SB 390

  • Indiana Senate Bill
  • 2022 Regular Session
  • Introduced in Senate
  • Passed Senate Feb 01, 2022
  • House
  • Governor

Food and beverage and innkeeper's taxes.


Requires each local unit that imposes an innkeeper's tax or food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the innkeeper's tax or food and beverage tax. Extends the Nashville food and beverage tax expiration date from July 1, 2023, to July 1, 2043. Provides that food and beverage taxes currently authorized under IC 6-9 and that do not otherwise contain an expiration date (other than the stadium and convention building authority food and beverage tax and the historic hotels food and beverage tax) shall expire on the later of: (1) January 1, 2042; or (2) the date on which all bonds or lease agreements outstanding on March 15, 2022, are completely paid. Requires each local unit that imposes a food and beverage tax that is subject to the expiration provision to provide to the department of local government finance (department) a list of each bond or lease agreement outstanding on March 15, 2022, and the date on which each will be completely paid. Requires the department to publish the information on the gateway Internet web site. Declares the intention of the general assembly to only authorize local units to impose new food and beverage taxes based on specified criteria.

Bill Sponsors (6)



Feb 08, 2022


First reading: referred to Committee on Ways and Means

  • Reading-1
  • Referral-Committee
ways and means

Feb 02, 2022


Referred to the House

Feb 01, 2022


Third reading: passed; Roll Call 131: yeas 37, nays 12


Cosponsors: Representatives Cook and Brown, T.


House sponsor: Representative Goodrich

Jan 27, 2022


Second reading: ordered engrossed

Jan 25, 2022


Committee report: amend do pass, adopted

Jan 24, 2022


Senator Buchanan added as third author


Senator Holdman added as second author

Jan 11, 2022


Authored by Senator Gaskill


First reading: referred to Committee on Tax and Fiscal Policy

  • Reading-1
  • Referral-Committee
tax and fiscal policy

Bill Text

Bill Text Versions Format
Introduced Senate Bill (S) PDF
Senate Bill (S) PDF

Related Documents

Document Format
Fiscal Note: SB0390.02.COMS.FN001 PDF
Fiscal Note: SB0390.02.COMS.FN002 PDF
Fiscal Note: SB0390.02.COMS.FN003 PDF


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