IN HB1241

Authorizes municipalities in Lake County, Indiana to impose taxes of their own design during a limited window from July 1, 2013 to September 30, 2013

Requires any municipal sales tax adopted under this provision to fully conform with the Streamlined Sales and Use Tax Agreement, including database requirements for sellers

Municipalities may enter into agreements with the Indiana Department of State Revenue to have the new taxes collected in the same manner as state taxes

Taxes imposed through ordinances adopted during the specified window remain in effect until the ordinance is repealed, extending beyond the initial adoption period

Represents a temporary exception to the general rule that local units of government cannot impose taxes except as expressly granted by state statute