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IN HB1543

Bill

Official Source

Status

Introduced

1/20/2015

Primary Sponsor

Thomas Dermody

Click for details

Origin

House of Representatives

2015 Regular Session

AI Summary

  • Authorizes Elkhart, LaGrange, LaPorte, Porter, and Steuben counties to adopt a 1% excise tax on food and beverages sold within Indiana toll road travel plazas
  • Tax applies only to food or beverage furnished, prepared, or served for consumption at a location provided by a retail merchant, including heated foods, mixed ingredients, and items sold with eating utensils
  • Tax revenues are collected monthly by the state treasurer and distributed to county auditors, who then distribute funds to the Northern Indiana Tourism Development Commission within 30 days
  • Commission funds may only be used for programs that promote local tourism, increase toll road traveler spending, visitor information services, management staffing, and media services for product development initiatives
  • Effective date is July 1, 2015

Legislative Description

Indiana Toll Road food and beverage tax. Authorizes Elkhart, LaGrange, LaPorte, Porter, and Steuben counties to adopt a food and beverage tax that is imposed only within a travel plaza located next to the Indiana toll road. Provides that the tax rate equals 1%. Specifies that the receipts from the food and beverage tax shall be distributed to the Northern Indiana Tourism Development Commission. Specifies the uses to which receipts from the food and beverage tax may be applied.

Last Action

First Reading: referred to Committee on Ways and Means

1/20/2015

Committee Referrals

Ways and Means1/20/2015

Full Bill Text

No bill text available