) Subject to IC 6-1.1-30-19, the tax authorized
	330	+	5 under this chapter expires on the later of:
	331	+	6 (1) January 1, 2029; or
	332	+	7 (2) the date on which all bonds or lease agreements
	333	+	8 outstanding on July 1, 2022, for which a pledge of tax revenue
	334	+	9 is made under this chapter are completely paid.
	335	+	10 (b) Not later than December 31, 2022, the fiscal officer of the
	336	+	11 county and the fiscal officer of the city of Angola shall provide to
	337	+	12 the department of local government finance:
	338	+	13 (1) a list of each bond or lease agreement outstanding on July
	339	+	14 1, 2022, for which a pledge of tax revenue is made under this
	340	+	15 chapter; and
	341	+	16 (2) the date on which each bond or lease agreement identified
	342	+	17 in subdivision (1) will be completely paid.
	343	+	18 The department of local government finance shall publish the
	344	+	19 information received under this subsection on the department's
	345	+	20 interactive and searchable Internet web site containing local
	346	+	21 government information (the Indiana gateway for governmental
	347	+	22 units).
	348	+	23 SECTION 13. IC 6-9-41-17 IS ADDED TO THE INDIANA CODE
	349	+	24 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	350	+	25 1, 2022]: Sec. 17. (a) Subject to IC 6-1.1-30-19, the tax authorized
	351	+	26 under this chapter expires on the later of:
	352	+	27 (1) January 1, 2029; or
	353	+	28 (2) the date on which all bonds or lease agreements
	354	+	29 outstanding on July 1, 2022, for which a pledge of tax revenue
	355	+	30 is made under this chapter are completely paid.
	356	+	31 (b) Not later than December 31, 2022, the fiscal officer of the
	357	+	32 county and the fiscal officer of the city shall provide to the
	358	+	33 department of local government finance:
	359	+	34 (1) a list of each bond or lease agreement outstanding on July
	360	+	35 1, 2022, for which a pledge of tax revenue is made under this
	361	+	36 chapter; and
	362	+	37 (2) the date on which each bond or lease agreement identified
	363	+	38 in subdivision (1) will be completely paid.
	364	+	39 The department of local government finance shall publish the
	365	+	40 information received under this subsection on the department's
	366	+	41 interactive and searchable Internet web site containing local
	367	+	42 government information (the Indiana gateway for governmental
	368	+	2022 IN 390—LS 6928/DI 120 9
	369	+	1 units).
	370	+	2 SECTION 14. IC 6-9-43-10 IS ADDED TO THE INDIANA CODE
	371	+	3 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	372	+	4 1, 2022]: Sec. 10. (a) Subject to IC 6-1.1-30-19, the tax authorized
	373	+	5 under this chapter expires on the later of:
	374	+	6 (1) January 1, 2029; or
	375	+	7 (2) the date on which all bonds or lease agreements
	376	+	8 outstanding on July 1, 2022, for which a pledge of tax revenue
	377	+	9 is made under this chapter are completely paid.
	378	+	10 (b) Not later than December 31, 2022, the fiscal officer of the
	379	+	11 town shall provide to the department of local government finance:
	380	+	12 (1) a list of each bond or lease agreement outstanding on July
	381	+	13 1, 2022, for which a pledge of tax revenue is made under this
	382	+	14 chapter; and
163	383		15 (2) the date on which each bond or lease agreement identified
164	384		16 in subdivision (1) will be completely paid.
165	385		17 The department of local government finance shall publish the
166	386		18 information received under this subsection on the department's
167	387		19 interactive and searchable Internet web site containing local
168	388		20 government information (the Indiana gateway for governmental
169	389		21 units).
170		-	22 SECTION 7. IC 6-9-27-11 IS ADDED TO THE INDIANA CODE
171		-	23 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
172		-	24 ~~UPON PASSAGE~~]: Sec. 11. (a) A tax authorized ~~under this chapter~~
173		-	25 expires on the later of:
174		-	26 (1) January 1, ~~2042~~; or
	390	+	22 SECTION 15. IC 6-9-44-11 IS ADDED TO THE INDIANA CODE
	391	+	23 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	392	+	24 1, 2022]: Sec. 11. (a) Subject to IC 6-1.1-30-19, the tax authorized
	393	+	25 under this chapter expires on the later of:
	394	+	26 (1) January 1, 2029; or
175	395		27 (2) the date on which all bonds or lease agreements
176		-	28 outstanding on ~~March 15~~, 2022, for which a pledge of tax
177		-	29 ~~revenue~~ is made under this chapter are completely paid.
	396	+	28 outstanding on July 1, 2022, for which a pledge of tax revenue
	397	+	29 is made under this chapter are completely paid.
178	398		30 (b) Not later than December 31, 2022, the fiscal officer of the
179		-	31 municipality shall provide to the department of local government
180		-	32 finance:
181		-	33 (1) a list of each bond or lease agreement outstanding on
182		-	34 March 15, 2022, for which a pledge of tax revenue is made
183		-	35 under this chapter; and
184		-	36 (2) the date on which each bond or lease agreement identified
185		-	37 in subdivision (1) will be completely paid.
186		-	38 The department of local government finance shall publish the
187		-	39 information received under this subsection on the department's
188		-	40 interactive and searchable Internet web site containing local
189		-	41 government information (the Indiana gateway for governmental
190		-	42 units).
191		-	SB 390—LS 6928/DI 120 5
192		-	1 SECTION 8. IC 6-9-29.5-0.5 IS ADDED TO THE INDIANA
193		-	2 CODE AS A NEW SECTION TO READ AS FOLLOWS
194		-	3 [EFFECTIVE UPON PASSAGE]: Sec. 0.5. (a) As used in this section,
195		-	4 "local unit" means a county, city, or town.
196		-	5 (b) It is the declared intention of the general assembly to only
197		-	6 authorize a local unit to impose a new food and beverage tax under
198		-	7 this article based on the following criteria:
199		-	8 (1) Food and beverage tax revenue should only be used for
200		-	9 tourism or quality of life purposes, including but not limited
201		-	10 to:
202		-	11 (A) mixed use development projects;
203		-	12 (B) quality public spaces;
204		-	13 (C) broadband;
205		-	14 (D) multiple transportation options;
206		-	15 (E) multiple housing options;
207		-	16 (F) revitalization of historic, blighted, or vacant properties;
208		-	17 (G) arts, culture, and creativity; and
209		-	18 (H) recreation and green spaces.
210		-	19 (2) The fiscal body of a local unit wishing to impose a new
211		-	20 food and beverage tax after June 30, 2022, must first adopt a
212		-	21 resolution requesting the general assembly to enact legislation
213		-	22 to authorize the food and beverage tax.
214		-	23 (3) The general assembly should give preference to requests
215		-	24 from local units in which the fiscal body of the local unit has
216		-	25 held a series of public hearings on the imposition of a new
217		-	26 food and beverage tax in the community before adopting the
218		-	27 resolution to request the general assembly to enact legislation
219		-	28 authorizing the tax under subdivision (2).
220		-	29 (4) Any new food and beverage tax authorized under this
221		-	30 article must expire on January 1 of the year following the
222		-	31 twentieth calendar year in which the food and beverage tax is
223		-	32 imposed during any part of the year.
224		-	33 (5) A local unit that imposes a new food and beverage tax
225		-	34 shall be subject to the reporting requirements set forth in
226		-	35 IC 6-1.1-30-18.
227		-	36 SECTION 9. IC 6-9-36-9 IS ADDED TO THE INDIANA CODE
228		-	37 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
229		-	38 UPON PASSAGE]: Sec. 9. (a) A tax authorized under this chapter
230		-	39 expires on the later of:
231		-	40 (1) January 1, 2042; or
232		-	41 (2) the date on which all bonds or lease agreements
233		-	42 outstanding on March 15, 2022, for which a pledge of tax
234		-	SB 390—LS 6928/DI 120 6
235		-	1 revenue is made under this chapter are completely paid.
236		-	2 (b) Not later than December 31, 2022, each fiscal officer of a
237		-	3 county that imposes a food and beverage tax under this chapter
238		-	4 shall provide to the department of local government finance:
239		-	5 (1) a list of each bond or lease agreement outstanding on
240		-	6 March 15, 2022, for which a pledge of tax revenue is made
241		-	7 under this chapter; and
242		-	8 (2) the date on which each bond or lease agreement identified
243		-	9 in subdivision (1) will be completely paid.
244		-	10 The department of local government finance shall publish the
245		-	11 information received under this subsection on the department's
246		-	12 interactive and searchable Internet web site containing local
247		-	13 government information (the Indiana gateway for governmental
248		-	14 units).
249		-	15 SECTION 10. IC 6-9-38-27 IS ADDED TO THE INDIANA CODE
250		-	16 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
251		-	17 UPON PASSAGE]: Sec. 27. (a) Subject to section 26 of this chapter,
252		-	18 a tax authorized under this chapter expires on the later of:
253		-	19 (1) January 1, 2042; or
254		-	20 (2) the date on which all bonds or lease agreements
255		-	21 outstanding on March 15, 2022, for which a pledge of tax
256		-	22 revenue is made under this chapter are completely paid.
257		-	23 (b) Not later than December 31, 2022, the fiscal officer of the
258		-	24 county and the fiscal officer of each unit that imposes a food and
259		-	25 beverage tax under this chapter shall provide to the department of
260		-	26 local government finance:
261		-	27 (1) a list of each bond or lease agreement outstanding on
262		-	28 March 15, 2022, for which a pledge of tax revenue is made
263		-	29 under this chapter; and
264		-	30 (2) the date on which each bond or lease agreement identified
265		-	31 in subdivision (1) will be completely paid.
266		-	32 The department of local government finance shall publish the
267		-	33 information received under this subsection on the department's
268		-	34 interactive and searchable Internet web site containing local
269		-	35 government information (the Indiana gateway for governmental
270		-	36 units).
271		-	37 SECTION 11. IC 6-9-40-12 IS ADDED TO THE INDIANA CODE
272		-	38 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
273		-	39 UPON PASSAGE]: Sec. 12. (a) The tax authorized under this
274		-	40 chapter expires on the later of:
275		-	41 (1) January 1, 2042; or
276		-	42 (2) the date on which all bonds or lease agreements
277		-	SB 390—LS 6928/DI 120 7
278		-	1 outstanding on March 15, 2022, for which a pledge of tax
279		-	2 revenue is made under this chapter are completely paid.
280		-	3 (b) Not later than December 31, 2022, the fiscal officer of the
281		-	4 county and the fiscal officer of the city of Angola shall provide to
282		-	5 the department of local government finance:
283		-	6 (1) a list of each bond or lease agreement outstanding on
284		-	7 March 15, 2022, for which a pledge of tax revenue is made
285		-	8 under this chapter; and
	399	+	31 town shall provide to the department of local government finance:
	400	+	32 (1) a list of each bond or lease agreement outstanding on July
	401	+	33 1, 2022, for which a pledge of tax revenue is made under this
	402	+	34 chapter; and
	403	+	35 (2) the date on which each bond or lease agreement identified
	404	+	36 in subdivision (1) will be completely paid.
	405	+	37 The department of local government finance shall publish the
	406	+	38 information received under this subsection on the department's
	407	+	39 interactive and searchable Internet web site containing local
	408	+	40 government information (the Indiana gateway for governmental
	409	+	41 units).
	410	+	42 SECTION 16. IC 6-9-45-11 IS ADDED TO THE INDIANA CODE
	411	+	2022 IN 390—LS 6928/DI 120 10
	412	+	1 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	413	+	2 1, 2022]: Sec. 11. (a) Subject to IC 6-1.1-30-19, the tax authorized
	414	+	3 under this chapter expires on the later of:
	415	+	4 (1) January 1, 2029; or
	416	+	5 (2) the date on which all bonds or lease agreements
	417	+	6 outstanding on July 1, 2022, for which a pledge of tax revenue
	418	+	7 is made under this chapter are completely paid.
	419	+	8 (b) Not later than December 31, 2022, the fiscal officer of the
	420	+	9 town shall provide to the department of local government finance:
	421	+	10 (1) a list of each bond or lease agreement outstanding on July
	422	+	11 1, 2022, for which a pledge of tax revenue is made under this
	423	+	12 chapter; and
	424	+	13 (2) the date on which each bond or lease agreement identified
	425	+	14 in subdivision (1) will be completely paid.
	426	+	15 The department of local government finance shall publish the
	427	+	16 information received under this subsection on the department's
	428	+	17 interactive and searchable Internet web site containing local
	429	+	18 government information (the Indiana gateway for governmental
	430	+	19 units).
	431	+	20 SECTION 17. IC 6-9-45.5-14 IS ADDED TO THE INDIANA
	432	+	21 CODE AS A NEW SECTION TO READ AS FOLLOWS
	433	+	22 [EFFECTIVE JULY 1, 2022]: Sec. 14. (a) Subject to IC 6-1.1-30-19,
	434	+	23 the tax authorized under this chapter expires on the later of:
	435	+	24 (1) January 1, 2029; or
	436	+	25 (2) the date on which all bonds or lease agreements
	437	+	26 outstanding on July 1, 2022, for which a pledge of tax revenue
	438	+	27 is made under this chapter are completely paid.
	439	+	28 (b) Not later than December 31, 2022, the department of natural
	440	+	29 resources and the fiscal officer of the historic hotel shall provide to
	441	+	30 the department of local government finance:
	442	+	31 (1) a list of each bond or lease agreement outstanding on July
	443	+	32 1, 2022, for which a pledge of tax revenue is made under this
	444	+	33 chapter; and
	445	+	34 (2) the date on which each bond or lease agreement identified
	446	+	35 in subdivision (1) will be completely paid.
	447	+	36 The department of local government finance shall publish the
	448	+	37 information received under this subsection on the department's
	449	+	38 interactive and searchable Internet web site containing local
	450	+	39 government information (the Indiana gateway for governmental
	451	+	40 units).
	452	+	41 SECTION 18. IC 6-9-47.5-11 IS ADDED TO THE INDIANA
	453	+	42 CODE AS A NEW SECTION TO READ AS FOLLOWS
	454	+	2022 IN 390—LS 6928/DI 120 11
	455	+	1 [EFFECTIVE JULY 1, 2022]: Sec. 11. (a) Subject to IC 6-1.1-30-19,
	456	+	2 the tax authorized under this chapter expires on the later of:
	457	+	3 (1) January 1, 2029; or
	458	+	4 (2) the date on which all bonds or lease agreements
	459	+	5 outstanding on July 1, 2022, for which a pledge of tax revenue
	460	+	6 is made under this chapter are completely paid.
	461	+	7 (b) Not later than December 31, 2022, the fiscal officer of the
	462	+	8 county shall provide to the department of local government
	463	+	9 finance:
	464	+	10 (1) a list of each bond or lease agreement outstanding on July
	465	+	11 1, 2022, for which a pledge of tax revenue is made under this
	466	+	12 chapter; and
	467	+	13 (2) the date on which each bond or lease agreement identified
	468	+	14 in subdivision (1) will be completely paid.
	469	+	15 The department of local government finance shall publish the
	470	+	16 information received under this subsection on the department's
	471	+	17 interactive and searchable Internet web site containing local
	472	+	18 government information (the Indiana gateway for governmental
	473	+	19 units).
	474	+	20 SECTION 19. IC 6-9-49-11 IS ADDED TO THE INDIANA CODE
	475	+	21 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	476	+	22 1, 2022]: Sec. 11. (a) Subject to IC 6-1.1-30-19, the tax authorized
	477	+	23 under this chapter expires on the later of:
	478	+	24 (1) January 1, 2029; or
	479	+	25 (2) the date on which all bonds or lease agreements
	480	+	26 outstanding on July 1, 2022, for which a pledge of tax revenue
	481	+	27 is made under this chapter are completely paid.
	482	+	28 (b) Not later than December 31, 2022, the fiscal officer of the
	483	+	29 city shall provide to the department of local government finance:
	484	+	30 (1) a list of each bond or lease agreement outstanding on July
	485	+	31 1, 2022, for which a pledge of tax revenue is made under this
	486	+	32 chapter; and
	487	+	33 (2) the date on which each bond or lease agreement identified
	488	+	34 in subdivision (1) will be completely paid.
	489	+	35 The department of local government finance shall publish the
	490	+	36 information received under this subsection on the department's
	491	+	37 interactive and searchable Internet web site containing local
	492	+	38 government information (the Indiana gateway for governmental
	493	+	39 units).
	494	+	40 SECTION 20. IC 6-9-50-11 IS ADDED TO THE INDIANA CODE
	495	+	41 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	496	+	42 1, 2022]: Sec. 11. (a) Subject to IC 6-1.1-30-19, the tax authorized
	497	+	2022 IN 390—LS 6928/DI 120 12
	498	+	1 under this chapter expires on the later of:
	499	+	2 (1) January 1, 2029; or
	500	+	3 (2) the date on which all bonds or lease agreements
	501	+	4 outstanding on July 1, 2022, for which a pledge of tax revenue
	502	+	5 is made under this chapter are completely paid.
	503	+	6 (b) Not later than December 31, 2022, the fiscal officer of the
	504	+	7 town shall provide to the department of local government finance:
	505	+	8 (1) a list of each bond or lease agreement outstanding on July
	506	+	9 1, 2022, for which a pledge of tax revenue is made under this
	507	+	10 chapter; and
	508	+	11 (2) the date on which each bond or lease agreement identified
	509	+	12 in subdivision (1) will be completely paid.
	510	+	13 The department of local government finance shall publish the
	511	+	14 information received under this subsection on the department's
	512	+	15 interactive and searchable Internet web site containing local
	513	+	16 government information (the Indiana gateway for governmental
	514	+	17 units).
	515	+	18 SECTION 21. IC 6-9-51-11 IS ADDED TO THE INDIANA CODE
	516	+	19 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	517	+	20 1, 2022]: Sec. 11. (a) Subject to IC 6-1.1-30-19, the tax authorized
	518	+	21 under this chapter expires on the later of:
	519	+	22 (1) January 1, 2029; or
	520	+	23 (2) the date on which all bonds or lease agreements
	521	+	24 outstanding on July 1, 2022, for which a pledge of tax revenue
	522	+	25 is made under this chapter are completely paid.
	523	+	26 (b) Not later than December 31, 2022, the fiscal officer of the
	524	+	27 city shall provide to the department of local government finance:
	525	+	28 (1) a list of each bond or lease agreement outstanding on July
	526	+	29 1, 2022, for which a pledge of tax revenue is made under this
	527	+	30 chapter; and
	528	+	31 (2) the date on which each bond or lease agreement identified
	529	+	32 in subdivision (1) will be completely paid.
	530	+	33 The department of local government finance shall publish the
	531	+	34 information received under this subsection on the department's
	532	+	35 interactive and searchable Internet web site containing local
	533	+	36 government information (the Indiana gateway for governmental
	534	+	37 units).
	535	+	38 SECTION 22. IC 6-9-52-11 IS ADDED TO THE INDIANA CODE
	536	+	39 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	537	+	40 1, 2022]: Sec. 11. (a) Subject to IC 6-1.1-30-19, the tax authorized
	538	+	41 under this chapter expires on:
	539	+	42 (1) January 1, 2029; or
	540	+	2022 IN 390—LS 6928/DI 120 13
	541	+	1 (2) the date on which all bonds or lease agreements
	542	+	2 outstanding on July 1, 2022, for which a pledge of tax revenue
	543	+	3 is made under this chapter are completely paid.
	544	+	4 (b) Not later than December 31, 2022, the fiscal officer of the
	545	+	5 town shall provide to the department of local government finance:
	546	+	6 (1) a list of each bond or lease agreement outstanding on July
	547	+	7 1, 2022, for which a pledge of tax revenue is made under this
	548	+	8 chapter; and
286	549		9 (2) the date on which each bond or lease agreement identified
287	550		10 in subdivision (1) will be completely paid.
288	551		11 The department of local government finance shall publish the
289	552		12 information received under this subsection on the department's
290	553		13 interactive and searchable Internet web site containing local
291	554		14 government information (the Indiana gateway for governmental
292	555		15 units).
293		-	16 SECTION 12. IC 6-9-41-17 IS ADDED TO THE INDIANA CODE
294		-	17 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
295		-	18 UPON PASSAGE]: Sec. 17. (a) The tax authorized under this
296		-	19 chapter expires on the later of:
297		-	20 (1) January 1, 2042; or
298		-	21 (2) the date on which all bonds or lease agreements
299		-	22 outstanding on March 15, 2022, for which a pledge of tax
300		-	23 revenue is made under this chapter are completely paid.
301		-	24 (b) Not later than December 31, 2022, the fiscal officer of the
302		-	25 county and the fiscal officer of the city shall provide to the
303		-	26 department of local government finance:
304		-	27 (1) a list of each bond or lease agreement outstanding on
305		-	28 March 15, 2022, for which a pledge of tax revenue is made
306		-	29 under this chapter; and
307		-	30 (2) the date on which each bond or lease agreement identified
308		-	31 in subdivision (1) will be completely paid.
309		-	32 The department of local government finance shall publish the
310		-	33 information received under this subsection on the department's
311		-	34 interactive and searchable Internet web site containing local
312		-	35 government information (the Indiana gateway for governmental
313		-	36 units).
314		-	37 SECTION 13. IC 6-9-43-10 IS ADDED TO THE INDIANA CODE
315		-	38 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
316		-	39 UPON PASSAGE]: Sec. 10. (a) The tax authorized under this
317		-	40 chapter expires on the later of:
318		-	41 (1) January 1, 2042; or
319		-	42 (2) the date on which all bonds or lease agreements
320		-	SB 390—LS 6928/DI 120 8
321		-	1 outstanding on March 15, 2022, for which a pledge of tax
322		-	2 revenue is made under this chapter are completely paid.
323		-	3 (b) Not later than December 31, 2022, the fiscal officer of the
324		-	4 town shall provide to the department of local government finance:
325		-	5 (1) a list of each bond or lease agreement outstanding on
326		-	6 March 15, 2022, for which a pledge of tax revenue is made
327		-	7 under this chapter; and
328		-	8 (2) the date on which each bond or lease agreement identified
329		-	9 in subdivision (1) will be completely paid.
330		-	10 The department of local government finance shall publish the
331		-	11 information received under this subsection on the department's
332		-	12 interactive and searchable Internet web site containing local
333		-	13 government information (the Indiana gateway for governmental
334		-	14 units).
335		-	15 SECTION 14. IC 6-9-44-11 IS ADDED TO THE INDIANA CODE
336		-	16 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
337		-	17 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
338		-	18 chapter expires on the later of:
339		-	19 (1) January 1, 2042; or
340		-	20 (2) the date on which all bonds or lease agreements
341		-	21 outstanding on March 15, 2022, for which a pledge of tax
342		-	22 revenue is made under this chapter are completely paid.
343		-	23 (b) Not later than December 31, 2022, the fiscal officer of the
344		-	24 town shall provide to the department of local government finance:
345		-	25 (1) a list of each bond or lease agreement outstanding on
346		-	26 March 15, 2022, for which a pledge of tax revenue is made
347		-	27 under this chapter; and
348		-	28 (2) the date on which each bond or lease agreement identified
349		-	29 in subdivision (1) will be completely paid.
350		-	30 The department of local government finance shall publish the
351		-	31 information received under this subsection on the department's
352		-	32 interactive and searchable Internet web site containing local
353		-	33 government information (the Indiana gateway for governmental
354		-	34 units).
355		-	35 SECTION 15. IC 6-9-45-11 IS ADDED TO THE INDIANA CODE
356		-	36 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
357		-	37 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
358		-	38 chapter expires on the later of:
359		-	39 (1) January 1, 2042; or
360		-	40 (2) the date on which all bonds or lease agreements
361		-	41 outstanding on March 15, 2022, for which a pledge of tax
362		-	42 revenue is made under this chapter are completely paid.
363		-	SB 390—LS 6928/DI 120 9
364		-	1 (b) Not later than December 31, 2022, the fiscal officer of the
365		-	2 town shall provide to the department of local government finance:
366		-	3 (1) a list of each bond or lease agreement outstanding on
367		-	4 March 15, 2022, for which a pledge of tax revenue is made
368		-	5 under this chapter; and
369		-	6 (2) the date on which each bond or lease agreement identified
370		-	7 in subdivision (1) will be completely paid.
371		-	8 The department of local government finance shall publish the
372		-	9 information received under this subsection on the department's
373		-	10 interactive and searchable Internet web site containing local
374		-	11 government information (the Indiana gateway for governmental
375		-	12 units).
376		-	13 SECTION 16. IC 6-9-47.5-11 IS ADDED TO THE INDIANA
377		-	14 CODE AS A NEW SECTION TO READ AS FOLLOWS
378		-	15 [EFFECTIVE UPON PASSAGE]: Sec. 11. (a) The tax authorized
379		-	16 under this chapter expires on the later of:
380		-	17 (1) January 1, 2042; or
381		-	18 (2) the date on which all bonds or lease agreements
382		-	19 outstanding on March 15, 2022, for which a pledge of tax
383		-	20 revenue is made under this chapter are completely paid.
384		-	21 (b) Not later than December 31, 2022, the fiscal officer of the
385		-	22 county shall provide to the department of local government
386		-	23 finance:
387		-	24 (1) a list of each bond or lease agreement outstanding on
388		-	25 March 15, 2022, for which a pledge of tax revenue is made
389		-	26 under this chapter; and
390		-	27 (2) the date on which each bond or lease agreement identified
391		-	28 in subdivision (1) will be completely paid.
392		-	29 The department of local government finance shall publish the
393		-	30 information received under this subsection on the department's
394		-	31 interactive and searchable Internet web site containing local
395		-	32 government information (the Indiana gateway for governmental
396		-	33 units).
397		-	34 SECTION 17. IC 6-9-49-11 IS ADDED TO THE INDIANA CODE
398		-	35 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
399		-	36 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
400		-	37 chapter expires on the later of:
401		-	38 (1) January 1, 2042; or
402		-	39 (2) the date on which all bonds or lease agreements
403		-	40 outstanding on March 15, 2022, for which a pledge of tax
404		-	41 revenue is made under this chapter are completely paid.
405		-	42 (b) Not later than December 31, 2022, the fiscal officer of the
406		-	SB 390—LS 6928/DI 120 10
407		-	1 city shall provide to the department of local government finance:
408		-	2 (1) a list of each bond or lease agreement outstanding on
409		-	3 March 15, 2022, for which a pledge of tax revenue is made
410		-	4 under this chapter; and
411		-	5 (2) the date on which each bond or lease agreement identified
412		-	6 in subdivision (1) will be completely paid.
413		-	7 The department of local government finance shall publish the
414		-	8 information received under this subsection on the department's
415		-	9 interactive and searchable Internet web site containing local
416		-	10 government information (the Indiana gateway for governmental
417		-	11 units).
418		-	12 SECTION 18. IC 6-9-50-11 IS ADDED TO THE INDIANA CODE
419		-	13 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
420		-	14 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
421		-	15 chapter expires on the later of:
422		-	16 (1) January 1, 2042; or
423		-	17 (2) the date on which all bonds or lease agreements
424		-	18 outstanding on March 15, 2022, for which a pledge of tax
425		-	19 revenue is made under this chapter are completely paid.
426		-	20 (b) Not later than December 31, 2022, the fiscal officer of the
427		-	21 town shall provide to the department of local government finance:
428		-	22 (1) a list of each bond or lease agreement outstanding on
429		-	23 March 15, 2022, for which a pledge of tax revenue is made
430		-	24 under this chapter; and
431		-	25 (2) the date on which each bond or lease agreement identified
432		-	26 in subdivision (1) will be completely paid.
433		-	27 The department of local government finance shall publish the
434		-	28 information received under this subsection on the department's
435		-	29 interactive and searchable Internet web site containing local
436		-	30 government information (the Indiana gateway for governmental
437		-	31 units).
438		-	32 SECTION 19. IC 6-9-51-11 IS ADDED TO THE INDIANA CODE
439		-	33 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
440		-	34 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
441		-	35 chapter expires on the later of:
442		-	36 (1) January 1, 2042; or
443		-	37 (2) the date on which all bonds or lease agreements
444		-	38 outstanding on March 15, 2022, for which a pledge of tax
445		-	39 revenue is made under this chapter are completely paid.
446		-	40 (b) Not later than December 31, 2022, the fiscal officer of the
447		-	41 city shall provide to the department of local government finance:
448		-	42 (1) a list of each bond or lease agreement outstanding on
449		-	SB 390—LS 6928/DI 120 11
450		-	1 March 15, 2022, for which a pledge of tax revenue is made
451		-	2 under this chapter; and
452		-	3 (2) the date on which each bond or lease agreement identified
453		-	4 in subdivision (1) will be completely paid.
454		-	5 The department of local government finance shall publish the
455		-	6 information received under this subsection on the department's
456		-	7 interactive and searchable Internet web site containing local
457		-	8 government information (the Indiana gateway for governmental
458		-	9 units).
459		-	10 SECTION 20. IC 6-9-52-11 IS ADDED TO THE INDIANA CODE
460		-	11 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
461		-	12 UPON PASSAGE]: Sec. 11. (a) The tax authorized under this
462		-	13 chapter expires on:
463		-	14 (1) January 1, 2042; or
464		-	15 (2) the date on which all bonds or lease agreements
465		-	16 outstanding on March 15, 2022, for which a pledge of tax
466		-	17 revenue is made under this chapter are completely paid.
467		-	18 (b) Not later than December 31, 2022, the fiscal officer of the
468		-	19 town shall provide to the department of local government finance:
469		-	20 (1) a list of each bond or lease agreement outstanding on
470		-	21 March 15, 2022, for which a pledge of tax revenue is made
471		-	22 under this chapter; and
472		-	23 (2) the date on which each bond or lease agreement identified
473		-	24 in subdivision (1) will be completely paid.
474		-	25 The department of local government finance shall publish the
475		-	26 information received under this subsection on the department's
476		-	27 interactive and searchable Internet web site containing local
477		-	28 government information (the Indiana gateway for governmental
478		-	29 units).
479		-	30 SECTION 21. An emergency is declared for this act.
480		-	SB 390—LS 6928/DI 120 12
481		-	COMMITTEE REPORT
482		-	Madam President: The Senate Committee on Tax and Fiscal Policy,
483		-	to which was referred Senate Bill No. 390, has had the same under
484		-	consideration and begs leave to report the same back to the Senate with
485		-	the recommendation that said bill be AMENDED as follows:
486		-	Replace the effective dates in SECTIONS 3 through 8 with
487		-	"[EFFECTIVE UPON PASSAGE]".
488		-	Replace the effective dates in SECTIONS 10 through 16 with
489		-	"[EFFECTIVE UPON PASSAGE]".
490		-	Replace the effective dates in SECTIONS 18 through 22 with
491		-	"[EFFECTIVE UPON PASSAGE]".
492		-	Page 1, line 3, delete "October 1, 2022," and insert "March 1,
493		-	2023,".
494		-	Page 1, line 4, delete "June 1" and insert "March 1".
495		-	Page 2, delete lines 15 through 42.
496		-	Page 3, delete lines 1 through 2.
497		-	Page 3, line 5, delete "Subject to IC 6-1.1-30-19, the" and insert
498		-	"The".
499		-	Page 3, line 7, delete "2029;" and insert "2042;".
500		-	Page 3, delete lines 8 through 10, begin a new line block indented
501		-	and insert:
502		-	"(2) the date on which all bonds or lease agreements
503		-	outstanding on March 15, 2022, for which a pledge of tax
504		-	revenue is made under this chapter are completely paid.".
505		-	Page 3, delete lines 14 through 16, begin a new line block indented
506		-	and insert:
507		-	"(1) a list of each bond or lease agreement outstanding on
508		-	March 15, 2022, for which a pledge of tax revenue is made
509		-	under this chapter; and".
510		-	Page 3, line 26, delete "Subject to IC 6-1.1-30-19, the" and insert
511		-	"The".
512		-	Page 3, line 28, delete "2029;" and insert "2042;".
513		-	Page 3, delete lines 29 through 31, begin a new line block indented
514		-	and insert:
515		-	"(2) the date on which all bonds or lease agreements
516		-	outstanding on March 15, 2022, for which a pledge of tax
517		-	revenue is made under this chapter are completely paid.".
518		-	Page 3, delete lines 35 through 37, begin a new line block indented
519		-	and insert:
520		-	"(1) a list of each bond or lease agreement outstanding on
521		-	March 15, 2022, for which a pledge of tax revenue is made
522		-	SB 390—LS 6928/DI 120 13
523		-	under this chapter; and".
524		-	Page 4, between lines 2 and 3, begin a new paragraph and insert:
525		-	"SECTION 4. IC 6-9-24-9, AS AMENDED BY P.L.165-2021,
526		-	SECTION 124, IS AMENDED TO READ AS FOLLOWS
527		-	[EFFECTIVE UPON PASSAGE]: Sec. 9. (a) If the tax is imposed by
528		-	a municipality under this chapter, the tax terminates January 1, 2023.
529		-	2043.
530		-	(b) This chapter expires July 1, 2023. 2043.".
531		-	Page 4, line 5, delete "and".
532		-	Page 4, line 6, delete "IC 6-1.1-30-19".
533		-	Page 4, line 8, delete "2029;" and insert "2042;".
534		-	Page 4, delete lines 9 through 11, begin a new line block indented
535		-	and insert:
536		-	"(2) the date on which all bonds or lease agreements
537		-	outstanding on March 15, 2022, for which a pledge of tax
538		-	revenue is made under this chapter are completely paid.".
539		-	Page 4, delete lines 15 through 17, begin a new line block indented
540		-	and insert:
541		-	"(1) a list of each bond or lease agreement outstanding on
542		-	March 15, 2022, for which a pledge of tax revenue is made
543		-	under this chapter; and".
544		-	Page 4, line 27, delete "Subject to IC 6-1.1-30-19, the" and insert
545		-	"The".
546		-	Page 4, line 29, delete "2029;" and insert "2042;".
547		-	Page 4, delete lines 30 through 32, begin a new line block indented
548		-	and insert:
549		-	"(2) the date on which all bonds or lease agreements
550		-	outstanding on March 15, 2022, for which a pledge of tax
551		-	revenue is made under this chapter are completely paid.".
552		-	Page 4, delete lines 36 through 38, begin a new line block indented
553		-	and insert:
554		-	"(1) a list of each bond or lease agreement outstanding on
555		-	March 15, 2022, for which a pledge of tax revenue is made
556		-	under this chapter; and".
557		-	Page 5, line 6, delete "Subject to IC 6-1.1-30-19, a" and insert "A".
558		-	Page 5, line 8, delete "2029;" and insert "2042;".
559		-	Page 5, delete lines 9 through 11, begin a new line block indented
560		-	and insert:
561		-	"(2) the date on which all bonds or lease agreements
562		-	outstanding on March 15, 2022, for which a pledge of tax
563		-	revenue is made under this chapter are completely paid.".
564		-	Page 5, delete lines 15 through 17, begin a new line block indented
565		-	SB 390—LS 6928/DI 120 14
566		-	and insert:
567		-	"(1) a list of each bond or lease agreement outstanding on
568		-	March 15, 2022, for which a pledge of tax revenue is made
569		-	under this chapter; and".
570		-	Page 6, line 12, delete ", subject to IC 6-1.1-30-19,".
571		-	Page 6, line 13, delete "seventh" and insert "twentieth".
572		-	Page 6, delete lines 18 through 41.
573		-	Page 7, line 2, delete "Subject to IC 6-1.1-30-19, a" and insert "A".
574		-	Page 7, line 4, delete "2029;" and insert "2042;".
575		-	Page 7, delete lines 5 through 7, begin a new line block indented
576		-	and insert:
577		-	"(2) the date on which all bonds or lease agreements
578		-	outstanding on March 15, 2022, for which a pledge of tax
579		-	revenue is made under this chapter are completely paid.".
580		-	Page 7, delete lines 11 through 13, begin a new line block indented
581		-	and insert:
582		-	"(1) a list of each bond or lease agreement outstanding on
583		-	March 15, 2022, for which a pledge of tax revenue is made
584		-	under this chapter; and".
585		-	Page 7, line 23, delete "and".
586		-	Page 7, line 24, delete "IC 6-1.1-30-19".
587		-	Page 7, line 26, delete "2029;" and insert "2042;".
588		-	Page 7, delete lines 27 through 29, begin a new line block indented
589		-	and insert:
590		-	"(2) the date on which all bonds or lease agreements
591		-	outstanding on March 15, 2022, for which a pledge of tax
592		-	revenue is made under this chapter are completely paid.".
593		-	Page 7, delete lines 34 through 36, begin a new line block indented
594		-	and insert:
595		-	"(1) a list of each bond or lease agreement outstanding on
596		-	March 15, 2022, for which a pledge of tax revenue is made
597		-	under this chapter; and".
598		-	Page 8, line 4, delete "Subject to IC 6-1.1-30-19, the" and insert
599		-	"The".
600		-	Page 8, line 6, delete "2029;" and insert "2042;".
601		-	Page 8, delete lines 7 through 9, begin a new line block indented
602		-	and insert:
603		-	"(2) the date on which all bonds or lease agreements
604		-	outstanding on March 15, 2022, for which a pledge of tax
605		-	revenue is made under this chapter are completely paid.".
606		-	Page 8, delete lines 13 through 15, begin a new line block indented
607		-	and insert:
608		-	SB 390—LS 6928/DI 120 15
609		-	"(1) a list of each bond or lease agreement outstanding on
610		-	March 15, 2022, for which a pledge of tax revenue is made
611		-	under this chapter; and".
612		-	Page 8, line 25, delete "Subject to IC 6-1.1-30-19, the" and insert
613		-	"The".
614		-	Page 8, line 27, delete "2029;" and insert "2042;".
615		-	Page 8, delete lines 28 through 30, begin a new line block indented
616		-	and insert:
617		-	"(2) the date on which all bonds or lease agreements
618		-	outstanding on March 15, 2022, for which a pledge of tax
619		-	revenue is made under this chapter are completely paid.".
620		-	Page 8, delete lines 34 through 36, begin a new line block indented
621		-	and insert:
622		-	"(1) a list of each bond or lease agreement outstanding on
623		-	March 15, 2022, for which a pledge of tax revenue is made
624		-	under this chapter; and".
625		-	Page 9, line 4, delete "Subject to IC 6-1.1-30-19, the" and insert
626		-	"The".
627		-	Page 9, line 6, delete "2029;" and insert "2042;".
628		-	Page 9, delete lines 7 through 9, begin a new line block indented
629		-	and insert:
630		-	"(2) the date on which all bonds or lease agreements
631		-	outstanding on March 15, 2022, for which a pledge of tax
632		-	revenue is made under this chapter are completely paid.".
633		-	Page 9, delete lines 12 through 14, begin a new line block indented
634		-	and insert:
635		-	"(1) a list of each bond or lease agreement outstanding on
636		-	March 15, 2022, for which a pledge of tax revenue is made
637		-	under this chapter; and".
638		-	Page 9, line 24, delete "Subject to IC 6-1.1-30-19, the" and insert
639		-	"The".
640		-	Page 9, line 26, delete "2029;" and insert "2042;".
641		-	Page 9, delete lines 27 through 29, begin a new line block indented
642		-	and insert:
643		-	"(2) the date on which all bonds or lease agreements
644		-	outstanding on March 15, 2022, for which a pledge of tax
645		-	revenue is made under this chapter are completely paid.".
646		-	Page 9, delete lines 32 through 34, begin a new line block indented
647		-	and insert:
648		-	"(1) a list of each bond or lease agreement outstanding on
649		-	March 15, 2022, for which a pledge of tax revenue is made
650		-	under this chapter; and".
651		-	SB 390—LS 6928/DI 120 16
652		-	Page 10, line 2, delete "Subject to IC 6-1.1-30-19, the" and insert
653		-	"The".
654		-	Page 10, line 4, delete "2029;" and insert "2042;".
655		-	Page 10, delete lines 5 through 7, begin a new line block indented
656		-	and insert:
657		-	"(2) the date on which all bonds or lease agreements
658		-	outstanding on March 15, 2022, for which a pledge of tax
659		-	revenue is made under this chapter are completely paid.".
660		-	Page 10, delete lines 10 through 12, begin a new line block indented
661		-	and insert:
662		-	"(1) a list of each bond or lease agreement outstanding on
663		-	March 15, 2022, for which a pledge of tax revenue is made
664		-	under this chapter; and".
665		-	Page 10, delete lines 20 through 40.
666		-	Page 11, line 1, delete "Subject to IC 6-1.1-30-19,".
667		-	Page 11, line 2, delete "the tax" and insert "The tax".
668		-	Page 11, line 3, delete "2029;" and insert "2042;".
669		-	Page 11, delete lines 4 through 6, begin a new line block indented
670		-	and insert:
671		-	"(2) the date on which all bonds or lease agreements
672		-	outstanding on March 15, 2022, for which a pledge of tax
673		-	revenue is made under this chapter are completely paid.".
674		-	Page 11, delete lines 10 through 12, begin a new line block indented
675		-	and insert:
676		-	"(1) a list of each bond or lease agreement outstanding on
677		-	March 15, 2022, for which a pledge of tax revenue is made
678		-	under this chapter; and".
679		-	Page 11, line 22, delete "Subject to IC 6-1.1-30-19, the" and insert
680		-	"The".
681		-	Page 11, line 24, delete "2029;" and insert "2042;".
682		-	Page 11, delete lines 25 through 27, begin a new line block indented
683		-	and insert:
684		-	"(2) the date on which all bonds or lease agreements
685		-	outstanding on March 15, 2022, for which a pledge of tax
686		-	revenue is made under this chapter are completely paid.".
687		-	Page 11, delete lines 30 through 32, begin a new line block indented
688		-	and insert:
689		-	"(1) a list of each bond or lease agreement outstanding on
690		-	March 15, 2022, for which a pledge of tax revenue is made
691		-	under this chapter; and".
692		-	Page 11, line 42, delete "Subject to IC 6-1.1-30-19, the" and insert
693		-	"The".
694		-	SB 390—LS 6928/DI 120 17
695		-	Page 12, line 2, delete "2029;" and insert "2042;".
696		-	Page 12, delete lines 3 through 5, begin a new line block indented
697		-	and insert:
698		-	"(2) the date on which all bonds or lease agreements
699		-	outstanding on March 15, 2022, for which a pledge of tax
700		-	revenue is made under this chapter are completely paid.".
701		-	Page 12, delete lines 8 through 10, begin a new line block indented
702		-	and insert:
703		-	"(1) a list of each bond or lease agreement outstanding on
704		-	March 15, 2022, for which a pledge of tax revenue is made
705		-	under this chapter; and".
706		-	Page 12, line 20, delete "Subject to IC 6-1.1-30-19, the" and insert
707		-	"The".
708		-	Page 12, line 22, delete "2029;" and insert "2042;".
709		-	Page 12, delete lines 23 through 25, begin a new line block indented
710		-	and insert:
711		-	"(2) the date on which all bonds or lease agreements
712		-	outstanding on March 15, 2022, for which a pledge of tax
713		-	revenue is made under this chapter are completely paid.".
714		-	Page 12, delete lines 28 through 30, begin a new line block indented
715		-	and insert:
716		-	"(1) a list of each bond or lease agreement outstanding on
717		-	March 15, 2022, for which a pledge of tax revenue is made
718		-	under this chapter; and".
719		-	Page 12, line 40, delete "Subject to IC 6-1.1-30-19, the" and insert
720		-	"The".
721		-	Page 12, line 42, delete "2029;" and insert "2042;".
722		-	Page 13, delete lines 1 through 3, begin a new line block indented
723		-	and insert:
724		-	"(2) the date on which all bonds or lease agreements
725		-	outstanding on March 15, 2022, for which a pledge of tax
726		-	revenue is made under this chapter are completely paid.".
727		-	Page 13, delete lines 6 through 8, begin a new line block indented
728		-	and insert:
729		-	"(1) a list of each bond or lease agreement outstanding on
730		-	March 15, 2022, for which a pledge of tax revenue is made
731		-	under this chapter; and".
732		-	Renumber all SECTIONS consecutively.
733		-	and when so amended that said bill do pass.
734		-	SB 390—LS 6928/DI 120 18
735		-	(Reference is to SB 390 as introduced.)
736		-	HOLDMAN, Chairperson
737		-	Committee Vote: Yeas 8, Nays 3.
738		-	SB 390—LS 6928/DI 120
	556	+	16 SECTION 23. An emergency is declared for this act.
	557	+	2022 IN 390—LS 6928/DI 120