IN HB1402 | 2019 | Regular Session
Status
Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Passed on May 6 2019 - 100% progression
Action: 2019-05-06 - Public Law 290
Text: Latest bill text (Enrolled) [PDF]
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Passed on May 6 2019 - 100% progression
Action: 2019-05-06 - Public Law 290
Text: Latest bill text (Enrolled) [PDF]
Summary
Innkeeper's taxes and other local taxes. Renames the convention center operating fund established under the Vanderburgh County innkeeper's statute to the convention center operating, capital improvement, and financial incentive fund (fund). Provides that expenditures from the fund for a convention center in Vanderburgh County may be used only for operating expenses, capital improvements, and financial incentives to attract new businesses. Changes the date on which Vanderburgh County innkeeper's tax revenue deposited in the fund decreases from the amount equal to the revenue generated by a 2% innkeeper's tax rate to the amount equal to the revenue generated by a 1% innkeeper's tax rate. Allows the Clark County and Floyd County councils to adopt substantially similar ordinances to increase the innkeeper's tax rate in both counties from 4% to 6%. (These taxes were imposed by state law in 1976.) Allows the Allen County council to adopt an ordinance to increase the innkeeper's tax rate in the county from 7% to 8%. (The tax was imposed by state law before 1980.) Provides that if an ordinance to increase the innkeeper's tax rate to 8% is in effect in Allen County, the minimum part of the innkeeper's tax proceeds used to provide development and promotion grants within the county increases from 2/7 to 3/8. Allows the fiscal body of White County to levy the county innkeeper's tax on resorts and any other buildings or structures in the county in which lodging is regularly furnished for consideration. Repeals the innkeeper's tax law specific to Howard County. (Howard County elected to impose an innkeeper's tax under the uniform innkeeper's tax law beginning in 2014.) Provides that the maximum innkeeper's tax rate for Howard County under the uniform innkeeper's tax law is 8% on the gross income derived from lodging income. (Current law authorizes a maximum tax rate of 5% under the uniform innkeeper's tax law.) Authorizes Knox County to establish an innkeeper's tax at a rate not to exceed 6%. Provides that, if Knox County adopts a rate that exceeds 5%, the amount of the additional tax revenue from the increased rate shall be paid to the Grouseland Foundation, Inc., to be used only for the restoration, maintenance, and operations of the Indiana territorial mansion and presidential site of William Henry Harrison located in Vincennes. Authorizes Brown County to impose a $1 admissions tax upon admissions to the indoor performing arts center. Specifies how the revenue may be used. Permits the county to enter into an operating lease with the convention and visitors commission and a contract with a nonprofit organization to operate the indoor performing arts center. Authorizes the city of Attica to impose a food and beverage tax. Authorizes the town of Danville to impose a food and beverage tax. Authorizes the city of Greenwood to impose a food and beverage tax. Authorizes the town of Whitestown to impose a food and beverage tax.
Title
Innkeeper's taxes and other local taxes. Renames the convention center operating fund established under the Vanderburgh County innkeeper's statute to the convention center operating, capital improvement, and financial incentive fund (fund). Provides that expenditures from the fund for a convention center in Vanderburgh County may be used only for operating expenses, capital improvements, and financial incentives to attract new businesses. Changes the date on which Vanderburgh County innkeeper's tax revenue deposited in the fund decreases from the amount equal to the revenue generated by a 2% innkeeper's tax rate to the amount equal to the revenue generated by a 1% innkeeper's tax rate. Allows the Clark County and Floyd County councils to adopt substantially similar ordinances to increase the innkeeper's tax rate in both counties from 4% to 6%. (These taxes were imposed by state law in 1976.) Allows the Allen County council to adopt an ordinance to increase the innkeeper's tax rate in the county from 7% to 8%. (The tax was imposed by state law before 1980.) Provides that if an ordinance to increase the innkeeper's tax rate to 8% is in effect in Allen County, the minimum part of the innkeeper's tax proceeds used to provide development and promotion grants within the county increases from 2/7 to 3/8. Allows the fiscal body of White County to levy the county innkeeper's tax on resorts and any other buildings or structures in the county in which lodging is regularly furnished for consideration. Repeals the innkeeper's tax law specific to Howard County. (Howard County elected to impose an innkeeper's tax under the uniform innkeeper's tax law beginning in 2014.) Provides that the maximum innkeeper's tax rate for Howard County under the uniform innkeeper's tax law is 8% on the gross income derived from lodging income. (Current law authorizes a maximum tax rate of 5% under the uniform innkeeper's tax law.) Authorizes Knox County to establish an innkeeper's tax at a rate not to exceed 6%. Provides that, if Knox County adopts a rate that exceeds 5%, the amount of the additional tax revenue from the increased rate shall be paid to the Grouseland Foundation, Inc., to be used only for the restoration, maintenance, and operations of the Indiana territorial mansion and presidential site of William Henry Harrison located in Vincennes. Authorizes Brown County to impose a $1 admissions tax upon admissions to the indoor performing arts center. Specifies how the revenue may be used. Permits the county to enter into an operating lease with the convention and visitors commission and a contract with a nonprofit organization to operate the indoor performing arts center. Authorizes the city of Attica to impose a food and beverage tax. Authorizes the town of Danville to impose a food and beverage tax. Authorizes the city of Greenwood to impose a food and beverage tax. Authorizes the town of Whitestown to impose a food and beverage tax.
Sponsors
| Rep. Michael Karickhoff [R] | Rep. Philip GiaQuinta [D] | Rep. Sharon Negele [R] | Rep. Donald Lehe [R] |
| Sen. Jack Sandlin [R] | Sen. Travis Holdman [R] | Sen. Timothy Lanane [D] |
Roll Calls
2019-04-18 - House - House - Rules Suspended. Conference Committee Report 1 (Y: 70 N: 19 NV: 2 Abs: 9) [PASS]
2019-04-18 - Senate - Senate - Conference Committee Report 1 (Y: 35 N: 9 NV: 4 Abs: 2) [PASS]
2019-03-25 - Senate - Senate - Third reading (Y: 37 N: 9 NV: 0 Abs: 4) [PASS]
2019-03-19 - Senate - Senate - Committee Vote (Y: 11 N: 1 NV: 0 Abs: 0) [PASS]
2019-02-20 - House - Third reading (Y: 67 N: 31 NV: 2 Abs: 0) [PASS]
2019-02-12 - House - House - Committee Vote (Y: 22 N: 0 NV: 0 Abs: 2) [PASS]
2019-04-18 - Senate - Senate - Conference Committee Report 1 (Y: 35 N: 9 NV: 4 Abs: 2) [PASS]
2019-03-25 - Senate - Senate - Third reading (Y: 37 N: 9 NV: 0 Abs: 4) [PASS]
2019-03-19 - Senate - Senate - Committee Vote (Y: 11 N: 1 NV: 0 Abs: 0) [PASS]
2019-02-20 - House - Third reading (Y: 67 N: 31 NV: 2 Abs: 0) [PASS]
2019-02-12 - House - House - Committee Vote (Y: 22 N: 0 NV: 0 Abs: 2) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2019-05-06 | House | Public Law 290 |
| 2019-05-06 | House | Signed by the Governor |
| 2019-04-30 | Senate | Signed by the President of the Senate |
| 2019-04-24 | Senate | Signed by the President Pro Tempore |
| 2019-04-23 | House | Signed by the Speaker |
| 2019-04-18 | Senate | Conference Committee Report 1: adopted by the Senate; Roll Call 543: yeas 35, nays 9 |
| 2019-04-18 | House | Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 556: yeas 70, nays 19 |
| 2019-04-16 | Senate | CCR # 1 filed in the Senate |
| 2019-04-16 | House | CCR # 1 filed in the House |
| 2019-04-08 | Senate | Senate advisors appointed: Holdman, Stoops and Walker |
| 2019-04-08 | Senate | Senate conferees appointed: Sandlin and Ford J.D. |
| 2019-04-08 | House | House advisors appointed: Leonard, Thompson, DeLaney and Pryor |
| 2019-04-08 | House | House conferees appointed: Karickhoff and GiaQuinta |
| 2019-04-02 | House | House dissented from Senate amendments |
| 2019-04-01 | House | Motion to dissent filed |
| 2019-03-26 | Senate | Returned to the House with amendments |
| 2019-03-25 | Senate | Third reading: passed; Roll Call 310: yeas 37, nays 9 |
| 2019-03-21 | Senate | Amendment #1 (Messmer) prevailed; voice vote |
| 2019-03-21 | Senate | Second reading: amended, ordered engrossed |
| 2019-03-19 | Senate | Committee report: amend do pass, adopted |
| 2019-03-07 | Senate | First reading: referred to Committee on Tax and Fiscal Policy |
| 2019-02-21 | House | Referred to the Senate |
| 2019-02-20 | House | Senate sponsors: Senators Sandlin, Holdman and Lanane |
| 2019-02-20 | House | Third reading: passed; Roll Call 247: yeas 67, nays 31 |
| 2019-02-19 | House | Representatives Negele and Lehe added as coauthors |
| 2019-02-18 | House | Second reading: ordered engrossed |
| 2019-02-14 | House | Committee report: amend do pass, adopted |
| 2019-02-05 | House | Representative GiaQuinta added as coauthor |
| 2019-01-14 | House | First reading: referred to Committee on Ways and Means |
| 2019-01-14 | House | Authored by Representative Karickhoff |
