Indiana 2024 Regular Session

Indiana House Bill HB1116

Introduced
1/8/24  

Caption

Hammond food and beverage tax.

Impact

The revenue generated from this tax has designated uses, including funding for infrastructure projects related to transportation, development in the downtown area, and enhancements to recreational facilities. More collaboratively, these funds are intended to channel investment into key community projects such as the West Lake Corridor Commuter Rail Project and improvements at local parks and recreational facilities. This is aimed at stimulating local economic growth and enhancing community services.

Summary

House Bill 1116, titled the Hammond Food and Beverage Tax, permits the city of Hammond to impose a food and beverage excise tax. This legislation allows the city council to adopt an ordinance to levy the tax after conducting at least one public hearing dedicated to discussing the proposed tax. The imposed tax applies to transactions in which food or beverage is prepared or served for consumption within city limits, creating a new revenue stream specifically for local development projects.

Contention

Discussions surrounding the bill may surface various points of contention, mainly concerning the implications of imposing additional taxes on residents and businesses in Hammond. Critics may argue about the potential burden the tax adds to local establishments, particularly in a post-pandemic economic climate where recovery is still in progress. Supporters, on the other hand, may emphasize the importance of investing in local infrastructure as a long-term benefit that ultimately bolsters the city’s attractiveness to residents and visitors alike.

Companion Bills

No companion bills found.

Previously Filed As

IN SB0388

Food and beverage taxes.

IN SB0428

Food and beverage taxes.

IN HB1311

Adoption of food and beverage taxes.

IN HB1488

Merrillville food and beverage tax.

IN SB0037

Food and beverage taxes.

IN HB1499

Various tax matters.

IN HB1200

Alcoholic beverages and tobacco.

IN SB0462

Marion County taxes for excluded cities.

IN HB1544

Mixed beverages.

IN SB0434

Economic development in Lake County.

Similar Bills

CA AB618

Transactions and use taxes: City of Scotts Valley: City of Emeryville.

CA AB3259

Transactions and use taxes: City of Campbell: City of Pinole: County of Solano.

CA SB319

Criminal justice statistics: reporting.

CA AB2598

Crimes: money laundering.

CA SB703

Transactions and use taxes: Counties of Alameda and Santa Clara and City of Santa Fe Springs.

CA AB2443

Transactions and use taxes: Cities of Lancaster, Palmdale, and Victorville.

CA SB152

Transactions and use taxes: County of Sonoma.

CA SB335

Transactions and use taxes: County of Santa Clara.