Indiana 2024 Regular Session

Indiana House Bill HB1121 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	EH1121.2
	2	+	Reprinted
	3	+	March 1, 2024
	4	+	ENGROSSED
	5	+	HOUSE BILL No. 1121
	6	+	_____
	7	+	DIGEST OF HB 1121 (Updated February 29, 2024 3:04 pm - DI 120)
	8	+	Citations Affected: IC 6-3.6; IC 6-5.5; IC 6-6; IC 6-9; noncode.
	9	+	Synopsis: Local income taxes. Extends the expiration of provisions
	10	+	concerning a county with a single voting bloc and the allocation of
	11	+	votes for a local income tax council. Specifies the amount of revenue
	12	+	(Continued next page)
	13	+	Effective: Upon passage; July 1, 2023 (retroactive); July 1, 2024;
	14	+	January 1, 2025.
	15	+	Thompson, Clere, Cherry
	16	+	(SENATE SPONSORS — HOLDMAN, RANDOLPH LONNIE M)
	17	+	January 8, 2024, read first time and referred to Committee on Ways and Means.
	18	+	January 25, 2024, amended, reported — Do Pass.
	19	+	January 29, 2024, read second time, amended, ordered engrossed.
	20	+	January 30, 2024, engrossed. Read third time, passed. Yeas 67, nays 29.
	21	+	SENATE ACTION
	22	+	February 7, 2024, read first time and referred to Committee on Tax and Fiscal Policy.
	23	+	February 27, 2024, amended, reported favorably — Do Pass.
	24	+	February 29, 2024, read second time, amended, ordered engrossed.
	25	+	EH 1121—LS 6566/DI 125 Digest Continued
	26	+	from a local income tax rate imposed for correctional facilities and
	27	+	rehabilitation facilities in a county that may be used for operating
	28	+	expenses of those facilities. Allows a county fiscal body to adopt a
	29	+	local income tax rate for an acute care hospital located in the county to
	30	+	be used only for the operating expenses of the acute care hospital.
	31	+	Provides that, for the purpose of distributing the local income tax (LIT),
	32	+	if two or more school corporations or civil taxing units merge or
	33	+	consolidate to form a single school corporation or civil taxing unit, the
	34	+	school corporation or civil taxing unit is entitled to the combined pro
	35	+	rata distribution of the LIT revenue allocated to each applicable school
	36	+	corporation or civil taxing unit in existence on January 1 of the
	37	+	immediately preceding calendar year prior to the merger or
	38	+	consolidation. Provides that the department of local government
	39	+	finance shall make certain adjustments pertaining to the distribution of
	40	+	LIT for Floyd County in 2025, which provide that the Highlander Fire
	41	+	Protection District (district) shall receive an amount equal to the
	42	+	combined distribution that would have been distributed to the
	43	+	Greenville Fire Protection District (FPD) and the Lafayette Fire
	44	+	Protection District (FPD) in 2024, but for their elimination resulting
	45	+	from the merger to establish the district. Requires corresponding
	46	+	adjustments in 2025 to reduce the distribution for each applicable civil
	47	+	taxing unit and school corporation in Floyd County, excluding the
	48	+	district, by an amount that equals the proportionate share of the amount
	49	+	of LIT received in 2024 of the combined distribution that would have
	50	+	been distributed to the Greenville FPD and the Lafayette FPD in 2024,
	51	+	but for their elimination. Provides that funds accumulated from a Perry
	52	+	County special purpose tax rate to construct or improve the county jail
	53	+	after the redemption of bonds issued or final payment of lease rentals
	54	+	due under a lease shall be transferred to a county capital project fund
	55	+	to be used to finance capital projects within Perry County. (Current law
	56	+	specifies that such remaining funds are to be transferred to the county
	57	+	jail operations fund to be used for financing the maintenance and
	58	+	operations of the Perry County detention center.) Allows Grant County,
	59	+	under specified circumstances, to adopt an ordinance to impose a
	60	+	special purpose local income tax rate to fund and finance the
	61	+	construction of a county jail. Provides, for purposes of calculating
	62	+	distributions of the financial institutions tax to local taxing units, how
	63	+	to calculate distributions for a taxing unit that did not receive
	64	+	distributions in 2012 because the unit was subsequently established
	65	+	from the merger or consolidation of two or more taxing units that
	66	+	received distributions from the financial institutions tax fund in 2012.
	67	+	Provides, for purposes of calculating qualified distributions of the
	68	+	commercial motor vehicle excise tax to local taxing units, how to
	69	+	calculate base revenue distributions for a taxing unit that did not
	70	+	receive a base revenue distribution in 2001 because the taxing unit was
	71	+	subsequently established from the merger or consolidation of two or
	72	+	more taxing units that received base revenue distributions in 2001.
	73	+	Provides that, for purposes of determining the apportionment or
	74	+	distribution of the motor vehicle excise tax, that the county auditor may
	75	+	make adjustments to reflect the merger or consolidation of two or more
	76	+	taxing units. Authorizes Knox County to impose its innkeeper's tax at
	77	+	a rate of 8% (instead of 6% under current law). Provides that, if the tax
	78	+	rate is increased to more than 6%, the portion of the tax rate that
	79	+	exceeds 6% expires on December 31, 2045. Authorizes the city of
	80	+	Hammond to impose a food and beverage tax. Authorizes the town of
	81	+	Cicero to impose a food and beverage tax.
	82	+	EH 1121—LS 6566/DI 125EH 1121—LS 6566/DI 125 Reprinted
	83	+	March 1, 2024
1	84		Second Regular Session of the 123rd General Assembly (2024)
2	85		PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
3	86		Constitution) is being amended, the text of the existing provision will appear in this style type,
4	87		additions will appear in this style type, and deletions will appear in this style type.
5	88		Additions: Whenever a new statutory provision is being enacted (or a new constitutional
6	89		provision adopted), the text of the new provision will appear in this style type. Also, the
7	90		word NEW will appear in that style type in the introductory clause of each SECTION that adds
8	91		a new provision to the Indiana Code or the Indiana Constitution.
9	92		Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
10	93		between statutes enacted by the 2023 Regular Session of the General Assembly.
11		-	HOUSE ENROLLED ACT No. 1121
12		-	AN ACT to amend the Indiana Code concerning taxation.
	94	+	ENGROSSED
	95	+	HOUSE BILL No. 1121
	96	+	A BILL FOR AN ACT to amend the Indiana Code concerning
	97	+	taxation.
13	98		Be it enacted by the General Assembly of the State of Indiana:
14		-	SECTION 1. IC 6-3.6-2-7.4, AS AMENDED BY P.L.159-2021,
15		-	SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
16		-	UPON PASSAGE]: Sec. 7.4. "County with a single voting bloc" means
17		-	a county that has a local income tax council in which one (1) city that
18		-	is a member of the local income tax council or one (1) town that is a
19		-	member of the local income tax council is allocated more than fifty
20		-	percent (50%) of the total one hundred (100) votes allocated under
21		-	IC 6-3.6-3-6(d). This section expires May 31, 2024. 2025.
22		-	SECTION 2. IC 6-3.6-3-1, AS AMENDED BY P.L.184-2018,
	99	+	1 SECTION 1. IC 6-3.6-2-7.4, AS AMENDED BY P.L.159-2021,
	100	+	2 SECTION 20, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	101	+	3 UPON PASSAGE]: Sec. 7.4. "County with a single voting bloc" means
	102	+	4 a county that has a local income tax council in which one (1) city that
	103	+	5 is a member of the local income tax council or one (1) town that is a
	104	+	6 member of the local income tax council is allocated more than fifty
	105	+	7 percent (50%) of the total one hundred (100) votes allocated under
	106	+	8 IC 6-3.6-3-6(d). This section expires May 31, 2024. 2025.
	107	+	9 SECTION 2. IC 6-3.6-3-1, AS AMENDED BY P.L.184-2018,
	108	+	10 SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	109	+	11 JULY 1, 2024]: Sec. 1. (a) The following is the adopting body for a
	110	+	12 county:
	111	+	13 (1) The local income tax council in a county in which the county
	112	+	14 income tax council adopted either:
	113	+	15 (A) a county option income tax under IC 6-3.5-6 (repealed)
	114	+	16 that was in effect on January 1, 2015; or
	115	+	17 (B) a county economic development income tax for the county
	116	+	EH 1121—LS 6566/DI 125 2
	117	+	1 under IC 6-3.5-7 (repealed) that was in effect on January 1,
	118	+	2 2015.
	119	+	3 (2) The county fiscal body in any other county.
	120	+	4 (3) The county fiscal body for purposes of adopting a rate
	121	+	5 dedicated to paying for a PSAP in the county as permitted by
	122	+	6 IC 6-3.6-6-2.5.
	123	+	7 (4) The county fiscal body for purposes of adopting a rate
	124	+	8 dedicated to paying for acute care hospitals in the county as
	125	+	9 permitted by IC 6-3.6-6-2.6.
	126	+	10 (4) (5) The county fiscal body for purposes of adopting a rate
	127	+	11 dedicated to paying for correctional facilities and rehabilitation
	128	+	12 facilities in the county as permitted by IC 6-3.6-6-2.7.
	129	+	13 (b) A local income tax council is established for each county. The
	130	+	14 membership of each county's local income tax council consists of the
	131	+	15 fiscal body of the county and the fiscal body of each city or town that
	132	+	16 lies either partially or entirely within that county.
	133	+	17 SECTION 3. IC 6-3.6-3-5, AS AMENDED BY P.L.159-2021,
	134	+	18 SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	135	+	19 UPON PASSAGE]: Sec. 5. (a) The auditor of a county shall record all
	136	+	20 votes taken on ordinances presented for a vote under this article and
	137	+	21 not more than ten (10) days after the vote, send a certified copy of the
	138	+	22 results to:
	139	+	23 (1) the commissioner of the department of state revenue; and
	140	+	24 (2) the commissioner of the department of local government
	141	+	25 finance;
	142	+	26 in an electronic format approved by the commissioner of the
	143	+	27 department of local government finance.
	144	+	28 (b) Except as provided in subsection (c), this subsection applies only
	145	+	29 to a county that has a local income tax council. The county auditor may
	146	+	30 cease sending certified copies after the county auditor sends a certified
	147	+	31 copy of results showing that members of the local income tax council
	148	+	32 have cast a majority of the votes on the local income tax council for or
	149	+	33 against the proposed ordinance.
	150	+	34 (c) This subsection applies only to a county with a single voting bloc
	151	+	35 that proposes to increase (but not decrease) a tax rate in the county. The
	152	+	36 county auditor may cease sending certified copies of the votes on the
	153	+	37 local income tax council voting as a whole under section 9.5 of this
	154	+	38 chapter after the county auditor sends a certified copy of results
	155	+	39 showing that the individuals who sit on the fiscal bodies of the county,
	156	+	40 cities, and towns that are members of the local income tax council have
	157	+	41 cast a majority of the votes on the local income tax council voting as a
	158	+	42 whole under section 9.5 of this chapter for or against the proposed
	159	+	EH 1121—LS 6566/DI 125 3
	160	+	1 ordinance. This subsection expires May 31, 2024. 2025.
	161	+	2 SECTION 4. IC 6-3.6-3-6, AS AMENDED BY P.L.32-2021,
	162	+	3 SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	163	+	4 UPON PASSAGE]: Sec. 6. (a) This section applies to a county in
	164	+	5 which the county adopting body is a local income tax council.
	165	+	6 (b) In the case of a city or town that lies within more than one (1)
	166	+	7 county, the county auditor of each county shall base the allocations
	167	+	8 required by subsections (d) and (e) on the population of that part of the
	168	+	9 city or town that lies within the county for which the allocations are
	169	+	10 being made.
	170	+	11 (c) Each local income tax council has a total of one hundred (100)
	171	+	12 votes.
	172	+	13 (d) Each county, city, or town that is a member of a local income tax
	173	+	14 council is allocated a percentage of the total one hundred (100) votes
	174	+	15 that may be cast. The percentage that a city or town is allocated for a
	175	+	16 year equals the same percentage that the population of the city or town
	176	+	17 bears to the population of the county. The percentage that the county
	177	+	18 is allocated for a year equals the same percentage that the population
	178	+	19 of all areas in the county not located in a city or town bears to the
	179	+	20 population of the county.
	180	+	21 (e) This subsection applies only to a county with a single voting
	181	+	22 bloc. Each individual who sits on the fiscal body of a county, city, or
	182	+	23 town that is a member of the local income tax council is allocated for
	183	+	24 a year the number of votes equal to the total number of votes allocated
	184	+	25 to the particular county, city, or town under subsection (d) divided by
	185	+	26 the number of members on the fiscal body of the county, city, or town.
	186	+	27 This subsection expires May 31, 2024. 2025.
	187	+	28 (f) On or before January 1 of each year, the county auditor shall
	188	+	29 certify to each member of the local income tax council the number of
	189	+	30 votes, rounded to the nearest one hundredth (0.01), each member has
	190	+	31 for that year.
	191	+	32 (g) This subsection applies only to a county with a single voting
	192	+	33 bloc. On or before January 1 of each year, in addition to the
	193	+	34 certification to each member of the local income tax council under
	194	+	35 subsection (f), the county auditor shall certify to each individual who
	195	+	36 sits on the fiscal body of each county, city, or town that is a member of
	196	+	37 the local income tax council the number of votes, rounded to the
	197	+	38 nearest one hundredth (0.01), each individual has under subsection (e)
	198	+	39 for that year. This subsection expires May 31, 2024. 2025.
	199	+	40 SECTION 5. IC 6-3.6-3-8, AS AMENDED BY P.L.159-2021,
	200	+	41 SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	201	+	42 UPON PASSAGE]: Sec. 8. (a) This section applies to a county in
	202	+	EH 1121—LS 6566/DI 125 4
	203	+	1 which the county adopting body is a local income tax council.
	204	+	2 (b) Except as provided in subsection (e), any member of a local
	205	+	3 income tax council may present an ordinance for passage. To do so, the
	206	+	4 member must adopt a resolution to propose the ordinance to the local
	207	+	5 income tax council and distribute a copy of the proposed ordinance to
	208	+	6 the county auditor. The county auditor shall treat any proposed
	209	+	7 ordinance distributed to the auditor under this section as a casting of all
	210	+	8 that member's votes in favor of the proposed ordinance.
	211	+	9 (c) Except as provided in subsection (f), the county auditor shall
	212	+	10 deliver copies of a proposed ordinance the auditor receives to all
	213	+	11 members of the local income tax council within ten (10) days after
	214	+	12 receipt. Subject to subsection (d), once a member receives a proposed
	215	+	13 ordinance from the county auditor, the member shall vote on it within
	216	+	14 thirty (30) days after receipt.
	217	+	15 (d) Except as provided in subsection (h), if, before the elapse of
	218	+	16 thirty (30) days after receipt of a proposed ordinance, the county
	219	+	17 auditor notifies the member that the members of the local income tax
	220	+	18 council have cast a majority of the votes on the local income tax
	221	+	19 council for or against the proposed ordinance the member need not
	222	+	20 vote on the proposed ordinance.
	223	+	21 (e) This subsection applies only to a county with a single voting bloc
	224	+	22 that proposes to increase (but not decrease) a tax rate in the county. The
	225	+	23 fiscal body of any county, city, or town that is a member of a local
	226	+	24 income tax council may adopt a resolution to propose an ordinance to
	227	+	25 increase a tax rate in the county to be voted on by the local income tax
	228	+	26 council as a whole as required under section 9.5 of this chapter and
	229	+	27 distribute a copy of the proposed ordinance to the county auditor. The
	230	+	28 county auditor shall treat the vote tally on the resolution adopted under
	231	+	29 this subsection for each individual who is a member of the fiscal body
	232	+	30 of the county, city, or town as the voting record for that individual
	233	+	31 either for or against the ordinance being proposed for consideration by
	234	+	32 the local income tax council as a whole under section 9.5 of this
	235	+	33 chapter. This subsection expires May 31, 2024. 2025.
	236	+	34 (f) This subsection applies only to a county with a single voting bloc
	237	+	35 that proposes to increase (but not decrease) a tax rate in the county. The
	238	+	36 county auditor shall deliver copies of a proposed ordinance the auditor
	239	+	37 receives under subsection (e) to the fiscal officers of all members of the
	240	+	38 local income tax council (other than the member proposing the
	241	+	39 ordinance under subsection (e)) within ten (10) days after receipt.
	242	+	40 Subject to subsection (h), once a member receives a proposed
	243	+	41 ordinance from the county auditor, the member shall vote on it within
	244	+	42 thirty (30) days after receipt. This subsection expires May 31, 2024.
	245	+	EH 1121—LS 6566/DI 125 5
	246	+	1 2025.
	247	+	2 (g) This subsection applies only to a county with a single voting
	248	+	3 bloc that proposes to increase (but not decrease) a tax rate in the
	249	+	4 county. The fiscal body of each county, city, or town voting on a
	250	+	5 resolution to propose an ordinance under subsection (e), or voting on
	251	+	6 a proposed ordinance being considered by the local income tax council
	252	+	7 as a whole under section 9.5 of this chapter, must take a roll call vote
	253	+	8 on the resolution or the proposed ordinance. If an individual who sits
	254	+	9 on the fiscal body is absent from the meeting in which a vote is taken
	255	+	10 or abstains from voting on the resolution or proposed ordinance, the
	256	+	11 fiscal officer of the county, city, or town shall nevertheless consider
	257	+	12 that individual's vote as a "no" vote against the resolution or the
	258	+	13 proposed ordinance being considered, whichever is applicable, for
	259	+	14 purposes of the vote tally under this section and shall note on the vote
	260	+	15 tally that the individual's "no" vote is due to absence or abstention. The
	261	+	16 fiscal body of each county, city, or town shall certify the roll call vote
	262	+	17 on a resolution or a proposed ordinance, either for or against, to the
	263	+	18 county auditor as set forth under this chapter. This subsection expires
	264	+	19 May 31, 2024. 2025.
	265	+	20 (h) This subsection applies only to a county with a single voting
	266	+	21 bloc that proposes to increase (but not decrease) a tax rate in the
	267	+	22 county. If, before the elapse of thirty (30) days after receipt of a
	268	+	23 proposed ordinance under subsection (e), the county auditor notifies
	269	+	24 the member that the individuals who sit on the fiscal bodies of the
	270	+	25 county, cities, and towns that are members of the local income tax
	271	+	26 council have cast a majority of the votes on the local income tax
	272	+	27 council for or against a proposed ordinance voting as a whole under
	273	+	28 section 9.5 of this chapter, the member need not vote on the proposed
	274	+	29 ordinance under subsection (e). This subsection expires May 31, 2024.
	275	+	30 2025.
	276	+	31 SECTION 6. IC 6-3.6-3-9.5, AS AMENDED BY P.L.159-2021,
	277	+	32 SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	278	+	33 UPON PASSAGE]: Sec. 9.5. (a) This section applies to a county:
	279	+	34 (1) in which the county adopting body is a local income tax
	280	+	35 council;
	281	+	36 (2) that is a county with a single voting bloc; and
	282	+	37 (3) that proposes to increase a tax rate in the county.
	283	+	38 However, the provisions under section 9 of this chapter shall apply to
	284	+	39 a county described in subdivisions (1) and (2) that proposes to decrease
	285	+	40 a tax rate in the county.
	286	+	41 (b) A local income tax council described in subsection (a) must vote
	287	+	42 as a whole to exercise its authority to increase a tax rate under this
	288	+	EH 1121—LS 6566/DI 125 6
	289	+	1 article.
	290	+	2 (c) A resolution passed by the fiscal body of a county, city, or town
	291	+	3 that is a member of the local income tax council exercises the vote of
	292	+	4 each individual who sits on the fiscal body of the county, city, or town
	293	+	5 on the proposed ordinance, and the individual's vote may not be
	294	+	6 changed during the year.
	295	+	7 (d) This section expires May 31, 2024. 2025.
	296	+	8 SECTION 7. IC 6-3.6-6-2.6 IS ADDED TO THE INDIANA CODE
	297	+	9 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	298	+	10 1, 2024]: Sec. 2.6. (a) As used in this section, "acute care hospital"
	299	+	11 means an acute care hospital that is:
	300	+	12 (1) established and operated under IC 16-22-2, IC 16-22-8, or
	301	+	13 IC 16-23; and
	302	+	14 (2) licensed under IC 16-21.
	303	+	15 (b) A county fiscal body may adopt an ordinance to impose a tax
	304	+	16 rate for acute care hospitals located in the county. The tax rate
	305	+	17 must be in increments of one-hundredth of one percent (0.01%)
	306	+	18 and may not exceed one-tenth of one percent (0.1%).
	307	+	19 (c) The revenue generated by a tax rate imposed under this
	308	+	20 section must be distributed directly to the county before the
	309	+	21 remainder of the expenditure rate revenue is distributed. The
	310	+	22 revenue shall be maintained in a separate dedicated county fund
	311	+	23 and used only for the operating expenses of the acute care hospital
	312	+	24 located in the county.
	313	+	25 SECTION 8. IC 6-3.6-6-2.7, AS AMENDED BY P.L.236-2023,
	314	+	26 SECTION 79, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	315	+	27 JULY 1, 2023 (RETROACTIVE)]: Sec. 2.7. (a) A county fiscal body
	316	+	28 may adopt an ordinance to impose a tax rate for correctional facilities
	317	+	29 and rehabilitation facilities in the county. The tax rate must be in
	318	+	30 increments of:
	319	+	31 (1) in the case of a county with bonds or lease agreements
	320	+	32 outstanding on July 1, 2023, for which a pledge of tax revenue
	321	+	33 from revenue received under a tax rate imposed under this section
	322	+	34 is made, one-hundredth of one percent (0.01%) and may not
	323	+	35 exceed three-tenths of one percent (0.3%); and
	324	+	36 (2) in the case of a county with no bonds or lease agreements
	325	+	37 outstanding on July 1, 2023, for which a pledge of tax revenue
	326	+	38 from revenue received under a tax rate imposed under this section
	327	+	39 is made, one-hundredth of one percent (0.01%) and may not
	328	+	40 exceed two-tenths of one percent (0.2%).
	329	+	41 Not more than an amount equal to the amount of revenue that is
	330	+	42 attributable to two-tenths of one percent (0.2%) of a tax rate imposed
	331	+	EH 1121—LS 6566/DI 125 7
	332	+	1 under this section may be used for operating expenses for correctional
	333	+	2 facilities and rehabilitation facilities in the county.
	334	+	3 (b) The tax rate imposed under this section may not be in effect for
	335	+	4 more than:
	336	+	5 (1) twenty-two (22) years, in the case of a tax rate imposed in an
	337	+	6 ordinance adopted before January 1, 2019; or
	338	+	7 (2) twenty-five (25) years, in the case of a tax rate imposed in an
	339	+	8 ordinance adopted on or after January 1, 2019.
	340	+	9 (c) The revenue generated by a tax rate imposed under this section
	341	+	10 must be distributed directly to the county before the remainder of the
	342	+	11 expenditure rate revenue is distributed. The revenue shall be
	343	+	12 maintained in a separate dedicated county fund and used by the county
	344	+	13 only for paying for correctional facilities and rehabilitation facilities in
	345	+	14 the county.
	346	+	15 (d) If a county fiscal body imposes a tax rate:
	347	+	16 (1) under subsection (a)(1) or (a)(2) in an increment that does
	348	+	17 not exceed two-tenths of one percent (0.2%), one hundred
	349	+	18 percent (100%) of the revenue collected from the total tax
	350	+	19 rate; or
	351	+	20 (2) under subsection (a)(1) in an increment that exceeds
	352	+	21 two-tenths of one percent (0.2%):
	353	+	22 (A) one hundred percent (100%) of the revenue collected
	354	+	23 from that portion of the total tax rate that does not exceed
	355	+	24 an increment of two-tenths of one percent (0.2%); and
	356	+	25 (B) no revenue collected from that portion of the total tax
	357	+	26 rate that exceeds an increment of two-tenths of one percent
	358	+	27 (0.2%);
	359	+	28 may be used for operating expenses for correctional facilities and
	360	+	29 rehabilitation facilities in the county.
	361	+	30 SECTION 9. IC 6-3.6-6-3, AS AMENDED BY P.L.95-2022,
	362	+	31 SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	363	+	32 JULY 1, 2024]: Sec. 3. (a) Revenue raised from a tax imposed under
	364	+	33 this chapter shall be treated as follows:
	365	+	34 (1) To make the following distributions:
	366	+	35 (A) If an ordinance described in section 2.5 of this chapter is
	367	+	36 in effect in a county, to make a distribution to the county equal
	368	+	37 to the amount of revenue generated by the rate imposed under
	369	+	38 section 2.5 of this chapter.
	370	+	39 (B) If an ordinance described in section 2.6 of this chapter
	371	+	40 is in effect in a county, to make a distribution to the county
	372	+	41 equal to the amount of revenue generated by the rate
	373	+	42 imposed under section 2.6 of this chapter.
	374	+	EH 1121—LS 6566/DI 125 8
	375	+	1 (B) (C) If an ordinance described in section 2.7 of this chapter
	376	+	2 is in effect in a county, to make a distribution to the county
	377	+	3 equal to the amount of revenue generated by the rate imposed
	378	+	4 under section 2.7 of this chapter.
	379	+	5 (C) (D) If an ordinance described in section 2.8 of this chapter
	380	+	6 is in effect in a county, to make a distribution to the county
	381	+	7 equal to the amount of revenue generated by the rate imposed
	382	+	8 under section 2.8 of this chapter.
	383	+	9 (2) After making the distributions described in subdivision (1), if
	384	+	10 any, to make distributions to school corporations and civil taxing
	385	+	11 units in counties that formerly imposed a tax under IC 6-3.5-1.1
	386	+	12 (repealed). The revenue categorized from the next twenty-five
	387	+	13 hundredths percent (0.25%) of the rate for a former tax adopted
	388	+	14 under IC 6-3.5-1.1 (repealed) shall be allocated to school
	389	+	15 corporations and civil taxing units. The amount of the allocation
	390	+	16 to a school corporation or civil taxing unit shall be determined
	391	+	17 using the allocation amounts for civil taxing units and school
	392	+	18 corporations in the county.
	393	+	19 (3) After making the distributions described in subdivisions (1)
	394	+	20 and (2), the remaining revenue shall be treated as additional
	395	+	21 revenue (referred to as "additional revenue" in this chapter).
	396	+	22 Additional revenue may not be considered by the department of
	397	+	23 local government finance in determining:
	398	+	24 (A) any taxing unit's maximum permissible property tax levy
	399	+	25 limit under IC 6-1.1-18.5; or
	400	+	26 (B) the approved property tax rate for any fund.
	401	+	27 (b) In the case of a civil taxing unit that has pledged the tax from
	402	+	28 additional revenue for the payment of bonds, leases, or other
	403	+	29 obligations as reported by the civil taxing unit under IC 5-1-18, the
	404	+	30 adopting body may not, under section 4 of this chapter, reduce the
	405	+	31 proportional allocation of the additional revenue that was allocated in
	406	+	32 the preceding year if the reduction for that year would result in an
	407	+	33 amount less than the amount necessary for the payment of bonds,
	408	+	34 leases, or other obligations payable or required to be deposited in a
	409	+	35 sinking fund or other reserve in that year for the bonds, leases, or other
	410	+	36 obligations for which the tax from additional revenue has been pledged.
	411	+	37 To inform an adopting body with regard to allocations that affect the
	412	+	38 payment of bonds, leases, or other obligations, a taxing unit may
	413	+	39 provide the adopting body with information regarding any outstanding
	414	+	40 bonds, leases, or other obligations that are secured by additional
	415	+	41 revenue. The information must be provided before the date of the
	416	+	42 public hearing at which the adopting body may change the allocation
	417	+	EH 1121—LS 6566/DI 125 9
	418	+	1 of additional revenue under section 4 of this chapter.
	419	+	2 SECTION 10. IC 6-3.6-6-21.3 IS ADDED TO THE INDIANA
	420	+	3 CODE AS A NEW SECTION TO READ AS FOLLOWS
	421	+	4 [EFFECTIVE JULY 1, 2024]: Sec. 21.3. (a) This section:
	422	+	5 (1) does not apply to:
	423	+	6 (A) distributions made under this chapter to a civil taxing
	424	+	7 unit for fire protection services within a fire protection
	425	+	8 territory established under IC 36-8-19; or
	426	+	9 (B) distributions of revenue under section 9 of this chapter;
	427	+	10 and
	428	+	11 (2) applies only to the following:
	429	+	12 (A) Any allocation or distribution of revenue under section
	430	+	13 3(a)(2) of this chapter that is made on the basis of property
	431	+	14 tax levies in counties that formerly imposed a tax under
	432	+	15 IC 6-3.5-1.1 (before its repeal on January 1, 2017).
	433	+	16 (B) Any allocation or distribution of revenue under section
	434	+	17 3(a)(3) of this chapter that is made on the basis of property
	435	+	18 tax levies in counties that formerly imposed a tax under
	436	+	19 IC 6-3.5-6 (before its repeal on January 1, 2017).
	437	+	20 (b) Subject to subsection (a), if two (2) or more:
	438	+	21 (1) school corporations; or
	439	+	22 (2) civil taxing units;
	440	+	23 of an adopting county merge or consolidate to form a single school
	441	+	24 corporation or civil taxing unit, the school corporation or civil
	442	+	25 taxing unit that is in existence on January 1 of the current year is
	443	+	26 entitled to the combined pro rata distribution of the revenue under
	444	+	27 section 3(a)(2) or 3(a)(3) of this chapter (as appropriate) allocated
	445	+	28 to each applicable school corporation or civil taxing unit in
	446	+	29 existence on January 1 of the immediately preceding calendar year
	447	+	30 prior to the merger or consolidation.
	448	+	31 (c) The department of local government finance shall make
	449	+	32 adjustments to civil taxing units in accordance with
	450	+	33 IC 6-1.1-18.5-7.
	451	+	34 SECTION 11. IC 6-3.6-7-17, AS AMENDED BY P.L.38-2021,
	452	+	35 SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	453	+	36 JULY 1, 2024]: Sec. 17. (a) This section applies only to Perry County.
	454	+	37 (b) Perry County possesses unique governmental and economic
	455	+	38 development challenges due to:
	456	+	39 (1) underemployment in relation to similarly situated counties and
	457	+	40 the loss of a major manufacturing business; and
	458	+	41 (2) overcrowding of the county jail, the costs associated with
	459	+	42 housing the county's inmates outside the county, and the potential
	460	+	EH 1121—LS 6566/DI 125 10
	461	+	1 unavailability of additional housing for inmates outside the
	462	+	2 county.
	463	+	3 The use of a tax under this section is necessary for the county to
	464	+	4 provide adequate jail capacity in the county and to maintain low
	465	+	5 property tax rates essential to economic development. The use of a tax
	466	+	6 under this section for the purposes described in this section promotes
	467	+	7 these purposes.
	468	+	8 (c) The county fiscal body may impose a tax on the adjusted gross
	469	+	9 income of local taxpayers at a tax rate that does not exceed the lesser
	470	+	10 of the following:
	471	+	11 (1) Five-tenths percent (0.5%).
	472	+	12 (2) The rate necessary to carry out the purposes described in this
	473	+	13 section.
	474	+	14 (d) Revenue from a tax imposed under this section may be used only
	475	+	15 for the following purposes:
	476	+	16 (1) To finance, construct, acquire, improve, renovate, remodel, or
	477	+	17 equip the county jail and related buildings and parking facilities,
	478	+	18 including costs related to the demolition of existing buildings, the
	479	+	19 acquisition of land, and any other reasonably related costs.
	480	+	20 (2) To repay bonds issued or leases entered into for constructing,
	481	+	21 acquiring, improving, renovating, remodeling, and equipping the
	482	+	22 county jail and related buildings and parking facilities, including
	483	+	23 costs related to the demolition of existing buildings, the
	484	+	24 acquisition of land, and any other reasonably related costs.
	485	+	25 (e) The tax imposed under this section may be imposed only until
	486	+	26 the last of the following dates:
	487	+	27 (1) The date on which the purposes described in subsection (d)(1)
	488	+	28 are completed.
	489	+	29 (2) The date on which the last of any bonds issued (including any
	490	+	30 refunding bonds) or leases described in subsection (d)(2) are fully
	491	+	31 paid.
	492	+	32 The term of the bonds issued (including any refunding bonds) or a
	493	+	33 lease entered into under subsection (d)(2) may not exceed twenty-five
	494	+	34 (25) years.
	495	+	35 (f) Funds accumulated from a tax under this section after:
	496	+	36 (1) the redemption of the bonds issued; or
	497	+	37 (2) the final payment of lease rentals due under a lease entered
	498	+	38 into under this section;
	499	+	39 shall be transferred to the county jail operations fund to be used for
	500	+	40 financing the maintenance and operations of the Perry County
	501	+	41 detention center. a county capital project fund to be used to finance
	502	+	42 capital projects within Perry County.
	503	+	EH 1121—LS 6566/DI 125 11
	504	+	1 SECTION 12. IC 6-3.6-7-28 IS ADDED TO THE INDIANA CODE
	505	+	2 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
	506	+	3 UPON PASSAGE]: Sec. 28. (a) This section applies to Grant County
	507	+	4 and only if the county council repeals provisions of its local income
	508	+	5 tax ordinance providing that under IC 6-3.6-10-2(7) one-hundredth
	509	+	6 of one percent (0.01%) of the county's special purpose rate revenue
	510	+	7 is used to fund the Grant County Economic Growth Council, Inc.
	511	+	8 (b) The county council may, by ordinance, determine that
	512	+	9 additional local income tax revenue is needed in the county to do
	513	+	10 the following:
	514	+	11 (1) Finance, construct, acquire, improve, renovate, and equip
	515	+	12 the county jail, including costs related to the demolition of
	516	+	13 existing buildings, the acquisition of land, and any other
	517	+	14 reasonably related costs.
	518	+	15 (2) Repay bonds issued or leases entered into for the purposes
	519	+	16 described in subdivision (1)
	520	+	17 (c) If the county council makes the determination set forth in
	521	+	18 subsection (b), the county council may impose a tax on the adjusted
	522	+	19 gross income of local taxpayers at a tax rate that does not exceed
	523	+	20 the lesser of the following:
	524	+	21 (1) Five-tenths percent (0.5%).
	525	+	22 (2) The rate necessary to carry out the purposes described in
	526	+	23 this section.
	527	+	24 The tax rate may not be greater than the rate necessary to pay for
	528	+	25 the purposes described in subsection (b).
	529	+	26 (d) The tax rate used to pay for the purposes described in
	530	+	27 subsection (b)(1) and (b)(2) may be imposed only until the latest of
	531	+	28 the following dates:
	532	+	29 (1) The date on which the financing, construction, acquisition,
	533	+	30 improvement, renovation, and equipping of the facilities as
	534	+	31 described in subsection (b) are completed.
	535	+	32 (2) The date on which the last of any bonds issued (including
	536	+	33 refunding bonds) or leases entered into to finance the
	537	+	34 construction, acquisition, improvement, renovation, and
	538	+	35 equipping of the facilities described in subsection (b) are fully
	539	+	36 paid.
	540	+	37 (3) The date on which an ordinance adopted under subsection
	541	+	38 (c) is rescinded.
	542	+	39 (e) The tax rate under this section may be imposed beginning in
	543	+	40 the year following the year the ordinance is adopted and until the
	544	+	41 date on which the ordinance adopted under this section is
	545	+	42 rescinded.
	546	+	EH 1121—LS 6566/DI 125 12
	547	+	1 (f) The term of a bond issued (including any refunding bond) or
	548	+	2 a lease entered into under subsection (b) may not exceed
	549	+	3 twenty-five (25) years.
	550	+	4 (g) The county treasurer shall establish a county jail revenue
	551	+	5 fund to be used only for the purposes described in this section.
	552	+	6 Local income tax revenues derived from the tax rate imposed
	553	+	7 under this section shall be deposited in the county jail revenue
	554	+	8 fund.
	555	+	9 (h) Local income tax revenues derived from the tax rate
	556	+	10 imposed under this section:
	557	+	11 (1) may be used only for the purposes described in this
	558	+	12 section;
	559	+	13 (2) may not be considered by the department of local
	560	+	14 government finance in determining the county's maximum
	561	+	15 permissible property tax levy limit under IC 6-1.1-18.5; and
	562	+	16 (3) may be pledged to the repayment of bonds issued or leases
	563	+	17 entered into for the purposes described in subsection (b).
	564	+	18 (i) Grant County possesses unique governmental challenges and
	565	+	19 opportunities due to deficiencies in the current county jail. The use
	566	+	20 of local income tax revenues as provided in this section is necessary
	567	+	21 for the county to provide adequate jail capacity in the county and
	568	+	22 to maintain low property tax rates essential to economic
	569	+	23 development. The use of local income tax revenues as provided in
	570	+	24 this section to pay any bonds issued or leases entered into to
	571	+	25 finance the construction, acquisition, improvement, renovation,
	572	+	26 and equipping of the facilities described in subsection (b), rather
	573	+	27 than the use of property taxes, promotes those purposes.
	574	+	28 (j) Money accumulated from the local income tax rate imposed
	575	+	29 under this section after the termination of the tax under this
	576	+	30 section shall be transferred to the county rainy day fund under
	577	+	31 IC 36-1-8-5.1.
	578	+	32 SECTION 13. IC 6-3.6-9-10, AS AMENDED BY P.L.184-2018,
	579	+	33 SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	580	+	34 JULY 1, 2024]: Sec. 10. The budget agency shall also certify
	581	+	35 information concerning the part of the certified distribution that is
	582	+	36 attributable to each of the following:
	583	+	37 (1) The tax rate imposed under IC 6-3.6-5.
	584	+	38 (2) The tax rate imposed under IC 6-3.6-6, separately stating:
	585	+	39 (A) the part of the distribution attributable to a tax rate
	586	+	40 imposed under IC 6-3.6-6-2.5; and
	587	+	41 (B) the part of the distribution attributable to a tax rate
	588	+	42 imposed under IC 6-3.6-6-2.6; and
	589	+	EH 1121—LS 6566/DI 125 13
	590	+	1 (B) (C) the part of the distribution attributable to a tax rate
	591	+	2 imposed under IC 6-3.6-6-2.7.
	592	+	3 (3) Each tax rate imposed under IC 6-3.6-7.
	593	+	4 (4) In the case of Marion County, the local income taxes paid by
	594	+	5 local taxpayers described in IC 6-3.6-2-13(3).
	595	+	6 The amount certified shall be adjusted to reflect any adjustment in the
	596	+	7 certified distribution under this chapter.
	597	+	8 SECTION 14. IC 6-5.5-8-2, AS AMENDED BY THE TECHNICAL
	598	+	9 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
	599	+	10 AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1,
	600	+	11 2025]: Sec. 2. (a) On or before December 1 and June 1 of each year the
	601	+	12 auditor of state comptroller shall transfer from the financial
	602	+	13 institutions tax fund to each county auditor for distribution to the taxing
	603	+	14 units (as defined in IC 6-1.1-1-21) in the county, an amount equal to
	604	+	15 fifty percent (50%) of the sum of the distributions under this section for
	605	+	16 all the taxing units of the county for the state fiscal year. The amount
	606	+	17 of a taxing unit's distribution for the state fiscal year is equal to the
	607	+	18 result of:
	608	+	19 (1) an amount equal to forty percent (40%) of the total financial
	609	+	20 institutions tax revenue collected during the preceding state fiscal
	610	+	21 year; multiplied by
	611	+	22 (2) a fraction equal to:
	612	+	23 (A) the amount of the guaranteed distributions received by the
	613	+	24 taxing unit under this chapter during calendar year 2012
	614	+	25 (based on the best information available to the department);
	615	+	26 divided by
	616	+	27 (B) the total amount of all guaranteed distributions received by
	617	+	28 all taxing units under this chapter during calendar year 2012
	618	+	29 (based on the best information available to the department).
	619	+	30 (b) The county auditor shall distribute the distributions received
	620	+	31 under subsection (a) to the taxing units in the county at the same time
	621	+	32 that the county auditor makes the semiannual distribution of real
	622	+	33 property taxes to the taxing units.
	623	+	34 (c) The distributions received under subsection (a) may be used for
	624	+	35 any legal purpose.
	625	+	36 (d) This subsection applies to a taxing unit that did not receive
	626	+	37 a guaranteed distribution under this chapter during calendar year
	627	+	38 2012 because the taxing unit was subsequently established as a
	628	+	39 result of a merger or consolidation of two (2) or more taxing units
	629	+	40 that received a guaranteed distribution under this chapter during
	630	+	41 calendar year 2012. The amount of the guaranteed distribution
	631	+	42 used in the numerator of the fraction described in subsection (a)(2)
	632	+	EH 1121—LS 6566/DI 125 14
	633	+	1 equals the combined guaranteed distributions received during
	634	+	2 calendar year 2012 by each taxing unit that was subsequently
	635	+	3 merged or consolidated into the current taxing unit.
	636	+	4 SECTION 15. IC 6-6-5-10, AS AMENDED BY THE TECHNICAL
	637	+	5 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
	638	+	6 AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
	639	+	7 Sec. 10. (a) The bureau shall establish procedures necessary for the
	640	+	8 collection of the tax imposed by this chapter and for the proper
	641	+	9 accounting for the same. The necessary forms and records shall be
	642	+	10 subject to approval by the state board of accounts.
	643	+	11 (b) The county treasurer, upon receiving the excise tax collections,
	644	+	12 shall receipt such collections into a separate account for settlement
	645	+	13 thereof at the same time as property taxes are accounted for and settled
	646	+	14 in June and December of each year, with the right and duty of the
	647	+	15 treasurer and auditor to make advances prior to the time of final
	648	+	16 settlement of such property taxes in the same manner as provided in
	649	+	17 IC 5-13-6-3.
	650	+	18 (c) As used in this subsection, "taxing district" has the meaning set
	651	+	19 forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in
	652	+	20 IC 6-1.1-1-21, and "tuition support levy" refers to a school
	653	+	21 corporation's tuition support property tax levy under IC 20-45-3-11
	654	+	22 (repealed) for the school corporation's general fund. The county auditor
	655	+	23 shall determine the total amount of excise taxes collected for each
	656	+	24 taxing district in the county and the amount so collected (and the
	657	+	25 distributions received under section 9.5 of this chapter) shall be
	658	+	26 apportioned and distributed among the respective funds of the taxing
	659	+	27 units in the same manner and at the same time as property taxes are
	660	+	28 apportioned and distributed (subject to adjustment as provided in
	661	+	29 IC 36-8-19-7.5). In the event a taxing unit merges or consolidates
	662	+	30 with one (1) or more taxing units in the county, the county auditor
	663	+	31 shall include adjustments to the current taxing unit's
	664	+	32 apportionment and distributions, if necessary, so that the
	665	+	33 apportionment and distributions accurately reflect the merger or
	666	+	34 consolidation of the taxing units. However, for purposes of
	667	+	35 determining distributions under this section for 2009 and each year
	668	+	36 thereafter, a state welfare and tuition support allocation shall be
	669	+	37 deducted from the total amount available for apportionment and
	670	+	38 distribution to taxing units under this section before any apportionment
	671	+	39 and distribution is made. The county auditor shall remit the state
	672	+	40 welfare and tuition support allocation to the treasurer of state for
	673	+	41 deposit, as directed by the budget agency. The amount of the state
	674	+	42 welfare and tuition support allocation for a county for a particular year
	675	+	EH 1121—LS 6566/DI 125 15
	676	+	1 is equal to the result determined under STEP FOUR of the following
	677	+	2 formula:
	678	+	3 STEP ONE: Determine the result of the following:
	679	+	4 (A) Separately for 1997, 1998, and 1999 for each taxing
	680	+	5 district in the county, determine the result of:
	681	+	6 (i) the amount appropriated in the year by the county from
	682	+	7 the county's county welfare fund and county welfare
	683	+	8 administration fund; divided by
	684	+	9 (ii) the total amounts appropriated by all taxing units in the
	685	+	10 county for the same year.
	686	+	11 (B) Determine the sum of the clause (A) amounts.
	687	+	12 (C) Divide the clause (B) amount by three (3).
	688	+	13 (D) Determine the result of:
	689	+	14 (i) the amount of excise taxes allocated to the taxing district
	690	+	15 that would otherwise be available for distribution to taxing
	691	+	16 units in the taxing district; multiplied by
	692	+	17 (ii) the clause (C) amount.
	693	+	18 STEP TWO: Determine the result of the following:
	694	+	19 (A) Separately for 2006, 2007, and 2008 for each taxing
	695	+	20 district in the county, determine the result of:
	696	+	21 (i) the tax rate imposed in the taxing district for the county's
	697	+	22 county medical assistance to wards fund, family and
	698	+	23 children's fund, children's psychiatric residential treatment
	699	+	24 services fund, county hospital care for the indigent fund,
	700	+	25 children with special health care needs county fund, plus, in
	701	+	26 the case of Marion County, the tax rate imposed by the
	702	+	27 health and hospital corporation that was necessary to raise
	703	+	28 thirty-five million dollars ($35,000,000) from all taxing
	704	+	29 districts in the county; divided by
	705	+	30 (ii) the aggregate tax rate imposed in the taxing district for
	706	+	31 the same year.
	707	+	32 (B) Determine the sum of the clause (A) amounts.
	708	+	33 (C) Divide the clause (B) amount by three (3).
	709	+	34 (D) Determine the result of:
	710	+	35 (i) the amount of excise taxes allocated to the taxing district
	711	+	36 that would otherwise be available for distribution to taxing
	712	+	37 units in the taxing district after subtracting the STEP ONE
	713	+	38 (D) amount for the same taxing district; multiplied by
	714	+	39 (ii) the clause (C) amount.
	715	+	40 (E) Determine the sum of the clause (D) amounts for all taxing
	716	+	41 districts in the county.
	717	+	42 STEP THREE: Determine the result of the following:
	718	+	EH 1121—LS 6566/DI 125 16
	719	+	1 (A) Separately for 2006, 2007, and 2008 for each taxing
	720	+	2 district in the county, determine the result of:
	721	+	3 (i) the tuition support levy tax rate imposed in the taxing
	722	+	4 district plus the tax rate imposed by the school corporation
	723	+	5 for the school corporation's special education preschool fund
	724	+	6 in the district; divided by
	725	+	7 (ii) the aggregate tax rate imposed in the taxing district for
	726	+	8 the same year.
	727	+	9 (B) Determine the sum of the clause (A) amounts.
	728	+	10 (C) Divide the clause (B) amount by three (3).
	729	+	11 (D) Determine the result of:
	730	+	12 (i) the amount of excise taxes allocated to the taxing district
	731	+	13 that would otherwise be available for distribution to taxing
	732	+	14 units in the taxing district after subtracting the STEP ONE
	733	+	15 (D) amount for the same taxing district; multiplied by
	734	+	16 (ii) the clause (C) amount.
	735	+	17 (E) Determine the sum of the clause (D) amounts for all taxing
	736	+	18 districts in the county.
	737	+	19 STEP FOUR: Determine the sum of the STEP ONE, STEP TWO,
	738	+	20 and STEP THREE amounts for the county.
	739	+	21 If the boundaries of a taxing district change after the years for which a
	740	+	22 ratio is calculated under STEP ONE, STEP TWO, or STEP THREE,
	741	+	23 the auditor of state comptroller shall establish a ratio for the new
	742	+	24 taxing district that reflects the tax rates imposed in the predecessor
	743	+	25 taxing districts. If a new taxing district is established after the years for
	744	+	26 which a ratio is calculated under STEP ONE, STEP TWO, or STEP
	745	+	27 THREE, the auditor of state comptroller shall establish a ratio for the
	746	+	28 new taxing district and adjust the ratio for other taxing districts in the
	747	+	29 county.
	748	+	30 (d) Such determination shall be made from copies of vehicle
	749	+	31 registration forms furnished by the bureau of motor vehicles. Prior to
	750	+	32 such determination, the county assessor of each county shall, from
	751	+	33 copies of registration forms, cause information pertaining to legal
	752	+	34 residence of persons owning taxable vehicles to be verified from the
	753	+	35 assessor's records, to the extent such verification can be so made. The
	754	+	36 assessor shall further identify and verify from the assessor's records the
	755	+	37 several taxing units within which such persons reside.
	756	+	38 (e) Such verifications shall be done by not later than thirty (30) days
	757	+	39 after receipt of vehicle registration forms by the county assessor, and
	758	+	40 the assessor shall certify such information to the county auditor for the
	759	+	41 auditor's use as soon as it is checked and completed.
	760	+	42 SECTION 16. IC 6-6-5.5-19, AS AMENDED BY THE
	761	+	EH 1121—LS 6566/DI 125 17
	762	+	1 TECHNICAL CORRECTIONS BILL OF THE 2024 GENERAL
	763	+	2 ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	764	+	3 JULY 1, 2024]: Sec. 19. (a) As used in this section, "assessed value"
	765	+	4 means an amount equal to the true tax value of commercial vehicles
	766	+	5 that:
	767	+	6 (1) are subject to the commercial vehicle excise tax under this
	768	+	7 chapter; and
	769	+	8 (2) would have been subject to assessment as personal property
	770	+	9 on March 1, 2000, under the law in effect before January 1, 2000.
	771	+	10 (b) For calendar year 2001, a taxing unit's base revenue shall be
	772	+	11 determined as provided in subsection (f). For calendar years that begin
	773	+	12 after December 31, 2001, and before January 1, 2009, a taxing unit's
	774	+	13 base revenue shall be determined by multiplying the previous year's
	775	+	14 base revenue by one hundred five percent (105%). For calendar years
	776	+	15 that begin after December 31, 2008, a taxing unit's base revenue is
	777	+	16 equal to:
	778	+	17 (1) the amount of commercial vehicle excise tax collected during
	779	+	18 the previous state fiscal year; multiplied by
	780	+	19 (2) the taxing unit's percentage as determined in subsection (f) for
	781	+	20 calendar year 2001.
	782	+	21 (c) The amount of commercial vehicle excise tax distributed to the
	783	+	22 taxing units of Indiana from the commercial vehicle excise tax fund
	784	+	23 shall be determined in the manner provided in this section.
	785	+	24 (d) On or before July 1, 2000, each county assessor shall certify to
	786	+	25 the county auditor the assessed value of commercial vehicles in every
	787	+	26 taxing district.
	788	+	27 (e) On or before August 1, 2000, the county auditor shall certify the
	789	+	28 following to the department of local government finance:
	790	+	29 (1) The total assessed value of commercial vehicles in the county.
	791	+	30 (2) The total assessed value of commercial vehicles in each taxing
	792	+	31 district of the county.
	793	+	32 (f) The department of local government finance shall determine
	794	+	33 each taxing unit's base revenue by applying the current tax rate for each
	795	+	34 taxing district to the certified assessed value from each taxing district.
	796	+	35 The department of local government finance shall also determine the
	797	+	36 following:
	798	+	37 (1) The total amount of base revenue to be distributed from the
	799	+	38 commercial vehicle excise tax fund in 2001 to all taxing units in
	800	+	39 Indiana.
	801	+	40 (2) The total amount of base revenue to be distributed from the
	802	+	41 commercial vehicle excise tax fund in 2001 to all taxing units in
	803	+	42 each county.
	804	+	EH 1121—LS 6566/DI 125 18
	805	+	1 (3) Each county's total distribution percentage. A county's total
	806	+	2 distribution percentage shall be determined by dividing the total
	807	+	3 amount of base revenue to be distributed in 2001 to all taxing
	808	+	4 units in the county by the total base revenue to be distributed
	809	+	5 statewide.
	810	+	6 (4) Each taxing unit's distribution percentage. A taxing unit's
	811	+	7 distribution percentage shall be determined by dividing each
	812	+	8 taxing unit's base revenue by the total amount of base revenue to
	813	+	9 be distributed in 2001 to all taxing units in the county. However,
	814	+	10 in the event a taxing unit subsequently merges or consolidates
	815	+	11 with another taxing unit in the county, the amount of the base
	816	+	12 revenue used to calculate the distribution percentage of the
	817	+	13 taxing unit resulting from the consolidation or merger under
	818	+	14 this subdivision is the combined base revenue distributed in
	819	+	15 2001 to each taxing unit that was subsequently merged or
	820	+	16 consolidated to establish the currently existing taxing unit.
	821	+	17 (g) The department of local government finance shall certify each
	822	+	18 taxing unit's base revenue and distribution percentage for calendar year
	823	+	19 2001 to the auditor of state on or before September 1, 2000.
	824	+	20 (h) The auditor of state comptroller shall keep permanent records
	825	+	21 of each taxing unit's base revenue and distribution percentage for
	826	+	22 calendar year 2001 for purposes of determining the amount of money
	827	+	23 each taxing unit in Indiana is entitled to receive in calendar years that
	828	+	24 begin after December 31, 2001.
	829	+	25 SECTION 17. IC 6-9-53-3, AS ADDED BY P.L.290-2019,
	830	+	26 SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	831	+	27 UPON PASSAGE]: Sec. 3. (a) The fiscal body of the county may levy
	832	+	28 a tax on every person engaged in the business of renting or furnishing,
	833	+	29 for periods of less than thirty (30) days, any room or rooms, lodgings,
	834	+	30 or accommodations in any:
	835	+	31 (1) hotel;
	836	+	32 (2) motel;
	837	+	33 (3) boat motel;
	838	+	34 (4) inn;
	839	+	35 (5) college or university memorial union;
	840	+	36 (6) college or university residence hall or dormitory; or
	841	+	37 (7) tourist cabin;
	842	+	38 located in the county.
	843	+	39 (b) The tax does not apply to gross income received in a transaction
	844	+	40 in which:
	845	+	41 (1) a student rents lodgings in a college or university residence
	846	+	42 hall while that student participates in a course of study for which
	847	+	EH 1121—LS 6566/DI 125 19
	848	+	1 the student receives college credit from a college or university
	849	+	2 located in the county; or
	850	+	3 (2) a person rents a room, lodging, or accommodations for a
	851	+	4 period of thirty (30) days or more.
	852	+	5 (c) Subject to subsection (d), the tax may not exceed the rate of six
	853	+	6 eight percent (6%) (8%) on the gross retail income derived from
	854	+	7 lodging income only and is in addition to the state gross retail tax
	855	+	8 imposed under IC 6-2.5. However, if the county fiscal body increases
	856	+	9 the tax rate to more than six percent (6%), the portion of the tax
	857	+	10 rate that exceeds six percent (6%) shall expire on December 31,
	858	+	11 2045.
	859	+	12 (d) Notwithstanding subsection (c), the tax rate imposed by the
	860	+	13 fiscal body of Knox County under this chapter may not exceed five
	861	+	14 percent (5%), or, if the county fiscal body increases the tax rate to
	862	+	15 more than six percent (6%) under subsection (c), may not exceed
	863	+	16 seven percent (7%), if either of the following apply:
	864	+	17 (1) The Grouseland Foundation, Inc., is dissolved.
	865	+	18 (2) Tours of the territorial mansion and presidential site of
	866	+	19 William Henry Harrison are no longer provided.
	867	+	20 (e) The tax shall be imposed, paid, and collected in the same manner
	868	+	21 as the state gross retail tax is imposed, paid, and collected under
	869	+	22 IC 6-2.5.
	870	+	23 SECTION 18. IC 6-9-53-5, AS AMENDED BY THE TECHNICAL
	871	+	24 CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
	872	+	25 AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
	873	+	26 PASSAGE]: Sec. 5. The amounts received from the tax imposed under
	874	+	27 this chapter shall be paid monthly by the treasurer of state upon
	875	+	28 warrants issued by the auditor of state comptroller as follows:
	876	+	29 (1) If the tax rate imposed under section 3 of this chapter is:
	877	+	30 (A) five percent (5%) or less; or
	878	+	31 (B) during the period that an increase under section 3(c) of
	879	+	32 this chapter is in effect, seven percent (7%) or less;
	880	+	33 all amounts received from the tax shall be paid to the county
	881	+	34 treasurer.
	882	+	35 (2) If the tax rate imposed under section 3 of this chapter is more
	883	+	36 than five percent (5%), or, during the period that an increase
	884	+	37 under section 3(c) of this chapter is in effect, more than seven
	885	+	38 percent (7%), amounts received from the tax shall be allocated
	886	+	39 and paid as follows:
	887	+	40 (A) The amount received from the tax as a result of a five
	888	+	41 percent (5%) rate, or, during the period that an increase
	889	+	42 under section 3(c) of this chapter is in effect, as a result of
	890	+	EH 1121—LS 6566/DI 125 20
	891	+	1 a seven percent (7%) rate, shall be allocated and paid to the
	892	+	2 county treasurer.
	893	+	3 (B) The amount received from the tax that exceeds the amount
	894	+	4 under clause (A) shall be allocated and paid to the Grouseland
	895	+	5 Foundation, Inc.
	896	+	6 SECTION 19. IC 6-9-58 IS ADDED TO THE INDIANA CODE AS
	897	+	7 A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
	898	+	8 1, 2024]:
	899	+	9 Chapter 58. Hammond Food and Beverage Tax
	900	+	10 Sec. 1. This chapter applies to the city of Hammond.
	901	+	11 Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
	902	+	12 chapter.
	903	+	13 Sec. 3. (a) The fiscal body of the city may adopt an ordinance to
	904	+	14 impose an excise tax, known as the city food and beverage tax, on
	905	+	15 transactions described in section 4 of this chapter. The fiscal body
	906	+	16 of the city may adopt an ordinance under this subsection only after
	907	+	17 the fiscal body has previously held at least one (1) separate public
	908	+	18 hearing in which a discussion of the proposed ordinance to impose
	909	+	19 the city food and beverage tax is the only substantive issue on the
	910	+	20 agenda for the public hearing.
	911	+	21 (b) If the city fiscal body adopts an ordinance under subsection
	912	+	22 (a), the city fiscal body shall immediately send a certified copy of
	913	+	23 the ordinance to the department of state revenue.
	914	+	24 (c) If the city fiscal body adopts an ordinance under subsection
	915	+	25 (a), the city food and beverage tax applies to transactions that
	916	+	26 occur after the later of the following:
	917	+	27 (1) The day specified in the ordinance.
	918	+	28 (2) The last day of the month that succeeds the month in
	919	+	29 which the ordinance is adopted.
	920	+	30 Sec. 4. (a) Except as provided in subsection (c), a tax imposed
	921	+	31 under section 3 of this chapter applies to a transaction in which
	922	+	32 food or beverage is furnished, prepared, or served:
	923	+	33 (1) for consumption at a location or on equipment provided by
	924	+	34 a retail merchant;
	925	+	35 (2) in the city; and
	926	+	36 (3) by a retail merchant for consideration.
	927	+	37 (b) Transactions described in subsection (a)(1) include
	928	+	38 transactions in which food or beverage is:
	929	+	39 (1) served by a retail merchant off the merchant's premises;
	930	+	40 (2) sold in a heated state or heated by a retail merchant;
	931	+	41 (3) made of two (2) or more food ingredients, mixed or
	932	+	42 combined by a retail merchant for sale as a single item (other
	933	+	EH 1121—LS 6566/DI 125 21
	934	+	1 than food that is only cut, repackaged, or pasteurized by the
	935	+	2 seller, and eggs, fish, meat, poultry, and foods containing these
	936	+	3 raw animal foods requiring cooking by the consumer as
	937	+	4 recommended by the federal Food and Drug Administration
	938	+	5 in chapter 3, subpart 3-401.11 of its Food Code so as to
	939	+	6 prevent food borne illnesses); or
	940	+	7 (4) sold with eating utensils provided by a retail merchant,
	941	+	8 including plates, knives, forks, spoons, glasses, cups, napkins,
	942	+	9 or straws (for purposes of this subdivision, a plate does not
	943	+	10 include a container or package used to transport food).
	944	+	11 (c) The city food and beverage tax does not apply to the
	945	+	12 furnishing, preparing, or serving of a food or beverage in a
	946	+	13 transaction that is exempt, or to the extent the transaction is
	947	+	14 exempt, from the state gross retail tax imposed by IC 6-2.5.
	948	+	15 Sec. 5. The city food and beverage tax rate:
	949	+	16 (1) must be imposed in an increment of twenty-five
	950	+	17 hundredths percent (0.25%); and
	951	+	18 (2) may not exceed one percent (1%);
	952	+	19 of the gross retail income received by the merchant from the food
	953	+	20 or beverage transaction described in section 4 of this chapter. For
	954	+	21 purposes of this chapter, the gross retail income received by the
	955	+	22 retail merchant from a transaction does not include the amount of
	956	+	23 tax imposed on the transaction under IC 6-2.5.
	957	+	24 Sec. 6. A tax imposed under this chapter is imposed, paid, and
	958	+	25 collected in the same manner that the state gross retail tax is
	959	+	26 imposed, paid, and collected under IC 6-2.5. However, the return
	960	+	27 to be filed with the payment of the tax imposed under this chapter
	961	+	28 may be made on a separate return or may be combined with the
	962	+	29 return filed for the payment of the state gross retail tax, as
	963	+	30 prescribed by the department of state revenue.
	964	+	31 Sec. 7. The amounts received from the tax imposed under this
	965	+	32 chapter shall be paid monthly by the treasurer of state to the city
	966	+	33 fiscal officer upon warrants issued by the state comptroller.
	967	+	34 Sec. 8. (a) If a tax is imposed under section 3 of this chapter by
	968	+	35 the city, the city fiscal officer shall establish a food and beverage
	969	+	36 tax receipts fund.
	970	+	37 (b) The city fiscal officer shall deposit in the fund all amounts
	971	+	38 received under this chapter.
	972	+	39 (c) Money earned from the investment of money in the fund
	973	+	40 becomes a part of the fund.
	974	+	41 Sec. 9. Money in the food and beverage tax receipts fund must
	975	+	42 be used by the city only for the following purposes:
	976	+	EH 1121—LS 6566/DI 125 22
	977	+	1 (1) Development related to the northern Indiana commuter
	978	+	2 transportation district's construction of the West Lake
	979	+	3 Corridor Commuter Rail Project.
	980	+	4 (2) Development in the city's downtown area, including the
	981	+	5 purchase of land for development in the city's downtown area.
	982	+	6 (3) The expansion and improvement of the Hammond
	983	+	7 Sportsplex and Community Center, including the purchase of
	984	+	8 land for the expansion and improvement of the Hammond
	985	+	9 Sportsplex and Community Center.
	986	+	10 (4) The expansion and improvement of the Pavilion at Wolf
	987	+	11 Lake Memorial Park, including the purchase of land for the
	988	+	12 expansion and improvement of the Pavilion at Wolf Lake
	989	+	13 Memorial Park.
	990	+	14 (5) The pledge of money under IC 5-1-14-4 for bonds, leases,
	991	+	15 or other obligations incurred for a purpose described in
	992	+	16 subdivisions (1) through (4).
	993	+	17 Revenue derived from the imposition of a tax under this chapter
	994	+	18 may be treated by the city as additional revenue for the purpose of
	995	+	19 fixing its budget for the budget year during which the revenues are
	996	+	20 to be distributed to the city.
	997	+	21 Sec. 10. With respect to obligations for which a pledge has been
	998	+	22 made under section 9 of this chapter, the general assembly
	999	+	23 covenants with the holders of the obligations that this chapter will
	1000	+	24 not be repealed or amended in a manner that will adversely affect
	1001	+	25 the imposition or collection of the tax imposed under this chapter
	1002	+	26 if the payment of any of the obligations is outstanding.
	1003	+	27 Sec. 11. (a) If the city imposes the tax authorized by this chapter,
	1004	+	28 the tax terminates on July 1, 2047.
	1005	+	29 (b) This chapter expires July 1, 2047.
	1006	+	30 SECTION 20. IC 6-9-59 IS ADDED TO THE INDIANA CODE AS
	1007	+	31 A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
	1008	+	32 1, 2024]:
	1009	+	33 Chapter 59. Cicero Food and Beverage Tax
	1010	+	34 Sec. 1. This chapter applies to the town of Cicero.
	1011	+	35 Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
	1012	+	36 chapter.
	1013	+	37 Sec. 3. (a) The fiscal body of the town may adopt an ordinance
	1014	+	38 to impose an excise tax, known as the town food and beverage tax,
	1015	+	39 on transactions described in section 4 of this chapter. The fiscal
	1016	+	40 body of the town may adopt an ordinance under this subsection
	1017	+	41 only after the fiscal body has previously held at least one (1)
	1018	+	42 separate public hearing in which a discussion of the proposed
	1019	+	EH 1121—LS 6566/DI 125 23
	1020	+	1 ordinance to impose the town food and beverage tax is the only
	1021	+	2 substantive issue on the agenda for the public hearing.
	1022	+	3 (b) If the town fiscal body adopts an ordinance under subsection
	1023	+	4 (a), the town fiscal body shall immediately send a certified copy of
	1024	+	5 the ordinance to the department of state revenue.
	1025	+	6 (c) If the town fiscal body adopts an ordinance under subsection
	1026	+	7 (a), the town food and beverage tax applies to transactions that
	1027	+	8 occur after the later of the following:
	1028	+	9 (1) The day specified in the ordinance.
	1029	+	10 (2) The last day of the month that succeeds the month in
	1030	+	11 which the ordinance is adopted.
	1031	+	12 Sec. 4. (a) Except as provided in subsection (c), a tax imposed
	1032	+	13 under section 3 of this chapter applies to a transaction in which
	1033	+	14 food or beverage is furnished, prepared, or served:
	1034	+	15 (1) for consumption at a location or on equipment provided by
	1035	+	16 a retail merchant;
	1036	+	17 (2) in the town; and
	1037	+	18 (3) by a retail merchant for consideration.
	1038	+	19 (b) Transactions described in subsection (a)(1) include
	1039	+	20 transactions in which food or beverage is:
	1040	+	21 (1) served by a retail merchant off the merchant's premises;
	1041	+	22 (2) sold in a heated state or heated by a retail merchant;
	1042	+	23 (3) made of two (2) or more food ingredients, mixed or
	1043	+	24 combined by a retail merchant for sale as a single item (other
	1044	+	25 than food that is only cut, repackaged, or pasteurized by the
	1045	+	26 seller, and eggs, fish, meat, poultry, and foods containing these
	1046	+	27 raw animal foods requiring cooking by the consumer as
	1047	+	28 recommended by the federal Food and Drug Administration
	1048	+	29 in chapter 3, subpart 3-401.11 of its Food Code so as to
	1049	+	30 prevent food borne illnesses); or
	1050	+	31 (4) sold with eating utensils provided by a retail merchant,
	1051	+	32 including plates, knives, forks, spoons, glasses, cups, napkins,
	1052	+	33 or straws (for purposes of this subdivision, a plate does not
	1053	+	34 include a container or package used to transport food).
	1054	+	35 (c) The town food and beverage tax does not apply to the
	1055	+	36 furnishing, preparing, or serving of a food or beverage in a
	1056	+	37 transaction that is exempt, or to the extent the transaction is
	1057	+	38 exempt, from the state gross retail tax imposed by IC 6-2.5.
	1058	+	39 Sec. 5. The town food and beverage tax rate:
	1059	+	40 (1) must be imposed in an increment of twenty-five
	1060	+	41 hundredths percent (0.25%); and
	1061	+	42 (2) may not exceed one percent (1%);
	1062	+	EH 1121—LS 6566/DI 125 24
	1063	+	1 of the gross retail income received by the merchant from the food
	1064	+	2 or beverage transaction described in section 4 of this chapter. For
	1065	+	3 purposes of this chapter, the gross retail income received by the
	1066	+	4 retail merchant from a transaction does not include the amount of
	1067	+	5 tax imposed on the transaction under IC 6-2.5.
	1068	+	6 Sec. 6. A tax imposed under this chapter is imposed, paid, and
	1069	+	7 collected in the same manner that the state gross retail tax is
	1070	+	8 imposed, paid, and collected under IC 6-2.5. However, the return
	1071	+	9 to be filed with the payment of the tax imposed under this chapter
	1072	+	10 may be made on a separate return or may be combined with the
	1073	+	11 return filed for the payment of the state gross retail tax, as
	1074	+	12 prescribed by the department of state revenue.
	1075	+	13 Sec. 7. The amounts received from the tax imposed under this
	1076	+	14 chapter shall be paid monthly by the treasurer of state to the town
	1077	+	15 fiscal officer upon warrants issued by the state comptroller.
	1078	+	16 Sec. 8. (a) If a tax is imposed under section 3 of this chapter by
	1079	+	17 the town, the town fiscal officer shall establish a food and beverage
	1080	+	18 tax receipts fund.
	1081	+	19 (b) The town fiscal officer shall deposit in the fund all amounts
	1082	+	20 received under this chapter.
	1083	+	21 (c) Money earned from the investment of money in the fund
	1084	+	22 becomes a part of the fund.
	1085	+	23 Sec. 9. Money in the food and beverage tax receipts fund must
	1086	+	24 be used by the town only for the following purposes:
	1087	+	25 (1) To reduce the town's property tax levy for a particular
	1088	+	26 year at the discretion of the town, but this use does not reduce
	1089	+	27 the maximum permissible ad valorem property tax levy under
	1090	+	28 IC 6-1.1-18.5 for the town.
	1091	+	29 (2) For economic development purposes, including the pledge
	1092	+	30 of money under IC 5-1-14-4 for bonds, leases, or other
	1093	+	31 obligations for economic development purposes.
	1094	+	32 (3) To create new parks and amenities, and to expand and
	1095	+	33 enhance existing parks and amenities.
	1096	+	34 (4) To upgrade, expand, and otherwise improve the town's
	1097	+	35 water, sanitary sewer, and storm water utilities.
	1098	+	36 Revenue derived from the imposition of a tax under this chapter
	1099	+	37 may be treated by the town as additional revenue for the purpose
	1100	+	38 of fixing its budget for the budget year during which the revenues
	1101	+	39 are to be distributed to the town.
	1102	+	40 Sec. 10. With respect to obligations for which a pledge has been
	1103	+	41 made under section 9 of this chapter, the general assembly
	1104	+	42 covenants with the holders of the obligations that this chapter will
	1105	+	EH 1121—LS 6566/DI 125 25
	1106	+	1 not be repealed or amended in a manner that will adversely affect
	1107	+	2 the imposition or collection of the tax imposed under this chapter
	1108	+	3 if the payment of any of the obligations is outstanding.
	1109	+	4 Sec. 11. (a) If the town imposes the tax authorized by this
	1110	+	5 chapter, the tax terminates on July 1, 2046.
	1111	+	6 (b) This chapter expires July 1, 2046.
	1112	+	7 SECTION 21. [EFFECTIVE JULY 1, 2024] (a) The definitions
	1113	+	8 used in IC 6-3.6-2 apply throughout this SECTION.
	1114	+	9 (b) As used in this SECTION, "district" refers to the
	1115	+	10 Highlander Fire Protection District located in Floyd County
	1116	+	11 established by an ordinance adopted by the Floyd County
	1117	+	12 commissioners on December 30, 2022.
	1118	+	13 (c) As used in this SECTION, "Greenville FPD" refers to the
	1119	+	14 Greenville Township Fire Protection District located in Floyd
	1120	+	15 County as it existed prior to its merger with the Lafayette FPD.
	1121	+	16 (d) As used in this SECTION, "Lafayette FPD" refers to the
	1122	+	17 Lafayette Township Fire Protection District located in Floyd
	1123	+	18 County as it existed prior to its merger with the Greenville FPD.
	1124	+	19 (e) Notwithstanding IC 6-3.6-6, as amended by this act, and
	1125	+	20 IC 6-3.6-9-15, the department of local government finance shall
	1126	+	21 include with its distribution under IC 6-3.6-9-5 for Floyd County
	1127	+	22 in 2025 and for the calculations of any potential supplemental
	1128	+	23 distribution under IC 6-3.6-9-15 for 2026 the following
	1129	+	24 adjustments:
	1130	+	25 (1) An amount equal to the combined distribution that would
	1131	+	26 have been distributed to the Greenville FPD and the Lafayette
	1132	+	27 FPD in 2024, but for their elimination resulting from the
	1133	+	28 merger to establish the district, shall be added to the
	1134	+	29 distribution to the district.
	1135	+	30 (2) The distribution for each applicable civil taxing unit and
	1136	+	31 school corporation in Floyd County, excluding the district,
	1137	+	32 shall be reduced by an amount in accordance with
	1138	+	33 IC 6-3.6-9-6 that equals the proportionate share of the
	1139	+	34 amount of local income tax received in 2024 under IC 6-3.6-6,
	1140	+	35 before its amendment by this act, of the combined distribution
	1141	+	36 that would have been distributed to the Greenville FPD and
	1142	+	37 the Lafayette FPD in 2024, but for their elimination resulting
	1143	+	38 from the merger to establish the district.
	1144	+	39 (f) Notwithstanding IC 6-1.1-18.5, the department of local
	1145	+	40 government finance shall make a one (1) time temporary
	1146	+	41 adjustment to the maximum levies in accordance with the
	1147	+	42 adjustments described in subsection (e) that may not be included
	1148	+	EH 1121—LS 6566/DI 125 26
	1149	+	1 in the calculation of a maximum levy in a subsequent year of the
	1150	+	2 applicable taxing units.
	1151	+	3 (g) This SECTION expires January 1, 2027.
	1152	+	4 SECTION 22. An emergency is declared for this act.
	1153	+	EH 1121—LS 6566/DI 125 27
	1154	+	COMMITTEE REPORT
	1155	+	Mr. Speaker: Your Committee on Ways and Means, to which was
	1156	+	referred House Bill 1121, has had the same under consideration and
	1157	+	begs leave to report the same back to the House with the
	1158	+	recommendation that said bill be amended as follows:
	1159	+	Page 1, between lines 8 and 9, begin a new paragraph and insert:
	1160	+	"SECTION 2. IC 6-3.6-3-1, AS AMENDED BY P.L.184-2018,
23	1161		SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
24	1162		JULY 1, 2024]: Sec. 1. (a) The following is the adopting body for a
25	1163		county:
26	1164		(1) The local income tax council in a county in which the county
27	1165		income tax council adopted either:
28	1166		(A) a county option income tax under IC 6-3.5-6 (repealed)
29	1167		that was in effect on January 1, 2015; or
30	1168		(B) a county economic development income tax for the county
31	1169		under IC 6-3.5-7 (repealed) that was in effect on January 1,
32	1170		2015.
33	1171		(2) The county fiscal body in any other county.
34	1172		(3) The county fiscal body for purposes of adopting a rate
35	1173		dedicated to paying for a PSAP in the county as permitted by
36		-	HEA 1121 — Concur 2
37	1174		IC 6-3.6-6-2.5.
38	1175		(4) The county fiscal body for purposes of adopting a rate
39	1176		dedicated to paying for acute care hospitals in the county as
40	1177		permitted by IC 6-3.6-6-2.6.
41	1178		(4) (5) The county fiscal body for purposes of adopting a rate
42	1179		dedicated to paying for correctional facilities and rehabilitation
43	1180		facilities in the county as permitted by IC 6-3.6-6-2.7.
44	1181		(b) A local income tax council is established for each county. The
45	1182		membership of each county's local income tax council consists of the
46	1183		fiscal body of the county and the fiscal body of each city or town that
47		-	lies either partially or entirely within that county.
48		-	SECTION 3. IC 6-3.6-3-5, AS AMENDED BY P.L.159-2021,
49		-	SECTION 21, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
50		-	UPON PASSAGE]: Sec. 5. (a) The auditor of a county shall record all
51		-	votes taken on ordinances presented for a vote under this article and
52		-	not more than ten (10) days after the vote, send a certified copy of the
53		-	results to:
54		-	(1) the commissioner of the department of state revenue; and
55		-	(2) the commissioner of the department of local government
56		-	finance;
57		-	in an electronic format approved by the commissioner of the
58		-	department of local government finance.
59		-	(b) Except as provided in subsection (c), this subsection applies only
60		-	to a county that has a local income tax council. The county auditor may
61		-	cease sending certified copies after the county auditor sends a certified
62		-	copy of results showing that members of the local income tax council
63		-	have cast a majority of the votes on the local income tax council for or
64		-	against the proposed ordinance.
65		-	(c) This subsection applies only to a county with a single voting bloc
66		-	that proposes to increase (but not decrease) a tax rate in the county. The
67		-	county auditor may cease sending certified copies of the votes on the
68		-	local income tax council voting as a whole under section 9.5 of this
69		-	chapter after the county auditor sends a certified copy of results
70		-	showing that the individuals who sit on the fiscal bodies of the county,
71		-	cities, and towns that are members of the local income tax council have
72		-	cast a majority of the votes on the local income tax council voting as a
73		-	whole under section 9.5 of this chapter for or against the proposed
74		-	ordinance. This subsection expires May 31, 2024. 2025.
75		-	SECTION 4. IC 6-3.6-3-6, AS AMENDED BY P.L.32-2021,
76		-	SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
77		-	UPON PASSAGE]: Sec. 6. (a) This section applies to a county in
78		-	which the county adopting body is a local income tax council.
79		-	HEA 1121 — Concur 3
80		-	(b) In the case of a city or town that lies within more than one (1)
81		-	county, the county auditor of each county shall base the allocations
82		-	required by subsections (d) and (e) on the population of that part of the
83		-	city or town that lies within the county for which the allocations are
84		-	being made.
85		-	(c) Each local income tax council has a total of one hundred (100)
86		-	votes.
87		-	(d) Each county, city, or town that is a member of a local income tax
88		-	council is allocated a percentage of the total one hundred (100) votes
89		-	that may be cast. The percentage that a city or town is allocated for a
90		-	year equals the same percentage that the population of the city or town
91		-	bears to the population of the county. The percentage that the county
92		-	is allocated for a year equals the same percentage that the population
93		-	of all areas in the county not located in a city or town bears to the
94		-	population of the county.
95		-	(e) This subsection applies only to a county with a single voting
96		-	bloc. Each individual who sits on the fiscal body of a county, city, or
97		-	town that is a member of the local income tax council is allocated for
98		-	a year the number of votes equal to the total number of votes allocated
99		-	to the particular county, city, or town under subsection (d) divided by
100		-	the number of members on the fiscal body of the county, city, or town.
101		-	This subsection expires May 31, 2024. 2025.
102		-	(f) On or before January 1 of each year, the county auditor shall
103		-	certify to each member of the local income tax council the number of
104		-	votes, rounded to the nearest one hundredth (0.01), each member has
105		-	for that year.
106		-	(g) This subsection applies only to a county with a single voting
107		-	bloc. On or before January 1 of each year, in addition to the
108		-	certification to each member of the local income tax council under
109		-	subsection (f), the county auditor shall certify to each individual who
110		-	sits on the fiscal body of each county, city, or town that is a member of
111		-	the local income tax council the number of votes, rounded to the
112		-	nearest one hundredth (0.01), each individual has under subsection (e)
113		-	for that year. This subsection expires May 31, 2024. 2025.
114		-	SECTION 5. IC 6-3.6-3-8, AS AMENDED BY P.L.159-2021,
115		-	SECTION 23, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
116		-	UPON PASSAGE]: Sec. 8. (a) This section applies to a county in
117		-	which the county adopting body is a local income tax council.
118		-	(b) Except as provided in subsection (e), any member of a local
119		-	income tax council may present an ordinance for passage. To do so, the
120		-	member must adopt a resolution to propose the ordinance to the local
121		-	income tax council and distribute a copy of the proposed ordinance to
122		-	HEA 1121 — Concur 4
123		-	the county auditor. The county auditor shall treat any proposed
124		-	ordinance distributed to the auditor under this section as a casting of all
125		-	that member's votes in favor of the proposed ordinance.
126		-	(c) Except as provided in subsection (f), the county auditor shall
127		-	deliver copies of a proposed ordinance the auditor receives to all
128		-	members of the local income tax council within ten (10) days after
129		-	receipt. Subject to subsection (d), once a member receives a proposed
130		-	ordinance from the county auditor, the member shall vote on it within
131		-	thirty (30) days after receipt.
132		-	(d) Except as provided in subsection (h), if, before the elapse of
133		-	thirty (30) days after receipt of a proposed ordinance, the county
134		-	auditor notifies the member that the members of the local income tax
135		-	council have cast a majority of the votes on the local income tax
136		-	council for or against the proposed ordinance the member need not
137		-	vote on the proposed ordinance.
138		-	(e) This subsection applies only to a county with a single voting bloc
139		-	that proposes to increase (but not decrease) a tax rate in the county. The
140		-	fiscal body of any county, city, or town that is a member of a local
141		-	income tax council may adopt a resolution to propose an ordinance to
142		-	increase a tax rate in the county to be voted on by the local income tax
143		-	council as a whole as required under section 9.5 of this chapter and
144		-	distribute a copy of the proposed ordinance to the county auditor. The
145		-	county auditor shall treat the vote tally on the resolution adopted under
146		-	this subsection for each individual who is a member of the fiscal body
147		-	of the county, city, or town as the voting record for that individual
148		-	either for or against the ordinance being proposed for consideration by
149		-	the local income tax council as a whole under section 9.5 of this
150		-	chapter. This subsection expires May 31, 2024. 2025.
151		-	(f) This subsection applies only to a county with a single voting bloc
152		-	that proposes to increase (but not decrease) a tax rate in the county. The
153		-	county auditor shall deliver copies of a proposed ordinance the auditor
154		-	receives under subsection (e) to the fiscal officers of all members of the
155		-	local income tax council (other than the member proposing the
156		-	ordinance under subsection (e)) within ten (10) days after receipt.
157		-	Subject to subsection (h), once a member receives a proposed
158		-	ordinance from the county auditor, the member shall vote on it within
159		-	thirty (30) days after receipt. This subsection expires May 31, 2024.
160		-	2025.
161		-	(g) This subsection applies only to a county with a single voting
162		-	bloc that proposes to increase (but not decrease) a tax rate in the
163		-	county. The fiscal body of each county, city, or town voting on a
164		-	resolution to propose an ordinance under subsection (e), or voting on
165		-	HEA 1121 — Concur 5
166		-	a proposed ordinance being considered by the local income tax council
167		-	as a whole under section 9.5 of this chapter, must take a roll call vote
168		-	on the resolution or the proposed ordinance. If an individual who sits
169		-	on the fiscal body is absent from the meeting in which a vote is taken
170		-	or abstains from voting on the resolution or proposed ordinance, the
171		-	fiscal officer of the county, city, or town shall nevertheless consider
172		-	that individual's vote as a "no" vote against the resolution or the
173		-	proposed ordinance being considered, whichever is applicable, for
174		-	purposes of the vote tally under this section and shall note on the vote
175		-	tally that the individual's "no" vote is due to absence or abstention. The
176		-	fiscal body of each county, city, or town shall certify the roll call vote
177		-	on a resolution or a proposed ordinance, either for or against, to the
178		-	county auditor as set forth under this chapter. This subsection expires
179		-	May 31, 2024. 2025.
180		-	(h) This subsection applies only to a county with a single voting
181		-	bloc that proposes to increase (but not decrease) a tax rate in the
182		-	county. If, before the elapse of thirty (30) days after receipt of a
183		-	proposed ordinance under subsection (e), the county auditor notifies
184		-	the member that the individuals who sit on the fiscal bodies of the
185		-	county, cities, and towns that are members of the local income tax
186		-	council have cast a majority of the votes on the local income tax
187		-	council for or against a proposed ordinance voting as a whole under
188		-	section 9.5 of this chapter, the member need not vote on the proposed
189		-	ordinance under subsection (e). This subsection expires May 31, 2024.
190		-	2025.
191		-	SECTION 6. IC 6-3.6-3-9.5, AS AMENDED BY P.L.159-2021,
192		-	SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
193		-	UPON PASSAGE]: Sec. 9.5. (a) This section applies to a county:
194		-	(1) in which the county adopting body is a local income tax
195		-	council;
196		-	(2) that is a county with a single voting bloc; and
197		-	(3) that proposes to increase a tax rate in the county.
198		-	However, the provisions under section 9 of this chapter shall apply to
199		-	a county described in subdivisions (1) and (2) that proposes to decrease
200		-	a tax rate in the county.
201		-	(b) A local income tax council described in subsection (a) must vote
202		-	as a whole to exercise its authority to increase a tax rate under this
203		-	article.
204		-	(c) A resolution passed by the fiscal body of a county, city, or town
205		-	that is a member of the local income tax council exercises the vote of
206		-	each individual who sits on the fiscal body of the county, city, or town
207		-	on the proposed ordinance, and the individual's vote may not be
208		-	HEA 1121 — Concur 6
209		-	changed during the year.
210		-	(d) This section expires May 31, 2024. 2025.
211		-	SECTION 7. IC 6-3.6-6-2.6 IS ADDED TO THE INDIANA CODE
	1184	+	lies either partially or entirely within that county.".
	1185	+	Page 5, between lines 24 and 25, begin a new paragraph and insert:
	1186	+	"SECTION 7. IC 6-3.6-6-2.4 IS ADDED TO THE INDIANA CODE
	1187	+	AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
	1188	+	1, 2024]: Sec. 2.4. (a) This section applies only to Marion County.
	1189	+	(b) As used in this section, "improvement and services projects"
	1190	+	means the following:
	1191	+	(1) Providing security for public areas, including installing
	1192	+	and maintaining exterior cameras directly linked with the
	1193	+	Indianapolis metropolitan police department central control.
	1194	+	(2) Employing safety ambassadors to:
	1195	+	(A) deter aggressive panhandling and other nuisance
	1196	+	EH 1121—LS 6566/DI 125 28
	1197	+	behavior;
	1198	+	(B) assist with directions and information;
	1199	+	(C) facilitate open communications with police to report
	1200	+	ongoing issues;
	1201	+	(D) provide safety escort services; and
	1202	+	(E) maintain a network of communication throughout the
	1203	+	downtown area by engaging with private and public
	1204	+	security companies.
	1205	+	(3) Cleaning and maintaining sidewalks, including picking up
	1206	+	litter, removing graffiti, and power washing.
	1207	+	(4) Conducting extensive outreach to unsheltered homeless
	1208	+	individuals.
	1209	+	(5) Funding facility operations for a low barrier shelter for
	1210	+	homeless individuals.
	1211	+	(6) Designing, landscaping, beautifying, or maintaining public
	1212	+	areas.
	1213	+	(7) Activating and promoting public events.
	1214	+	(8) Creating innovative approaches to attracting new
	1215	+	businesses.
	1216	+	(9) Supporting business development.
	1217	+	(10) Planning improvement activities.
	1218	+	(c) The adopting body may, before January 1, 2027, adopt an
	1219	+	ordinance to impose a tax rate in the county for improvement and
	1220	+	services projects located within the boundaries of the Mile Square
	1221	+	area of the consolidated city. The tax rate must be in increments of
	1222	+	one-hundredth of one percent (0.01%) and may not exceed two
	1223	+	hundredths of one percent (0.02%).
	1224	+	(d) The revenue generated by a tax rate imposed under this
	1225	+	section must be distributed directly to the county before the
	1226	+	remainder of the expenditure rate revenue is distributed. The
	1227	+	revenue shall be maintained in a separate dedicated county fund.
	1228	+	(e) The adopting body may not adopt an ordinance under this
	1229	+	section after December 31, 2026.
	1230	+	SECTION 8. IC 6-3.6-6-2.6 IS ADDED TO THE INDIANA CODE
212	1231		AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY
213	1232		1, 2024]: Sec. 2.6. (a) As used in this section, "acute care hospital"
214	1233		means an acute care hospital that is:
215	1234		(1) established and operated under IC 16-22-2, IC 16-22-8, or
216	1235		IC 16-23; and
217	1236		(2) licensed under IC 16-21.
218	1237		(b) A county fiscal body may adopt an ordinance to impose a tax
219	1238		rate for acute care hospitals located in the county. The tax rate
	1239	+	EH 1121—LS 6566/DI 125 29
220	1240		must be in increments of one-hundredth of one percent (0.01%)
221	1241		and may not exceed one-tenth of one percent (0.1%).
222	1242		(c) The revenue generated by a tax rate imposed under this
223	1243		section must be distributed directly to the county before the
224	1244		remainder of the expenditure rate revenue is distributed. The
225		-	revenue shall be maintained in a separate dedicated county fund
226		-	and used only for the operating expenses of the acute care hospital
227		-	located in the county.
228		-	SECTION 8. IC 6-3.6-6-2.7, AS AMENDED BY P.L.236-2023,
229		-	SECTION 79, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
230		-	JULY 1, 2023 (RETROACTIVE)]: Sec. 2.7. (a) A county fiscal body
231		-	may adopt an ordinance to impose a tax rate for correctional facilities
232		-	and rehabilitation facilities in the county. The tax rate must be in
233		-	increments of:
234		-	(1) in the case of a county with bonds or lease agreements
235		-	outstanding on July 1, 2023, for which a pledge of tax revenue
236		-	from revenue received under a tax rate imposed under this section
237		-	is made, one-hundredth of one percent (0.01%) and may not
238		-	exceed three-tenths of one percent (0.3%); and
239		-	(2) in the case of a county with no bonds or lease agreements
240		-	outstanding on July 1, 2023, for which a pledge of tax revenue
241		-	from revenue received under a tax rate imposed under this section
242		-	is made, one-hundredth of one percent (0.01%) and may not
243		-	exceed two-tenths of one percent (0.2%).
244		-	Not more than an amount equal to the amount of revenue that is
245		-	attributable to two-tenths of one percent (0.2%) of a tax rate imposed
246		-	under this section may be used for operating expenses for correctional
247		-	facilities and rehabilitation facilities in the county.
248		-	(b) The tax rate imposed under this section may not be in effect for
249		-	more than:
250		-	(1) twenty-two (22) years, in the case of a tax rate imposed in an
251		-	HEA 1121 — Concur 7
252		-	ordinance adopted before January 1, 2019; or
253		-	(2) twenty-five (25) years, in the case of a tax rate imposed in an
254		-	ordinance adopted on or after January 1, 2019.
255		-	(c) The revenue generated by a tax rate imposed under this section
256		-	must be distributed directly to the county before the remainder of the
257		-	expenditure rate revenue is distributed. The revenue shall be
258		-	maintained in a separate dedicated county fund and used by the county
259		-	only for paying for correctional facilities and rehabilitation facilities in
260		-	the county.
261		-	(d) If a county fiscal body imposes a tax rate:
262		-	(1) under subsection (a)(1) or (a)(2) in an increment that does
263		-	not exceed two-tenths of one percent (0.2%), one hundred
264		-	percent (100%) of the revenue collected from the total tax
265		-	rate; or
266		-	(2) under subsection (a)(1) in an increment that exceeds
267		-	two-tenths of one percent (0.2%):
268		-	(A) one hundred percent (100%) of the revenue collected
269		-	from that portion of the total tax rate that does not exceed
270		-	an increment of two-tenths of one percent (0.2%); and
271		-	(B) no revenue collected from that portion of the total tax
272		-	rate that exceeds an increment of two-tenths of one percent
273		-	(0.2%);
274		-	may be used for operating expenses for correctional facilities and
275		-	rehabilitation facilities in the county.
276		-	SECTION 9. IC 6-3.6-6-3, AS AMENDED BY P.L.95-2022,
	1245	+	revenue shall be maintained in a separate dedicated county fund.".
	1246	+	Page 6, between lines 29 and 30, begin a new paragraph and insert:
	1247	+	"SECTION 10. IC 6-3.6-6-3, AS AMENDED BY P.L.95-2022,
277	1248		SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
278	1249		JULY 1, 2024]: Sec. 3. (a) Revenue raised from a tax imposed under
279	1250		this chapter shall be treated as follows:
280	1251		(1) To make the following distributions:
281		-	(A) If an ordinance described in section 2.5 of this chapter is
282		-	in effect in a county, to make a distribution to the county equal
283		-	to the amount of revenue generated by the rate imposed under
284		-	section 2.5 of this chapter.
285		-	(B) If an ordinance described in section 2.6 of this chapter
	1252	+	(A) If an ordinance described in section 2.4 of this chapter
	1253	+	is in effect, to make a distribution to the county equal to
	1254	+	the amount of revenue generated by the rate imposed
	1255	+	under section 2.4 of this chapter.
	1256	+	(A) (B) If an ordinance described in section 2.5 of this chapter
	1257	+	is in effect in a county, to make a distribution to the county
	1258	+	equal to the amount of revenue generated by the rate imposed
	1259	+	under section 2.5 of this chapter.
	1260	+	(C) If an ordinance described in section 2.6 of this chapter
286	1261		is in effect in a county, to make a distribution to the county
287	1262		equal to the amount of revenue generated by the rate
288	1263		imposed under section 2.6 of this chapter.
289		-	(B) (C) If an ordinance described in section 2.7 of this chapter
	1264	+	(B) (D) If an ordinance described in section 2.7 of this chapter
290	1265		is in effect in a county, to make a distribution to the county
291	1266		equal to the amount of revenue generated by the rate imposed
292	1267		under section 2.7 of this chapter.
293		-	(C) (D) If an ordinance described in section 2.8 of this chapter
294		-	HEA 1121 — Concur 8
	1268	+	(C) (E) If an ordinance described in section 2.8 of this chapter
295	1269		is in effect in a county, to make a distribution to the county
296	1270		equal to the amount of revenue generated by the rate imposed
297	1271		under section 2.8 of this chapter.
298	1272		(2) After making the distributions described in subdivision (1), if
299	1273		any, to make distributions to school corporations and civil taxing
300	1274		units in counties that formerly imposed a tax under IC 6-3.5-1.1
301	1275		(repealed). The revenue categorized from the next twenty-five
302	1276		hundredths percent (0.25%) of the rate for a former tax adopted
303	1277		under IC 6-3.5-1.1 (repealed) shall be allocated to school
304	1278		corporations and civil taxing units. The amount of the allocation
305	1279		to a school corporation or civil taxing unit shall be determined
306	1280		using the allocation amounts for civil taxing units and school
307	1281		corporations in the county.
	1282	+	EH 1121—LS 6566/DI 125 30
308	1283		(3) After making the distributions described in subdivisions (1)
309	1284		and (2), the remaining revenue shall be treated as additional
310	1285		revenue (referred to as "additional revenue" in this chapter).
311	1286		Additional revenue may not be considered by the department of
312	1287		local government finance in determining:
313	1288		(A) any taxing unit's maximum permissible property tax levy
314	1289		limit under IC 6-1.1-18.5; or
315	1290		(B) the approved property tax rate for any fund.
316	1291		(b) In the case of a civil taxing unit that has pledged the tax from
317	1292		additional revenue for the payment of bonds, leases, or other
318	1293		obligations as reported by the civil taxing unit under IC 5-1-18, the
319	1294		adopting body may not, under section 4 of this chapter, reduce the
320	1295		proportional allocation of the additional revenue that was allocated in
321	1296		the preceding year if the reduction for that year would result in an
322	1297		amount less than the amount necessary for the payment of bonds,
323	1298		leases, or other obligations payable or required to be deposited in a
324	1299		sinking fund or other reserve in that year for the bonds, leases, or other
325	1300		obligations for which the tax from additional revenue has been pledged.
326	1301		To inform an adopting body with regard to allocations that affect the
327	1302		payment of bonds, leases, or other obligations, a taxing unit may
328	1303		provide the adopting body with information regarding any outstanding
329	1304		bonds, leases, or other obligations that are secured by additional
330	1305		revenue. The information must be provided before the date of the
331	1306		public hearing at which the adopting body may change the allocation
332	1307		of additional revenue under section 4 of this chapter.
333		-	SECTION 10. IC 6-3.6-6-21.3 IS ADDED TO THE INDIANA
	1308	+	SECTION 11. IC 6-3.6-6-21.3 IS ADDED TO THE INDIANA
334	1309		CODE AS A NEW SECTION TO READ AS FOLLOWS
335	1310		[EFFECTIVE JULY 1, 2024]: Sec. 21.3. (a) This section:
336	1311		(1) does not apply to:
337		-	HEA 1121 — Concur 9
338	1312		(A) distributions made under this chapter to a civil taxing
339	1313		unit for fire protection services within a fire protection
340	1314		territory established under IC 36-8-19; or
341	1315		(B) distributions of revenue under section 9 of this chapter;
342	1316		and
343	1317		(2) applies only to the following:
344	1318		(A) Any allocation or distribution of revenue under section
345	1319		3(a)(2) of this chapter that is made on the basis of property
346	1320		tax levies in counties that formerly imposed a tax under
347	1321		IC 6-3.5-1.1 (before its repeal on January 1, 2017).
348	1322		(B) Any allocation or distribution of revenue under section
349	1323		3(a)(3) of this chapter that is made on the basis of property
350	1324		tax levies in counties that formerly imposed a tax under
	1325	+	EH 1121—LS 6566/DI 125 31
351	1326		IC 6-3.5-6 (before its repeal on January 1, 2017).
352	1327		(b) Subject to subsection (a), if two (2) or more:
353	1328		(1) school corporations; or
354	1329		(2) civil taxing units;
355	1330		of an adopting county merge or consolidate to form a single school
356	1331		corporation or civil taxing unit, the school corporation or civil
357	1332		taxing unit that is in existence on January 1 of the current year is
358	1333		entitled to the combined pro rata distribution of the revenue under
359	1334		section 3(a)(2) or 3(a)(3) of this chapter (as appropriate) allocated
360	1335		to each applicable school corporation or civil taxing unit in
361	1336		existence on January 1 of the immediately preceding calendar year
362	1337		prior to the merger or consolidation.
363	1338		(c) The department of local government finance shall make
364	1339		adjustments to civil taxing units in accordance with
365	1340		IC 6-1.1-18.5-7.
366		-	SECTION 11. IC 6-3.6-7-17, AS AMENDED BY P.L.38-2021,
367		-	SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
368		-	JULY 1, 2024]: Sec. 17. (a) This section applies only to Perry County.
369		-	(b) Perry County possesses unique governmental and economic
370		-	development challenges due to:
371		-	(1) underemployment in relation to similarly situated counties and
372		-	the loss of a major manufacturing business; and
373		-	(2) overcrowding of the county jail, the costs associated with
374		-	housing the county's inmates outside the county, and the potential
375		-	unavailability of additional housing for inmates outside the
376		-	county.
377		-	The use of a tax under this section is necessary for the county to
378		-	provide adequate jail capacity in the county and to maintain low
379		-	property tax rates essential to economic development. The use of a tax
380		-	HEA 1121 — Concur 10
381		-	under this section for the purposes described in this section promotes
382		-	these purposes.
383		-	(c) The county fiscal body may impose a tax on the adjusted gross
384		-	income of local taxpayers at a tax rate that does not exceed the lesser
385		-	of the following:
386		-	(1) Five-tenths percent (0.5%).
387		-	(2) The rate necessary to carry out the purposes described in this
388		-	section.
389		-	(d) Revenue from a tax imposed under this section may be used only
390		-	for the following purposes:
391		-	(1) To finance, construct, acquire, improve, renovate, remodel, or
392		-	equip the county jail and related buildings and parking facilities,
393		-	including costs related to the demolition of existing buildings, the
394		-	acquisition of land, and any other reasonably related costs.
395		-	(2) To repay bonds issued or leases entered into for constructing,
396		-	acquiring, improving, renovating, remodeling, and equipping the
397		-	county jail and related buildings and parking facilities, including
398		-	costs related to the demolition of existing buildings, the
399		-	acquisition of land, and any other reasonably related costs.
400		-	(e) The tax imposed under this section may be imposed only until
401		-	the last of the following dates:
402		-	(1) The date on which the purposes described in subsection (d)(1)
403		-	are completed.
404		-	(2) The date on which the last of any bonds issued (including any
405		-	refunding bonds) or leases described in subsection (d)(2) are fully
406		-	paid.
407		-	The term of the bonds issued (including any refunding bonds) or a
408		-	lease entered into under subsection (d)(2) may not exceed twenty-five
409		-	(25) years.
410		-	(f) Funds accumulated from a tax under this section after:
411		-	(1) the redemption of the bonds issued; or
412		-	(2) the final payment of lease rentals due under a lease entered
413		-	into under this section;
414		-	shall be transferred to the county jail operations fund to be used for
415		-	financing the maintenance and operations of the Perry County
416		-	detention center. a county capital project fund to be used to finance
417		-	capital projects within Perry County.
418		-	SECTION 12. IC 6-3.6-7-28 IS ADDED TO THE INDIANA CODE
419		-	AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
420		-	UPON PASSAGE]: Sec. 28. (a) This section applies to Grant County
421		-	and only if the county council repeals provisions of its local income
422		-	tax ordinance providing that under IC 6-3.6-10-2(7) one-hundredth
423		-	HEA 1121 — Concur 11
424		-	of one percent (0.01%) of the county's special purpose rate revenue
425		-	is used to fund the Grant County Economic Growth Council, Inc.
426		-	(b) The county council may, by ordinance, determine that
427		-	additional local income tax revenue is needed in the county to do
428		-	the following:
429		-	(1) Finance, construct, acquire, improve, renovate, and equip
430		-	the county jail, including costs related to the demolition of
431		-	existing buildings, the acquisition of land, and any other
432		-	reasonably related costs.
433		-	(2) Repay bonds issued or leases entered into for the purposes
434		-	described in subdivision (1).
435		-	(c) If the county council makes the determination set forth in
436		-	subsection (b), the county council may impose a tax on the adjusted
437		-	gross income of local taxpayers at a tax rate that does not exceed
438		-	the lesser of the following:
439		-	(1) Five-tenths percent (0.5%).
440		-	(2) The rate necessary to carry out the purposes described in
441		-	this section.
442		-	The tax rate may not be greater than the rate necessary to pay for
443		-	the purposes described in subsection (b).
444		-	(d) The tax rate used to pay for the purposes described in
445		-	subsection (b)(1) and (b)(2) may be imposed only until the latest of
446		-	the following dates:
447		-	(1) The date on which the financing, construction, acquisition,
448		-	improvement, renovation, and equipping of the facilities as
449		-	described in subsection (b) are completed.
450		-	(2) The date on which the last of any bonds issued (including
451		-	refunding bonds) or leases entered into to finance the
452		-	construction, acquisition, improvement, renovation, and
453		-	equipping of the facilities described in subsection (b) are fully
454		-	paid.
455		-	(3) The date on which an ordinance adopted under subsection
456		-	(c) is rescinded.
457		-	(e) The tax rate under this section may be imposed beginning in
458		-	the year following the year the ordinance is adopted and until the
459		-	date on which the ordinance adopted under this section is
460		-	rescinded.
461		-	(f) The term of a bond issued (including any refunding bond) or
462		-	a lease entered into under subsection (b) may not exceed
463		-	twenty-five (25) years.
464		-	(g) The county treasurer shall establish a county jail revenue
465		-	fund to be used only for the purposes described in this section.
466		-	HEA 1121 — Concur 12
467		-	Local income tax revenues derived from the tax rate imposed
468		-	under this section shall be deposited in the county jail revenue
469		-	fund.
470		-	(h) Local income tax revenues derived from the tax rate
471		-	imposed under this section:
472		-	(1) may be used only for the purposes described in this
473		-	section;
474		-	(2) may not be considered by the department of local
475		-	government finance in determining the county's maximum
476		-	permissible property tax levy limit under IC 6-1.1-18.5; and
477		-	(3) may be pledged to the repayment of bonds issued or leases
478		-	entered into for the purposes described in subsection (b).
479		-	(i) Grant County possesses unique governmental challenges and
480		-	opportunities due to deficiencies in the current county jail. The use
481		-	of local income tax revenues as provided in this section is necessary
482		-	for the county to provide adequate jail capacity in the county and
483		-	to maintain low property tax rates essential to economic
484		-	development. The use of local income tax revenues as provided in
485		-	this section to pay any bonds issued or leases entered into to
486		-	finance the construction, acquisition, improvement, renovation,
487		-	and equipping of the facilities described in subsection (b), rather
488		-	than the use of property taxes, promotes those purposes.
489		-	(j) Money accumulated from the local income tax rate imposed
490		-	under this section after the termination of the tax under this
491		-	section shall be transferred to the county rainy day fund under
492		-	IC 36-1-8-5.1.
493		-	SECTION 13. IC 6-3.6-9-10, AS AMENDED BY P.L.184-2018,
	1341	+	SECTION 12. IC 6-3.6-9-10, AS AMENDED BY P.L.184-2018,
494	1342		SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
495	1343		JULY 1, 2024]: Sec. 10. The budget agency shall also certify
496	1344		information concerning the part of the certified distribution that is
497	1345		attributable to each of the following:
498	1346		(1) The tax rate imposed under IC 6-3.6-5.
499	1347		(2) The tax rate imposed under IC 6-3.6-6, separately stating:
500	1348		(A) the part of the distribution attributable to a tax rate
	1349	+	imposed under IC 6-3.6-6-2.4;
	1350	+	(A) (B) the part of the distribution attributable to a tax rate
501	1351		imposed under IC 6-3.6-6-2.5; and
502		-	(B) the part of the distribution attributable to a tax rate
	1352	+	(C) the part of the distribution attributable to a tax rate
503	1353		imposed under IC 6-3.6-6-2.6; and
504		-	(B) (C) the part of the distribution attributable to a tax rate
	1354	+	(B) (D) the part of the distribution attributable to a tax rate
505	1355		imposed under IC 6-3.6-6-2.7.
506	1356		(3) Each tax rate imposed under IC 6-3.6-7.
507	1357		(4) In the case of Marion County, the local income taxes paid by
508	1358		local taxpayers described in IC 6-3.6-2-13(3).
509		-	HEA 1121 — Concur 13
510	1359		The amount certified shall be adjusted to reflect any adjustment in the
511	1360		certified distribution under this chapter.
512		-	SECTION 14. IC 6-5.5-8-2, AS AMENDED BY THE TECHNICAL
	1361	+	SECTION 13. IC 6-5.5-8-2, AS AMENDED BY THE TECHNICAL
513	1362		CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
514	1363		AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1,
515	1364		2025]: Sec. 2. (a) On or before December 1 and June 1 of each year the
516	1365		auditor of state comptroller shall transfer from the financial
517	1366		institutions tax fund to each county auditor for distribution to the taxing
518	1367		units (as defined in IC 6-1.1-1-21) in the county, an amount equal to
	1368	+	EH 1121—LS 6566/DI 125 32
519	1369		fifty percent (50%) of the sum of the distributions under this section for
520	1370		all the taxing units of the county for the state fiscal year. The amount
521	1371		of a taxing unit's distribution for the state fiscal year is equal to the
522	1372		result of:
523	1373		(1) an amount equal to forty percent (40%) of the total financial
524	1374		institutions tax revenue collected during the preceding state fiscal
525	1375		year; multiplied by
526	1376		(2) a fraction equal to:
527	1377		(A) the amount of the guaranteed distributions received by the
528	1378		taxing unit under this chapter during calendar year 2012
529	1379		(based on the best information available to the department);
530	1380		divided by
531	1381		(B) the total amount of all guaranteed distributions received by
532	1382		all taxing units under this chapter during calendar year 2012
533	1383		(based on the best information available to the department).
534	1384		(b) The county auditor shall distribute the distributions received
535	1385		under subsection (a) to the taxing units in the county at the same time
536	1386		that the county auditor makes the semiannual distribution of real
537	1387		property taxes to the taxing units.
538	1388		(c) The distributions received under subsection (a) may be used for
539	1389		any legal purpose.
540	1390		(d) This subsection applies to a taxing unit that did not receive
541	1391		a guaranteed distribution under this chapter during calendar year
542	1392		2012 because the taxing unit was subsequently established as a
543	1393		result of a merger or consolidation of two (2) or more taxing units
544	1394		that received a guaranteed distribution under this chapter during
545	1395		calendar year 2012. The amount of the guaranteed distribution
546	1396		used in the numerator of the fraction described in subsection (a)(2)
547	1397		equals the combined guaranteed distributions received during
548	1398		calendar year 2012 by each taxing unit that was subsequently
549	1399		merged or consolidated into the current taxing unit.
550		-	SECTION 15. IC 6-6-5-10, AS AMENDED BY THE TECHNICAL
	1400	+	SECTION 14. IC 6-6-5-10, AS AMENDED BY THE TECHNICAL
551	1401		CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
552		-	HEA 1121 — Concur 14
553	1402		AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
554	1403		Sec. 10. (a) The bureau shall establish procedures necessary for the
555	1404		collection of the tax imposed by this chapter and for the proper
556	1405		accounting for the same. The necessary forms and records shall be
557	1406		subject to approval by the state board of accounts.
558	1407		(b) The county treasurer, upon receiving the excise tax collections,
559	1408		shall receipt such collections into a separate account for settlement
560	1409		thereof at the same time as property taxes are accounted for and settled
561	1410		in June and December of each year, with the right and duty of the
	1411	+	EH 1121—LS 6566/DI 125 33
562	1412		treasurer and auditor to make advances prior to the time of final
563	1413		settlement of such property taxes in the same manner as provided in
564	1414		IC 5-13-6-3.
565	1415		(c) As used in this subsection, "taxing district" has the meaning set
566	1416		forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in
567	1417		IC 6-1.1-1-21, and "tuition support levy" refers to a school
568	1418		corporation's tuition support property tax levy under IC 20-45-3-11
569	1419		(repealed) for the school corporation's general fund. The county auditor
570	1420		shall determine the total amount of excise taxes collected for each
571	1421		taxing district in the county and the amount so collected (and the
572	1422		distributions received under section 9.5 of this chapter) shall be
573	1423		apportioned and distributed among the respective funds of the taxing
574	1424		units in the same manner and at the same time as property taxes are
575	1425		apportioned and distributed (subject to adjustment as provided in
576	1426		IC 36-8-19-7.5). In the event a taxing unit merges or consolidates
577	1427		with one (1) or more taxing units in the county, the county auditor
578	1428		shall include adjustments to the current taxing unit's
579	1429		apportionment and distributions, if necessary, so that the
580	1430		apportionment and distributions accurately reflect the merger or
581	1431		consolidation of the taxing units. However, for purposes of
582	1432		determining distributions under this section for 2009 and each year
583	1433		thereafter, a state welfare and tuition support allocation shall be
584	1434		deducted from the total amount available for apportionment and
585	1435		distribution to taxing units under this section before any apportionment
586	1436		and distribution is made. The county auditor shall remit the state
587	1437		welfare and tuition support allocation to the treasurer of state for
588	1438		deposit, as directed by the budget agency. The amount of the state
589	1439		welfare and tuition support allocation for a county for a particular year
590	1440		is equal to the result determined under STEP FOUR of the following
591	1441		formula:
592	1442		STEP ONE: Determine the result of the following:
593	1443		(A) Separately for 1997, 1998, and 1999 for each taxing
594	1444		district in the county, determine the result of:
595		-	HEA 1121 — Concur 15
596	1445		(i) the amount appropriated in the year by the county from
597	1446		the county's county welfare fund and county welfare
598	1447		administration fund; divided by
599	1448		(ii) the total amounts appropriated by all taxing units in the
600	1449		county for the same year.
601	1450		(B) Determine the sum of the clause (A) amounts.
602	1451		(C) Divide the clause (B) amount by three (3).
603	1452		(D) Determine the result of:
604	1453		(i) the amount of excise taxes allocated to the taxing district
	1454	+	EH 1121—LS 6566/DI 125 34
605	1455		that would otherwise be available for distribution to taxing
606	1456		units in the taxing district; multiplied by
607	1457		(ii) the clause (C) amount.
608	1458		STEP TWO: Determine the result of the following:
609	1459		(A) Separately for 2006, 2007, and 2008 for each taxing
610	1460		district in the county, determine the result of:
611	1461		(i) the tax rate imposed in the taxing district for the county's
612	1462		county medical assistance to wards fund, family and
613	1463		children's fund, children's psychiatric residential treatment
614	1464		services fund, county hospital care for the indigent fund,
615	1465		children with special health care needs county fund, plus, in
616	1466		the case of Marion County, the tax rate imposed by the
617	1467		health and hospital corporation that was necessary to raise
618	1468		thirty-five million dollars ($35,000,000) from all taxing
619	1469		districts in the county; divided by
620	1470		(ii) the aggregate tax rate imposed in the taxing district for
621	1471		the same year.
622	1472		(B) Determine the sum of the clause (A) amounts.
623	1473		(C) Divide the clause (B) amount by three (3).
624	1474		(D) Determine the result of:
625	1475		(i) the amount of excise taxes allocated to the taxing district
626	1476		that would otherwise be available for distribution to taxing
627	1477		units in the taxing district after subtracting the STEP ONE
628	1478		(D) amount for the same taxing district; multiplied by
629	1479		(ii) the clause (C) amount.
630	1480		(E) Determine the sum of the clause (D) amounts for all taxing
631	1481		districts in the county.
632	1482		STEP THREE: Determine the result of the following:
633	1483		(A) Separately for 2006, 2007, and 2008 for each taxing
634	1484		district in the county, determine the result of:
635	1485		(i) the tuition support levy tax rate imposed in the taxing
636	1486		district plus the tax rate imposed by the school corporation
637	1487		for the school corporation's special education preschool fund
638		-	HEA 1121 — Concur 16
639	1488		in the district; divided by
640	1489		(ii) the aggregate tax rate imposed in the taxing district for
641	1490		the same year.
642	1491		(B) Determine the sum of the clause (A) amounts.
643	1492		(C) Divide the clause (B) amount by three (3).
644	1493		(D) Determine the result of:
645	1494		(i) the amount of excise taxes allocated to the taxing district
646	1495		that would otherwise be available for distribution to taxing
647	1496		units in the taxing district after subtracting the STEP ONE
	1497	+	EH 1121—LS 6566/DI 125 35
648	1498		(D) amount for the same taxing district; multiplied by
649	1499		(ii) the clause (C) amount.
650	1500		(E) Determine the sum of the clause (D) amounts for all taxing
651	1501		districts in the county.
652	1502		STEP FOUR: Determine the sum of the STEP ONE, STEP TWO,
653	1503		and STEP THREE amounts for the county.
654	1504		If the boundaries of a taxing district change after the years for which a
655	1505		ratio is calculated under STEP ONE, STEP TWO, or STEP THREE,
656	1506		the auditor of state comptroller shall establish a ratio for the new
657	1507		taxing district that reflects the tax rates imposed in the predecessor
658	1508		taxing districts. If a new taxing district is established after the years for
659	1509		which a ratio is calculated under STEP ONE, STEP TWO, or STEP
660	1510		THREE, the auditor of state comptroller shall establish a ratio for the
661	1511		new taxing district and adjust the ratio for other taxing districts in the
662	1512		county.
663	1513		(d) Such determination shall be made from copies of vehicle
664	1514		registration forms furnished by the bureau of motor vehicles. Prior to
665	1515		such determination, the county assessor of each county shall, from
666	1516		copies of registration forms, cause information pertaining to legal
667	1517		residence of persons owning taxable vehicles to be verified from the
668	1518		assessor's records, to the extent such verification can be so made. The
669	1519		assessor shall further identify and verify from the assessor's records the
670	1520		several taxing units within which such persons reside.
671	1521		(e) Such verifications shall be done by not later than thirty (30) days
672	1522		after receipt of vehicle registration forms by the county assessor, and
673	1523		the assessor shall certify such information to the county auditor for the
674	1524		auditor's use as soon as it is checked and completed.
675		-	SECTION 16. IC 6-6-5.5-19, AS AMENDED BY THE
	1525	+	SECTION 15. IC 6-6-5.5-19, AS AMENDED BY THE
676	1526		TECHNICAL CORRECTIONS BILL OF THE 2024 GENERAL
677	1527		ASSEMBLY, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
678	1528		JULY 1, 2024]: Sec. 19. (a) As used in this section, "assessed value"
679	1529		means an amount equal to the true tax value of commercial vehicles
680	1530		that:
681		-	HEA 1121 — Concur 17
682	1531		(1) are subject to the commercial vehicle excise tax under this
683	1532		chapter; and
684	1533		(2) would have been subject to assessment as personal property
685	1534		on March 1, 2000, under the law in effect before January 1, 2000.
686	1535		(b) For calendar year 2001, a taxing unit's base revenue shall be
687	1536		determined as provided in subsection (f). For calendar years that begin
688	1537		after December 31, 2001, and before January 1, 2009, a taxing unit's
689	1538		base revenue shall be determined by multiplying the previous year's
690	1539		base revenue by one hundred five percent (105%). For calendar years
	1540	+	EH 1121—LS 6566/DI 125 36
691	1541		that begin after December 31, 2008, a taxing unit's base revenue is
692	1542		equal to:
693	1543		(1) the amount of commercial vehicle excise tax collected during
694	1544		the previous state fiscal year; multiplied by
695	1545		(2) the taxing unit's percentage as determined in subsection (f) for
696	1546		calendar year 2001.
697	1547		(c) The amount of commercial vehicle excise tax distributed to the
698	1548		taxing units of Indiana from the commercial vehicle excise tax fund
699	1549		shall be determined in the manner provided in this section.
700	1550		(d) On or before July 1, 2000, each county assessor shall certify to
701	1551		the county auditor the assessed value of commercial vehicles in every
702	1552		taxing district.
703	1553		(e) On or before August 1, 2000, the county auditor shall certify the
704	1554		following to the department of local government finance:
705	1555		(1) The total assessed value of commercial vehicles in the county.
706	1556		(2) The total assessed value of commercial vehicles in each taxing
707	1557		district of the county.
708	1558		(f) The department of local government finance shall determine
709	1559		each taxing unit's base revenue by applying the current tax rate for each
710	1560		taxing district to the certified assessed value from each taxing district.
711	1561		The department of local government finance shall also determine the
712	1562		following:
713	1563		(1) The total amount of base revenue to be distributed from the
714	1564		commercial vehicle excise tax fund in 2001 to all taxing units in
715	1565		Indiana.
716	1566		(2) The total amount of base revenue to be distributed from the
717	1567		commercial vehicle excise tax fund in 2001 to all taxing units in
718	1568		each county.
719	1569		(3) Each county's total distribution percentage. A county's total
720	1570		distribution percentage shall be determined by dividing the total
721	1571		amount of base revenue to be distributed in 2001 to all taxing
722	1572		units in the county by the total base revenue to be distributed
723	1573		statewide.
724		-	HEA 1121 — Concur 18
725	1574		(4) Each taxing unit's distribution percentage. A taxing unit's
726	1575		distribution percentage shall be determined by dividing each
727	1576		taxing unit's base revenue by the total amount of base revenue to
728	1577		be distributed in 2001 to all taxing units in the county. However,
729	1578		in the event a taxing unit subsequently merges or consolidates
730	1579		with another taxing unit in the county, the amount of the base
731	1580		revenue used to calculate the distribution percentage of the
732	1581		taxing unit resulting from the consolidation or merger under
733	1582		this subdivision is the combined base revenue distributed in
	1583	+	EH 1121—LS 6566/DI 125 37
734	1584		2001 to each taxing unit that was subsequently merged or
735	1585		consolidated to establish the currently existing taxing unit.
736	1586		(g) The department of local government finance shall certify each
737	1587		taxing unit's base revenue and distribution percentage for calendar year
738	1588		2001 to the auditor of state on or before September 1, 2000.
739	1589		(h) The auditor of state comptroller shall keep permanent records
740	1590		of each taxing unit's base revenue and distribution percentage for
741	1591		calendar year 2001 for purposes of determining the amount of money
742	1592		each taxing unit in Indiana is entitled to receive in calendar years that
743	1593		begin after December 31, 2001.
744		-	SECTION 17. IC 6-9-53-3, AS ADDED BY P.L.290-2019,
745		-	SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
746		-	UPON PASSAGE]: Sec. 3. (a) The fiscal body of the county may levy
747		-	a tax on every person engaged in the business of renting or furnishing,
748		-	for periods of less than thirty (30) days, any room or rooms, lodgings,
749		-	or accommodations in any:
750		-	(1) hotel;
751		-	(2) motel;
752		-	(3) boat motel;
753		-	(4) inn;
754		-	(5) college or university memorial union;
755		-	(6) college or university residence hall or dormitory; or
756		-	(7) tourist cabin;
757		-	located in the county.
758		-	(b) The tax does not apply to gross income received in a transaction
759		-	in which:
760		-	(1) a student rents lodgings in a college or university residence
761		-	hall while that student participates in a course of study for which
762		-	the student receives college credit from a college or university
763		-	located in the county; or
764		-	(2) a person rents a room, lodging, or accommodations for a
765		-	period of thirty (30) days or more.
766		-	(c) Subject to subsection (d), the tax may not exceed the rate of six
767		-	HEA 1121 — Concur 19
768		-	eight percent (6%) (8%) on the gross retail income derived from
769		-	lodging income only and is in addition to the state gross retail tax
770		-	imposed under IC 6-2.5. However, if the county fiscal body increases
771		-	the tax rate to more than six percent (6%), the portion of the tax
772		-	rate that exceeds six percent (6%) shall expire on December 31,
773		-	2045.
774		-	(d) Notwithstanding subsection (c), the tax rate imposed by the
775		-	fiscal body of Knox County under this chapter may not exceed five
776		-	percent (5%), or, if the county fiscal body increases the tax rate to
777		-	more than six percent (6%) under subsection (c), may not exceed
778		-	seven percent (7%), if either of the following apply:
779		-	(1) The Grouseland Foundation, Inc., is dissolved.
780		-	(2) Tours of the territorial mansion and presidential site of
781		-	William Henry Harrison are no longer provided.
782		-	(e) The tax shall be imposed, paid, and collected in the same manner
783		-	as the state gross retail tax is imposed, paid, and collected under
784		-	IC 6-2.5.
785		-	SECTION 18. IC 6-9-53-5, AS AMENDED BY THE TECHNICAL
786		-	CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
787		-	AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON
788		-	PASSAGE]: Sec. 5. The amounts received from the tax imposed under
789		-	this chapter shall be paid monthly by the treasurer of state upon
790		-	warrants issued by the auditor of state comptroller as follows:
791		-	(1) If the tax rate imposed under section 3 of this chapter is:
792		-	(A) five percent (5%) or less; or
793		-	(B) during the period that an increase under section 3(c) of
794		-	this chapter is in effect, seven percent (7%) or less;
795		-	all amounts received from the tax shall be paid to the county
796		-	treasurer.
797		-	(2) If the tax rate imposed under section 3 of this chapter is more
798		-	than five percent (5%), or, during the period that an increase
799		-	under section 3(c) of this chapter is in effect, more than seven
800		-	percent (7%), amounts received from the tax shall be allocated
801		-	and paid as follows:
802		-	(A) The amount received from the tax as a result of a five
803		-	percent (5%) rate, or, during the period that an increase
804		-	under section 3(c) of this chapter is in effect, as a result of
805		-	a seven percent (7%) rate, shall be allocated and paid to the
806		-	county treasurer.
807		-	(B) The amount received from the tax that exceeds the amount
808		-	under clause (A) shall be allocated and paid to the Grouseland
809		-	Foundation, Inc.
810		-	HEA 1121 — Concur 20
811		-	SECTION 19. IC 6-9-58 IS ADDED TO THE INDIANA CODE AS
	1594	+	SECTION 16. IC 6-9-58 IS ADDED TO THE INDIANA CODE AS
812	1595		A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
813	1596		1, 2024]:
814	1597		Chapter 58. Hammond Food and Beverage Tax
815	1598		Sec. 1. This chapter applies to the city of Hammond.
816	1599		Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
817	1600		chapter.
818	1601		Sec. 3. (a) The fiscal body of the city may adopt an ordinance to
819	1602		impose an excise tax, known as the city food and beverage tax, on
820	1603		transactions described in section 4 of this chapter. The fiscal body
821	1604		of the city may adopt an ordinance under this subsection only after
822	1605		the fiscal body has previously held at least one (1) separate public
823	1606		hearing in which a discussion of the proposed ordinance to impose
824	1607		the city food and beverage tax is the only substantive issue on the
825	1608		agenda for the public hearing.
826	1609		(b) If the city fiscal body adopts an ordinance under subsection
827	1610		(a), the city fiscal body shall immediately send a certified copy of
828	1611		the ordinance to the department of state revenue.
829	1612		(c) If the city fiscal body adopts an ordinance under subsection
830	1613		(a), the city food and beverage tax applies to transactions that
831	1614		occur after the later of the following:
832	1615		(1) The day specified in the ordinance.
833	1616		(2) The last day of the month that succeeds the month in
834	1617		which the ordinance is adopted.
835	1618		Sec. 4. (a) Except as provided in subsection (c), a tax imposed
836	1619		under section 3 of this chapter applies to a transaction in which
837	1620		food or beverage is furnished, prepared, or served:
838	1621		(1) for consumption at a location or on equipment provided by
839	1622		a retail merchant;
840	1623		(2) in the city; and
841	1624		(3) by a retail merchant for consideration.
842	1625		(b) Transactions described in subsection (a)(1) include
	1626	+	EH 1121—LS 6566/DI 125 38
843	1627		transactions in which food or beverage is:
844	1628		(1) served by a retail merchant off the merchant's premises;
845	1629		(2) sold in a heated state or heated by a retail merchant;
846	1630		(3) made of two (2) or more food ingredients, mixed or
847	1631		combined by a retail merchant for sale as a single item (other
848	1632		than food that is only cut, repackaged, or pasteurized by the
849	1633		seller, and eggs, fish, meat, poultry, and foods containing these
850	1634		raw animal foods requiring cooking by the consumer as
851	1635		recommended by the federal Food and Drug Administration
852	1636		in chapter 3, subpart 3-401.11 of its Food Code so as to
853		-	HEA 1121 — Concur 21
854	1637		prevent food borne illnesses); or
855	1638		(4) sold with eating utensils provided by a retail merchant,
856	1639		including plates, knives, forks, spoons, glasses, cups, napkins,
857	1640		or straws (for purposes of this subdivision, a plate does not
858	1641		include a container or package used to transport food).
859	1642		(c) The city food and beverage tax does not apply to the
860	1643		furnishing, preparing, or serving of a food or beverage in a
861	1644		transaction that is exempt, or to the extent the transaction is
862	1645		exempt, from the state gross retail tax imposed by IC 6-2.5.
863	1646		Sec. 5. The city food and beverage tax rate:
864	1647		(1) must be imposed in an increment of twenty-five
865	1648		hundredths percent (0.25%); and
866	1649		(2) may not exceed one percent (1%);
867	1650		of the gross retail income received by the merchant from the food
868	1651		or beverage transaction described in section 4 of this chapter. For
869	1652		purposes of this chapter, the gross retail income received by the
870	1653		retail merchant from a transaction does not include the amount of
871	1654		tax imposed on the transaction under IC 6-2.5.
872	1655		Sec. 6. A tax imposed under this chapter is imposed, paid, and
873	1656		collected in the same manner that the state gross retail tax is
874	1657		imposed, paid, and collected under IC 6-2.5. However, the return
875	1658		to be filed with the payment of the tax imposed under this chapter
876	1659		may be made on a separate return or may be combined with the
877	1660		return filed for the payment of the state gross retail tax, as
878	1661		prescribed by the department of state revenue.
879	1662		Sec. 7. The amounts received from the tax imposed under this
880	1663		chapter shall be paid monthly by the treasurer of state to the city
881	1664		fiscal officer upon warrants issued by the state comptroller.
882	1665		Sec. 8. (a) If a tax is imposed under section 3 of this chapter by
883	1666		the city, the city fiscal officer shall establish a food and beverage
884	1667		tax receipts fund.
885	1668		(b) The city fiscal officer shall deposit in the fund all amounts
	1669	+	EH 1121—LS 6566/DI 125 39
886	1670		received under this chapter.
887	1671		(c) Money earned from the investment of money in the fund
888	1672		becomes a part of the fund.
889	1673		Sec. 9. Money in the food and beverage tax receipts fund must
890	1674		be used by the city only for the following purposes:
891	1675		(1) Development related to the northern Indiana commuter
892	1676		transportation district's construction of the West Lake
893	1677		Corridor Commuter Rail Project.
894	1678		(2) Development in the city's downtown area, including the
895	1679		purchase of land for development in the city's downtown area.
896		-	HEA 1121 — Concur 22
897	1680		(3) The expansion and improvement of the Hammond
898	1681		Sportsplex and Community Center, including the purchase of
899	1682		land for the expansion and improvement of the Hammond
900	1683		Sportsplex and Community Center.
901	1684		(4) The expansion and improvement of the Pavilion at Wolf
902	1685		Lake Memorial Park, including the purchase of land for the
903	1686		expansion and improvement of the Pavilion at Wolf Lake
904	1687		Memorial Park.
905	1688		(5) The pledge of money under IC 5-1-14-4 for bonds, leases,
906	1689		or other obligations incurred for a purpose described in
907	1690		subdivisions (1) through (4).
908	1691		Revenue derived from the imposition of a tax under this chapter
909	1692		may be treated by the city as additional revenue for the purpose of
910	1693		fixing its budget for the budget year during which the revenues are
911	1694		to be distributed to the city.
912	1695		Sec. 10. With respect to obligations for which a pledge has been
913	1696		made under section 9 of this chapter, the general assembly
914	1697		covenants with the holders of the obligations that this chapter will
915	1698		not be repealed or amended in a manner that will adversely affect
916	1699		the imposition or collection of the tax imposed under this chapter
917	1700		if the payment of any of the obligations is outstanding.
918	1701		Sec. 11. (a) If the city imposes the tax authorized by this chapter,
919	1702		the tax terminates on July 1, 2047.
920	1703		(b) This chapter expires July 1, 2047.
921		-	SECTION 20. IC 6-9-59 IS ADDED TO THE INDIANA CODE AS
	1704	+	SECTION 17. IC 6-9-59 IS ADDED TO THE INDIANA CODE AS
922	1705		A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY
923	1706		1, 2024]:
924	1707		Chapter 59. Cicero Food and Beverage Tax
925	1708		Sec. 1. This chapter applies to the town of Cicero.
926	1709		Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
927	1710		chapter.
928	1711		Sec. 3. (a) The fiscal body of the town may adopt an ordinance
	1712	+	EH 1121—LS 6566/DI 125 40
929	1713		to impose an excise tax, known as the town food and beverage tax,
930	1714		on transactions described in section 4 of this chapter. The fiscal
931	1715		body of the town may adopt an ordinance under this subsection
932	1716		only after the fiscal body has previously held at least one (1)
933	1717		separate public hearing in which a discussion of the proposed
934	1718		ordinance to impose the town food and beverage tax is the only
935	1719		substantive issue on the agenda for the public hearing.
936	1720		(b) If the town fiscal body adopts an ordinance under subsection
937	1721		(a), the town fiscal body shall immediately send a certified copy of
938	1722		the ordinance to the department of state revenue.
939		-	HEA 1121 — Concur 23
940	1723		(c) If the town fiscal body adopts an ordinance under subsection
941	1724		(a), the town food and beverage tax applies to transactions that
942	1725		occur after the later of the following:
943	1726		(1) The day specified in the ordinance.
944	1727		(2) The last day of the month that succeeds the month in
945	1728		which the ordinance is adopted.
946	1729		Sec. 4. (a) Except as provided in subsection (c), a tax imposed
947	1730		under section 3 of this chapter applies to a transaction in which
948	1731		food or beverage is furnished, prepared, or served:
949	1732		(1) for consumption at a location or on equipment provided by
950	1733		a retail merchant;
951	1734		(2) in the town; and
952	1735		(3) by a retail merchant for consideration.
953	1736		(b) Transactions described in subsection (a)(1) include
954	1737		transactions in which food or beverage is:
955	1738		(1) served by a retail merchant off the merchant's premises;
956	1739		(2) sold in a heated state or heated by a retail merchant;
957	1740		(3) made of two (2) or more food ingredients, mixed or
958	1741		combined by a retail merchant for sale as a single item (other
959	1742		than food that is only cut, repackaged, or pasteurized by the
960	1743		seller, and eggs, fish, meat, poultry, and foods containing these
961	1744		raw animal foods requiring cooking by the consumer as
962	1745		recommended by the federal Food and Drug Administration
963	1746		in chapter 3, subpart 3-401.11 of its Food Code so as to
964	1747		prevent food borne illnesses); or
965	1748		(4) sold with eating utensils provided by a retail merchant,
966	1749		including plates, knives, forks, spoons, glasses, cups, napkins,
967	1750		or straws (for purposes of this subdivision, a plate does not
968	1751		include a container or package used to transport food).
969	1752		(c) The town food and beverage tax does not apply to the
970	1753		furnishing, preparing, or serving of a food or beverage in a
971	1754		transaction that is exempt, or to the extent the transaction is
	1755	+	EH 1121—LS 6566/DI 125 41
972	1756		exempt, from the state gross retail tax imposed by IC 6-2.5.
973	1757		Sec. 5. The town food and beverage tax rate:
974	1758		(1) must be imposed in an increment of twenty-five
975	1759		hundredths percent (0.25%); and
976	1760		(2) may not exceed one percent (1%);
977	1761		of the gross retail income received by the merchant from the food
978	1762		or beverage transaction described in section 4 of this chapter. For
979	1763		purposes of this chapter, the gross retail income received by the
980	1764		retail merchant from a transaction does not include the amount of
981	1765		tax imposed on the transaction under IC 6-2.5.
982		-	HEA 1121 — Concur 24
983	1766		Sec. 6. A tax imposed under this chapter is imposed, paid, and
984	1767		collected in the same manner that the state gross retail tax is
985	1768		imposed, paid, and collected under IC 6-2.5. However, the return
986	1769		to be filed with the payment of the tax imposed under this chapter
987	1770		may be made on a separate return or may be combined with the
988	1771		return filed for the payment of the state gross retail tax, as
989	1772		prescribed by the department of state revenue.
990	1773		Sec. 7. The amounts received from the tax imposed under this
991	1774		chapter shall be paid monthly by the treasurer of state to the town
992	1775		fiscal officer upon warrants issued by the state comptroller.
993	1776		Sec. 8. (a) If a tax is imposed under section 3 of this chapter by
994	1777		the town, the town fiscal officer shall establish a food and beverage
995	1778		tax receipts fund.
996	1779		(b) The town fiscal officer shall deposit in the fund all amounts
997	1780		received under this chapter.
998	1781		(c) Money earned from the investment of money in the fund
999	1782		becomes a part of the fund.
1000	1783		Sec. 9. Money in the food and beverage tax receipts fund must
1001	1784		be used by the town only for the following purposes:
1002	1785		(1) To reduce the town's property tax levy for a particular
1003	1786		year at the discretion of the town, but this use does not reduce
1004	1787		the maximum permissible ad valorem property tax levy under
1005	1788		IC 6-1.1-18.5 for the town.
1006	1789		(2) For economic development purposes, including the pledge
1007	1790		of money under IC 5-1-14-4 for bonds, leases, or other
1008	1791		obligations for economic development purposes.
1009	1792		(3) To create new parks and amenities, and to expand and
1010	1793		enhance existing parks and amenities.
1011	1794		(4) To upgrade, expand, and otherwise improve the town's
1012	1795		water, sanitary sewer, and stormwater utilities.
1013	1796		Revenue derived from the imposition of a tax under this chapter
1014	1797		may be treated by the town as additional revenue for the purpose
	1798	+	EH 1121—LS 6566/DI 125 42
1015	1799		of fixing its budget for the budget year during which the revenues
1016	1800		are to be distributed to the town.
1017	1801		Sec. 10. With respect to obligations for which a pledge has been
1018	1802		made under section 9 of this chapter, the general assembly
1019	1803		covenants with the holders of the obligations that this chapter will
1020	1804		not be repealed or amended in a manner that will adversely affect
1021	1805		the imposition or collection of the tax imposed under this chapter
1022	1806		if the payment of any of the obligations is outstanding.
1023	1807		Sec. 11. (a) If the town imposes the tax authorized by this
1024	1808		chapter, the tax terminates on July 1, 2046.
1025		-	HEA 1121 — Concur 25
1026	1809		(b) This chapter expires July 1, 2046.
1027		-	SECTION 21. [EFFECTIVE JULY 1, 2024] (a) The definitions
	1810	+	SECTION 18. [EFFECTIVE JULY 1, 2024] (a) The definitions
1028	1811		used in IC 6-3.6-2 apply throughout this SECTION.
1029	1812		(b) As used in this SECTION, "district" refers to the
1030	1813		Highlander Fire Protection District located in Floyd County
1031	1814		established by an ordinance adopted by the Floyd County
1032	1815		commissioners on December 30, 2022.
1033	1816		(c) As used in this SECTION, "Greenville FPD" refers to the
1034	1817		Greenville Township Fire Protection District located in Floyd
1035	1818		County as it existed prior to its merger with the Lafayette FPD.
1036	1819		(d) As used in this SECTION, "Lafayette FPD" refers to the
1037	1820		Lafayette Township Fire Protection District located in Floyd
1038	1821		County as it existed prior to its merger with the Greenville FPD.
1039	1822		(e) Notwithstanding IC 6-3.6-6, as amended by this act, and
1040	1823		IC 6-3.6-9-15, the department of local government finance shall
1041		-	include with its distribution under IC 6-3.6-9-5 for Floyd ~~County~~
1042		-	in 2025 and for the calculations of any potential ~~supplemental~~
1043		-	distribution under IC 6-3.6-9-15 for 2026 the ~~following~~
1044		-	adjustments:
	1824	+	include with its certified distribution under IC 6-3.6-9-5 for Floyd
	1825	+	County in 2025 and for the calculations of any potential
	1826	+	supplemental distribution under IC 6-3.6-9-15 for 2026 the
	1827	+	following adjustments:
1045	1828		(1) An amount equal to the combined distribution that would
1046	1829		have been distributed to the Greenville FPD and the Lafayette
1047	1830		FPD in 2024, but for their elimination resulting from the
1048	1831		merger to establish the district, shall be added to the
1049	1832		distribution to the district.
1050	1833		(2) The distribution for each applicable civil taxing unit and
1051	1834		school corporation in Floyd County, excluding the district,
1052	1835		shall be reduced by an amount in accordance with
1053	1836		IC 6-3.6-9-6 that equals the proportionate share of the
1054	1837		amount of local income tax received in 2024 under IC 6-3.6-6,
1055	1838		before its amendment by this act, of the combined distribution
1056	1839		that would have been distributed to the Greenville FPD and
1057	1840		the Lafayette FPD in 2024, but for their elimination resulting
	1841	+	EH 1121—LS 6566/DI 125 43
1058	1842		from the merger to establish the district.
1059	1843		(f) Notwithstanding IC 6-1.1-18.5, the department of local
1060	1844		government finance shall make a one (1) time temporary
1061	1845		adjustment to the maximum levies in accordance with the
1062	1846		adjustments described in subsection (e) that may not be included
1063	1847		in the calculation of a maximum levy in a subsequent year of the
1064	1848		applicable taxing units.
1065		-	(g) This SECTION expires January 1, 2027.
1066		-	SECTION 22. An emergency is declared for this act.
1067		-	HEA 1121 — Concur Speaker of the House of Representatives
1068		-	President of the Senate
1069		-	President Pro Tempore
1070		-	Governor of the State of Indiana
1071		-	Date: Time:
1072		-	HEA 1121 — Concur
	1849	+	(g) This SECTION expires January 1, 2027.".
	1850	+	Renumber all SECTIONS consecutively.
	1851	+	and when so amended that said bill do pass.
	1852	+	(Reference is to HB 1121 as introduced.)
	1853	+	THOMPSON
	1854	+	Committee Vote: yeas 19, nays 5.
	1855	+	_____
	1856	+	HOUSE MOTION
	1857	+	Mr. Speaker: I move that House Bill 1121 be amended to read as
	1858	+	follows:
	1859	+	Page 6, line 41, after "boundaries of" insert ", or directly serving
	1860	+	or benefiting,".
	1861	+	Page 6, line 42, delete "city." and insert "city, as provided under
	1862	+	IC 36-7-41.2.".
	1863	+	Page 7, line 6, after "revenue" insert ":
	1864	+	(1)".
	1865	+	Page 7, line 6, delete "fund." and insert "fund; and
	1866	+	(2) may be used only by the Mile Square improvement and
	1867	+	services project board established by IC 36-7-41.2-3 to finance
	1868	+	improvement and services projects located within, or directly
	1869	+	serving or benefiting, the Mile Square area of the consolidated
	1870	+	city as provided under IC 36-7-41.2.".
	1871	+	Page 21, between lines 32 and 33, begin a new paragraph and insert:
	1872	+	"SECTION 18. IC 36-7-41.2 IS ADDED TO THE INDIANA CODE
	1873	+	AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
	1874	+	JULY 1, 2024]:
	1875	+	Chapter 41.2. Mile Square Improvement and Services Projects
	1876	+	Board
	1877	+	Sec. 1. As used in this chapter, "board" refers to the Mile
	1878	+	EH 1121—LS 6566/DI 125 44
	1879	+	Square improvement and services projects board established under
	1880	+	section 3 of this chapter.
	1881	+	Sec. 2. As used in this chapter, "improvement and services
	1882	+	projects" has the meaning set forth in IC 6-3.6-6-2.4(b).
	1883	+	Sec. 3. (a) If the adopting body adopts an ordinance under
	1884	+	IC 6-3.6-6-2.4, the Mile Square improvement and services projects
	1885	+	board is established. The board consists of eight (8) members to be
	1886	+	appointed as follows:
	1887	+	(1) Two (2) members appointed by the legislative body of the
	1888	+	consolidated city.
	1889	+	(2) Two (2) members appointed by the mayor of the
	1890	+	consolidated city.
	1891	+	(3) Four (4) members appointed by the governor. One (1) of
	1892	+	the members appointed under this subdivision must represent
	1893	+	the business community and own real property located within
	1894	+	the Mile Square area of the consolidated city. The president
	1895	+	pro tempore of the senate and the speaker of the house of
	1896	+	representatives may each make one (1) recommendation to
	1897	+	the governor concerning the appointment of a member under
	1898	+	this subdivision.
	1899	+	A majority of the board members must own real property within
	1900	+	the Mile Square area of the consolidated city. Each board member
	1901	+	shall serve a term of one (1) year from the first day of January
	1902	+	after the board member's appointment and until the board
	1903	+	member's successor is appointed and qualified.
	1904	+	(b) A proposal before the board must receive at least five (5)
	1905	+	votes to authorize action by the board.
	1906	+	(c) Downtown Indy, Inc., or its successor organization, shall
	1907	+	provide staff support to the board.
	1908	+	Sec. 4. The board may use revenues generated by the tax rate
	1909	+	imposed under IC 6-3.6-6-2.4 to finance improvement and services
	1910	+	projects located within, or directly serving or benefiting, the Mile
	1911	+	Square area of the consolidated city.
	1912	+	Sec. 5. The board shall comply with IC 36-1-12 when
	1913	+	contracting for public works.
	1914	+	Sec. 6. The board may enter into lease or contractual
	1915	+	agreements, or both, with governmental, nonprofit, or other
	1916	+	private entities for the purpose of carrying out improvement and
	1917	+	services projects.
	1918	+	Sec. 7. If the ordinance adopted under IC 6-3.6-6-2.4 is repealed,
	1919	+	the assets and liabilities of the board shall be disposed of in the
	1920	+	manner determined by the fiscal body of the consolidated city.
	1921	+	EH 1121—LS 6566/DI 125 45
	1922	+	However, liabilities incurred by the board are not an obligation of
	1923	+	the consolidated city and are payable only from the revenues
	1924	+	generated by the tax rate imposed under IC 6-3.6-6-2.4.
	1925	+	Sec. 8. The board shall submit an annual report to the fiscal
	1926	+	body of the consolidated city not later than June 30 of each year.
	1927	+	The report must summarize the board's activities and expenditures
	1928	+	during the preceding calendar year.
	1929	+	Sec. 9. Subject to section 10 of this chapter, after approval of the
	1930	+	fiscal body of the consolidated city, the board may issue revenue
	1931	+	bonds payable from revenues generated by the tax rate imposed
	1932	+	under IC 6-3.6-6-2.4 to finance an improvement and services
	1933	+	project.
	1934	+	Sec. 10. If the board fails to comply with a requirement under
	1935	+	this chapter, the board may not issue revenue bonds.".
	1936	+	Renumber all SECTIONS consecutively.
	1937	+	(Reference is to HB 1121 as printed January 25, 2024.)
	1938	+	THOMPSON
	1939	+	_____
	1940	+	COMMITTEE REPORT
	1941	+	Madam President: The Senate Committee on Tax and Fiscal Policy,
	1942	+	to which was referred House Bill No. 1121, has had the same under
	1943	+	consideration and begs leave to report the same back to the Senate with
	1944	+	the recommendation that said bill be AMENDED as follows:
	1945	+	Page 6, delete lines 8 through 42.
	1946	+	Page 7, delete lines 1 through 16.
	1947	+	Page 7, line 31, delete "fund." and insert "fund and used only for
	1948	+	the operating expenses of the acute care hospital located in the
	1949	+	county.".
	1950	+	Page 8, delete line 42.
	1951	+	Page 9, delete lines 1 through 3.
	1952	+	Page 9, line 4, reset in roman "(A)".
	1953	+	Page 9, line 4, delete "(B)".
	1954	+	Page 9, line 8, delete "(C)" and insert "(B)".
	1955	+	Page 9, line 12, delete "(D)" and insert "(C)".
	1956	+	Page 9, line 16, delete "(E)" and insert "(D)".
	1957	+	Page 11, between lines 2 and 3, begin a new paragraph and insert:
	1958	+	"SECTION 11. IC 6-3.6-7-17, AS AMENDED BY P.L.38-2021,
	1959	+	SECTION 46, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	1960	+	EH 1121—LS 6566/DI 125 46
	1961	+	JULY 1, 2024]: Sec. 17. (a) This section applies only to Perry County.
	1962	+	(b) Perry County possesses unique governmental and economic
	1963	+	development challenges due to:
	1964	+	(1) underemployment in relation to similarly situated counties and
	1965	+	the loss of a major manufacturing business; and
	1966	+	(2) overcrowding of the county jail, the costs associated with
	1967	+	housing the county's inmates outside the county, and the potential
	1968	+	unavailability of additional housing for inmates outside the
	1969	+	county.
	1970	+	The use of a tax under this section is necessary for the county to
	1971	+	provide adequate jail capacity in the county and to maintain low
	1972	+	property tax rates essential to economic development. The use of a tax
	1973	+	under this section for the purposes described in this section promotes
	1974	+	these purposes.
	1975	+	(c) The county fiscal body may impose a tax on the adjusted gross
	1976	+	income of local taxpayers at a tax rate that does not exceed the lesser
	1977	+	of the following:
	1978	+	(1) Five-tenths percent (0.5%).
	1979	+	(2) The rate necessary to carry out the purposes described in this
	1980	+	section.
	1981	+	(d) Revenue from a tax imposed under this section may be used only
	1982	+	for the following purposes:
	1983	+	(1) To finance, construct, acquire, improve, renovate, remodel, or
	1984	+	equip the county jail and related buildings and parking facilities,
	1985	+	including costs related to the demolition of existing buildings, the
	1986	+	acquisition of land, and any other reasonably related costs.
	1987	+	(2) To repay bonds issued or leases entered into for constructing,
	1988	+	acquiring, improving, renovating, remodeling, and equipping the
	1989	+	county jail and related buildings and parking facilities, including
	1990	+	costs related to the demolition of existing buildings, the
	1991	+	acquisition of land, and any other reasonably related costs.
	1992	+	(e) The tax imposed under this section may be imposed only until
	1993	+	the last of the following dates:
	1994	+	(1) The date on which the purposes described in subsection (d)(1)
	1995	+	are completed.
	1996	+	(2) The date on which the last of any bonds issued (including any
	1997	+	refunding bonds) or leases described in subsection (d)(2) are fully
	1998	+	paid.
	1999	+	The term of the bonds issued (including any refunding bonds) or a
	2000	+	lease entered into under subsection (d)(2) may not exceed twenty-five
	2001	+	(25) years.
	2002	+	(f) Funds accumulated from a tax under this section after:
	2003	+	EH 1121—LS 6566/DI 125 47
	2004	+	(1) the redemption of the bonds issued; or
	2005	+	(2) the final payment of lease rentals due under a lease entered
	2006	+	into under this section;
	2007	+	shall be transferred to the county jail operations fund to be used for
	2008	+	financing the maintenance and operations of the Perry County
	2009	+	detention center. a county capital project fund to be used to finance
	2010	+	capital projects within Perry County.
	2011	+	SECTION 12. IC 6-3.6-7-28 IS ADDED TO THE INDIANA CODE
	2012	+	AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
	2013	+	UPON PASSAGE]: Sec. 28. (a) This section applies to Grant County
	2014	+	and only if the county council repeals provisions of its local income
	2015	+	tax ordinance providing that under IC 6-3.6-10-2(7) one-hundredth
	2016	+	of one percent (0.01%) of the county's special purpose rate revenue
	2017	+	is used to fund the Grant County Economic Growth Council, Inc.
	2018	+	(b) The county council may, by ordinance, determine that
	2019	+	additional local income tax revenue is needed in the county to do
	2020	+	the following:
	2021	+	(1) Finance, construct, acquire, improve, renovate, and equip
	2022	+	the county jail, including costs related to the demolition of
	2023	+	existing buildings, the acquisition of land, and any other
	2024	+	reasonably related costs.
	2025	+	(2) Repay bonds issued or leases entered into for the purposes
	2026	+	described in subdivision (1)
	2027	+	(c) If the county council makes the determination set forth in
	2028	+	subsection (b), the county council may impose a tax on the adjusted
	2029	+	gross income of local taxpayers at a tax rate that does not exceed
	2030	+	the lesser of the following:
	2031	+	(1) Five-tenths percent (0.5%).
	2032	+	(2) The rate necessary to carry out the purposes described in
	2033	+	this section.
	2034	+	The tax rate may not be greater than the rate necessary to pay for
	2035	+	the purposes described in subsection (b).
	2036	+	(d) The tax rate used to pay for the purposes described in
	2037	+	subsection (b)(1) and (b)(2) may be imposed only until the latest of
	2038	+	the following dates:
	2039	+	(1) The date on which the financing, construction, acquisition,
	2040	+	improvement, renovation, and equipping of the facilities as
	2041	+	described in subsection (b) are completed.
	2042	+	(2) The date on which the last of any bonds issued (including
	2043	+	refunding bonds) or leases entered into to finance the
	2044	+	construction, acquisition, improvement, renovation, and
	2045	+	equipping of the facilities described in subsection (b) are fully
	2046	+	EH 1121—LS 6566/DI 125 48
	2047	+	paid.
	2048	+	(3) The date on which an ordinance adopted under subsection
	2049	+	(c) is rescinded.
	2050	+	(e) The tax rate under this section may be imposed beginning in
	2051	+	the year following the year the ordinance is adopted and until the
	2052	+	date on which the ordinance adopted under this section is
	2053	+	rescinded.
	2054	+	(f) The term of a bond issued (including any refunding bond) or
	2055	+	a lease entered into under subsection (b) may not exceed
	2056	+	twenty-five (25) years.
	2057	+	(g) The county treasurer shall establish a county jail revenue
	2058	+	fund to be used only for the purposes described in this section.
	2059	+	Local income tax revenues derived from the tax rate imposed
	2060	+	under this section shall be deposited in the county jail revenue
	2061	+	fund.
	2062	+	(h) Local income tax revenues derived from the tax rate
	2063	+	imposed under this section:
	2064	+	(1) may be used only for the purposes described in this
	2065	+	section;
	2066	+	(2) may not be considered by the department of local
	2067	+	government finance in determining the county's maximum
	2068	+	permissible property tax levy limit under IC 6-1.1-18.5; and
	2069	+	(3) may be pledged to the repayment of bonds issued or leases
	2070	+	entered into for the purposes described in subsection (b).
	2071	+	(i) Grant County possesses unique governmental challenges and
	2072	+	opportunities due to deficiencies in the current county jail. The use
	2073	+	of local income tax revenues as provided in this section is necessary
	2074	+	for the county to provide adequate jail capacity in the county and
	2075	+	to maintain low property tax rates essential to economic
	2076	+	development. The use of local income tax revenues as provided in
	2077	+	this section to pay any bonds issued or leases entered into to
	2078	+	finance the construction, acquisition, improvement, renovation,
	2079	+	and equipping of the facilities described in subsection (b), rather
	2080	+	than the use of property taxes, promotes those purposes.
	2081	+	(j) Money accumulated from the local income tax rate imposed
	2082	+	under this section after the termination of the tax under this
	2083	+	section shall be transferred to the county rainy day fund under
	2084	+	IC 36-1-8-5.1.".
	2085	+	Page 11, delete lines 10 through 11.
	2086	+	Page 11, line 12, reset in roman "(A)".
	2087	+	Page 11, line 12, delete "(B)".
	2088	+	Page 11, line 14, delete "(C)" and insert "(B)".
	2089	+	EH 1121—LS 6566/DI 125 49
	2090	+	Page 11, line 16, delete "(D)" and insert "(C)".
	2091	+	Page 16, between lines 39 and 40, begin a new paragraph and insert:
	2092	+	"SECTION 18. IC 6-9-53-3, AS ADDED BY P.L.290-2019,
	2093	+	SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
	2094	+	JULY 1, 2024]: Sec. 3. (a) The fiscal body of the county may levy a tax
	2095	+	on every person engaged in the business of renting or furnishing, for
	2096	+	periods of less than thirty (30) days, any room or rooms, lodgings, or
	2097	+	accommodations in any:
	2098	+	(1) hotel;
	2099	+	(2) motel;
	2100	+	(3) boat motel;
	2101	+	(4) inn;
	2102	+	(5) college or university memorial union;
	2103	+	(6) college or university residence hall or dormitory; or
	2104	+	(7) tourist cabin;
	2105	+	located in the county.
	2106	+	(b) The tax does not apply to gross income received in a transaction
	2107	+	in which:
	2108	+	(1) a student rents lodgings in a college or university residence
	2109	+	hall while that student participates in a course of study for which
	2110	+	the student receives college credit from a college or university
	2111	+	located in the county; or
	2112	+	(2) a person rents a room, lodging, or accommodations for a
	2113	+	period of thirty (30) days or more.
	2114	+	(c) Subject to subsection (d), the tax may not exceed the rate of six
	2115	+	eight percent (6%) (8%) on the gross retail income derived from
	2116	+	lodging income only and is in addition to the state gross retail tax
	2117	+	imposed under IC 6-2.5.
	2118	+	(d) Notwithstanding subsection (c), the tax rate imposed by the
	2119	+	fiscal body of Knox County under this chapter may not exceed five
	2120	+	seven percent (5%) (7%) if either of the following apply:
	2121	+	(1) The Grouseland Foundation, Inc., is dissolved.
	2122	+	(2) Tours of the territorial mansion and presidential site of
	2123	+	William Henry Harrison are no longer provided.
	2124	+	(e) The tax shall be imposed, paid, and collected in the same manner
	2125	+	as the state gross retail tax is imposed, paid, and collected under
	2126	+	IC 6-2.5.
	2127	+	(f) This subsection applies only if the fiscal body increases the
	2128	+	tax rate to more than six percent (6%). The portion of the tax rate
	2129	+	that exceeds six percent (6%) expires on December 31, 2045.
	2130	+	SECTION 19. IC 6-9-53-5, AS AMENDED BY THE TECHNICAL
	2131	+	CORRECTIONS BILL OF THE 2024 GENERAL ASSEMBLY, IS
	2132	+	EH 1121—LS 6566/DI 125 50
	2133	+	AMENDED TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2024]:
	2134	+	Sec. 5. The amounts received from the tax imposed under this chapter
	2135	+	shall be paid monthly by the treasurer of state upon warrants issued by
	2136	+	the auditor of state comptroller as follows:
	2137	+	(1) If the tax rate imposed under section 3 of this chapter is five
	2138	+	seven percent (5%) (7%) or less, all amounts received from the
	2139	+	tax shall be paid to the county treasurer.
	2140	+	(2) If the tax rate imposed under section 3 of this chapter is more
	2141	+	than five seven percent (5%), (7%), amounts received from the
	2142	+	tax shall be allocated and paid as follows:
	2143	+	(A) The amount received from the tax as a result of a five
	2144	+	seven percent (5%) (7%) rate shall be allocated and paid to
	2145	+	the county treasurer.
	2146	+	(B) The amount received from the tax that exceeds the amount
	2147	+	under clause (A) shall be allocated and paid to the Grouseland
	2148	+	Foundation, Inc.".
	2149	+	Page 21, line 27, delete "stormwater" and insert "storm water".
	2150	+	Page 21, delete lines 41 through 42.
	2151	+	Delete page 22.
	2152	+	Page 23, delete lines 1 through 18.
	2153	+	Page 23, line 33, delete "certified".
	2154	+	Renumber all SECTIONS consecutively.
	2155	+	and when so amended that said bill do pass.
	2156	+	(Reference is to HB 1121 as reprinted January 30, 2024.)
	2157	+	HOLDMAN, Chairperson
	2158	+	Committee Vote: Yeas 14, Nays 0.
	2159	+	_____
	2160	+	SENATE MOTION
	2161	+	Madam President: I move that Engrossed House Bill 1121 be
	2162	+	amended to read as follows:
	2163	+	Replace the effective dates in SECTIONS 17 through 18 with
	2164	+	"[EFFECTIVE UPON PASSAGE]".
	2165	+	Page 19, line 8, after "IC 6-2.5." insert "However, if the county
	2166	+	fiscal body increases the tax rate to more than six percent (6%),
	2167	+	the portion of the tax rate that exceeds six percent (6%) shall
	2168	+	expire on December 31, 2045.".
	2169	+	EH 1121—LS 6566/DI 125 51
	2170	+	Page 19, line 10, reset in roman "five".
	2171	+	Page 19, line 11, delete "seven".
	2172	+	Page 19, line 11, reset in roman "(5%)".
	2173	+	Page 19, line 11, delete "(7%)" and insert ", or, if the county fiscal
	2174	+	body increases the tax rate to more than six percent (6%) under
	2175	+	subsection (c), may not exceed seven percent (7%),".
	2176	+	Page 19, delete lines 18 through 20.
	2177	+	Page 19, delete lines 27 through 38, begin a new line block indented
	2178	+	and insert:
	2179	+	"(1) If the tax rate imposed under section 3 of this chapter is:
	2180	+	(A) five percent (5%) or less; or
	2181	+	(B) during the period that an increase under section 3(c) of
	2182	+	this chapter is in effect, seven percent (7%) or less;
	2183	+	all amounts received from the tax shall be paid to the county
	2184	+	treasurer.
	2185	+	(2) If the tax rate imposed under section 3 of this chapter is more
	2186	+	than five percent (5%), or, during the period that an increase
	2187	+	under section 3(c) of this chapter is in effect, more than seven
	2188	+	percent (7%), amounts received from the tax shall be allocated
	2189	+	and paid as follows:
	2190	+	(A) The amount received from the tax as a result of a five
	2191	+	percent (5%) rate, or, during the period that an increase
	2192	+	under section 3(c) of this chapter is in effect, as a result of
	2193	+	a seven percent (7%) rate, shall be allocated and paid to the
	2194	+	county treasurer.
	2195	+	(B) The amount received from the tax that exceeds the amount
	2196	+	under clause (A) shall be allocated and paid to the Grouseland
	2197	+	Foundation, Inc.".
	2198	+	(Reference is to EHB 1121 as printed February 28, 2024.)
	2199	+	HOLDMAN
	2200	+	EH 1121—LS 6566/DI 125