| 1 | 1 | | |
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| 2 | 2 | | Introduced Version |
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| 3 | 3 | | SENATE BILL No. 356 |
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| 4 | 4 | | _____ |
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| 5 | 5 | | DIGEST OF INTRODUCED BILL |
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| 6 | 6 | | Citations Affected: IC 6-9-21. |
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| 7 | 7 | | Synopsis: Hospitality taxes. Prohibits the civic center authority in |
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| 8 | 8 | | Delaware County, which is established to receive and administer tax |
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| 9 | 9 | | revenue from the county's food and beverage tax, from delegating any |
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| 10 | 10 | | of its authorities under the food and beverage statute or from |
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| 11 | 11 | | transferring any food and beverage tax revenue to governmental, |
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| 12 | 12 | | not-for-profit, or other private entities under a lease or contractual |
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| 13 | 13 | | arrangement for the purpose of operating, maintaining, and promoting |
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| 14 | 14 | | the use of a civic center. Provides that if the fiscal body of Delaware |
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| 15 | 15 | | County does not fix the budget, tax rate, and tax levy for the ensuing |
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| 16 | 16 | | budget year as required, the most recent annual appropriations and |
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| 17 | 17 | | annual tax levy are continued for the ensuing budget year. |
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| 18 | 18 | | Effective: July 1, 2025. |
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| 19 | 19 | | Alexander |
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| 20 | 20 | | January 13, 2025, read first time and referred to Committee on Tax and Fiscal Policy. |
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| 21 | 21 | | 2025 IN 356—LS 7135/DI 134 Introduced |
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| 22 | 22 | | First Regular Session of the 124th General Assembly (2025) |
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| 23 | 23 | | PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana |
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| 24 | 24 | | Constitution) is being amended, the text of the existing provision will appear in this style type, |
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| 25 | 25 | | additions will appear in this style type, and deletions will appear in this style type. |
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| 26 | 26 | | Additions: Whenever a new statutory provision is being enacted (or a new constitutional |
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| 27 | 27 | | provision adopted), the text of the new provision will appear in this style type. Also, the |
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| 28 | 28 | | word NEW will appear in that style type in the introductory clause of each SECTION that adds |
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| 29 | 29 | | a new provision to the Indiana Code or the Indiana Constitution. |
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| 30 | 30 | | Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts |
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| 31 | 31 | | between statutes enacted by the 2024 Regular Session of the General Assembly. |
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| 32 | 32 | | SENATE BILL No. 356 |
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| 33 | 33 | | A BILL FOR AN ACT to amend the Indiana Code concerning |
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| 34 | 34 | | taxation. |
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| 35 | 35 | | Be it enacted by the General Assembly of the State of Indiana: |
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| 36 | 36 | | 1 SECTION 1. IC 6-9-21-9 IS AMENDED TO READ AS FOLLOWS |
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| 37 | 37 | | 2 [EFFECTIVE JULY 1, 2025]: Sec. 9. (a) If a tax is imposed under |
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| 38 | 38 | | 3 section 3 of this chapter, the civic center authority shall establish a food |
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| 39 | 39 | | 4 and beverage tax receipts fund. |
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| 40 | 40 | | 5 (b) The authority shall deposit in this fund all amounts received |
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| 41 | 41 | | 6 under this chapter. |
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| 42 | 42 | | 7 (c) Any money earned from the investment of money in the fund |
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| 43 | 43 | | 8 becomes a part of the fund. |
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| 44 | 44 | | 9 (d) Money in this fund shall be used by the authority solely to |
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| 45 | 45 | | 10 finance, construct, improve, equip, operate, maintain, and promote the |
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| 46 | 46 | | 11 use of a civic center or to renovate, equip, operate, maintain, and |
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| 47 | 47 | | 12 promote the use of any existing structure that may be used as a civic |
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| 48 | 48 | | 13 center. The civic center authority is authorized to enter into lease or |
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| 49 | 49 | | 14 contractual arrangements, or both, with governmental, not-for-profit, |
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| 50 | 50 | | 15 or other private entities for the purpose of operating, maintaining, and |
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| 51 | 51 | | 16 promoting the use of a civic center. shall not delegate any of its |
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| 52 | 52 | | 17 authorities under this section, including through lease or |
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| 53 | 53 | | 2025 IN 356—LS 7135/DI 134 2 |
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| 54 | 54 | | 1 contractual arrangements, or transfer any amount from the food |
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| 55 | 55 | | 2 and beverage tax receipts fund to governmental, not-for-profit, or |
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| 56 | 56 | | 3 other private entities under a lease or contractual arrangement for |
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| 57 | 57 | | 4 the purpose of operating, maintaining, and promoting the use of a |
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| 58 | 58 | | 5 civic center. |
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| 59 | 59 | | 6 SECTION 2. IC 6-9-21-9.5 IS ADDED TO THE INDIANA CODE |
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| 60 | 60 | | 7 AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JULY |
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| 61 | 61 | | 8 1, 2025]: Sec. 9.5. For purposes of this chapter, if the fiscal body of |
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| 62 | 62 | | 9 the county does not fix the budget, tax rate, and tax levy for the |
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| 63 | 63 | | 10 ensuing budget year as required, the most recent annual |
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| 64 | 64 | | 11 appropriations and annual tax levy are continued for the ensuing |
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| 65 | 65 | | 12 budget year as described in IC 6-1.1-17. |
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| 66 | 66 | | 2025 IN 356—LS 7135/DI 134 |
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