Indiana House Bill 1101 (Prior Session Legislation)

---

Spectrum: Partisan Bill (Republican 2-0)
Status: Introduced on January 7 2019 - 25% progression, died in committee
Action: 2019-01-07 - First reading: referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [PDF]

Uniform food and beverage tax. Provides that a county fiscal body may impose a uniform food and beverage tax if the county is not required or authorized to impose a food and beverage tax under any other law (other than the stadium and convention funding food and beverage tax). Specifies that the tax rate may not exceed 1% and must be imposed in increments of 0.25%. Provides that revenue from the tax may be used by the county, after appropriation by the county fiscal body, only for: (1) capital improvements that promote economic development in the county, including fairgrounds, convention centers, or conference centers; (2) certain costs that are necessary or useful for such a capital improvement; and (3) paying the principal and interest of any bonds issued or lease rental payments for a lease entered into for these purposes. Specifies that the tax revenue may not be used to pay any operating expenses. Authorizes the county fiscal body to pledge the tax revenue to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the county for purposes authorized under the uniform food and beverage tax law. Specifies that a uniform food and beverage tax imposed in a county remains in effect until the earlier of: (1) the date on which the county fiscal body rescinds the food and beverage tax; or (2) the last day of the month beginning immediately after the tenth anniversary of the date on which the food and beverage tax was first imposed in the county.

Uniform food and beverage tax. Provides that a county fiscal body may impose a uniform food and beverage tax if the county is not required or authorized to impose a food and beverage tax under any other law (other than the stadium and convention funding food and beverage tax). Specifies that the tax rate may not exceed 1% and must be imposed in increments of 0.25%. Provides that revenue from the tax may be used by the county, after appropriation by the county fiscal body, only for: (1) capital improvements that promote economic development in the county, including fairgrounds, convention centers, or conference centers; (2) certain costs that are necessary or useful for such a capital improvement; and (3) paying the principal and interest of any bonds issued or lease rental payments for a lease entered into for these purposes. Specifies that the tax revenue may not be used to pay any operating expenses. Authorizes the county fiscal body to pledge the tax revenue to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the county for purposes authorized under the uniform food and beverage tax law. Specifies that a uniform food and beverage tax imposed in a county remains in effect until the earlier of: (1) the date on which the county fiscal body rescinds the food and beverage tax; or (2) the last day of the month beginning immediately after the tenth anniversary of the date on which the food and beverage tax was first imposed in the county.

Rep. Robert Cherry [R]

Rep. Jeffrey Thompson [R]

Date	Chamber	Action
2019-01-07	House	First reading: referred to Committee on Ways and Means
2019-01-07	House	Coauthored by Representative Thompson
2019-01-07	House	Authored by Representative Cherry

Type	Source
Summary	https://iga.in.gov/legislative/2019/bills/house/1101/details
Text	http://iga.in.gov/static-documents/a/d/e/c/adecaecf/HB1101.01.INTR.pdf