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Bill Title: Uniform municipal food and beverage tax. Authorizes a municipal legislative body to impose by ordinance a municipal food and beverage tax. Provides that the tax may not exceed 1% of the gross retail income received from retail food and beverage transactions. Provides that the tax does not apply to a transaction that is exempt from the sales tax. Provides that the tax does not apply to a consolidated city, a municipality that has imposed a food and beverage tax under current law, or a municipality that is receiving county food and beverage tax revenue.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2016-01-07 - First reading: referred to Committee on Ways and Means [HB1191 Detail]

Download: Indiana-2016-HB1191-Introduced.pdf

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