IN HB1132

Authorizes Rush County's fiscal body to impose a food and beverage tax of up to 1% (in 0.25% increments) on prepared food and beverages sold by retail merchants within the county

Requires at least one public hearing dedicated solely to discussing the proposed tax before the county can adopt the ordinance

Tax revenue must be deposited into a dedicated food and beverage tax receipts fund and used exclusively for tourism, economic development, or debt service on related bonds and obligations

Tax collection follows the same procedures as Indiana's state gross retail tax, with monthly payments from the state treasurer to the county fiscal officer

Effective January 1, 2027, with both the tax authority and the enabling chapter expiring on July 1, 2047