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