A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Plain English Breakdown

The bill summary and digest do not provide specific details on revenue use or existing taxes, so these points were narrowed.

Indiana Uniform Food and Beverage Tax Law

This bill allows cities and counties in Indiana that do not already have a food and beverage tax to create one under specific rules.

What This Bill Does

• Allows cities and counties without an existing food and beverage tax to impose one.
• Specifies the process for adopting a new food and beverage tax.
• Sets limits on the maximum rate of this new tax.
• Outlines how revenue from the tax can be used.

Who It Names or Affects

• Cities and counties in Indiana that do not have an existing food and beverage tax
• Residents who purchase food and drinks in these cities and counties

Terms To Know

food and beverage tax

A tax added to the price of food and drinks sold by businesses.

enabling statute

A law that permits other laws or taxes to be created.

Limits and Unknowns

• The bill does not address cities and counties with existing food and beverage tax enabling statutes.
• It is unclear how much revenue the new tax will generate.

Official Summary Text

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.
Uniform food and beverage tax.

Current Bill Text

A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Uniform food and beverage tax.

Creates uniform food and beverage tax authorization provisions for cities and counties that are not required or authorized to impose a food and beverage tax under any other food and beverage tax enabling statute. Specifies the food and beverage tax adoption procedure, maximum food and beverage tax rate, uses of revenue from a food and beverage tax, and the duration of the food and beverage tax.