IN SB0242

City of New Haven authorized to impose an innkeeper's tax at a flat rate not exceeding $5 per night on lodging rentals of less than 30 days, with the tax automatically terminating 5 years after implementation

Hamilton County innkeeper's tax revenues exceeding 5% distributed equally (25% each) to Noblesville, Carmel, Fishers, and Westfield for tourism-related capital projects administered by each city's fiscal body

Hamilton County's convention, visitor, and tourism promotion fund restructured to allow expenditures for both tourism promotion and infrastructure projects that benefit the tourism economy

Orange County food and beverage tax provision under IC 6-9-45.5-13 repealed retroactively to July 1, 2025, permitting collection of overlapping taxes under IC 6-9-47.5

Effective date of July 1, 2026 for most provisions, with emergency declaration for the Orange County tax clarification retroactive to July 1, 2025