Bill > HB1236

This bill authorizes the city of Crown Point to establish a local food and beverage tax with specific parameters and restrictions. The tax can be imposed by the city's fiscal body through an ordinance after holding at least one public hearing, with the tax rate limited to between 0.25% and 1% of gross retail income from food and beverage transactions. The tax would apply to prepared food and beverages served or sold within the city, such as restaurant meals, heated food items, mixed food combinations, and transactions that include eating utensils. The tax would be collected and administered similarly to the state's gross retail tax, with revenues specifically earmarked for local infrastructure and development projects including the Crown Point Sportsplex, Bulldog Park, Sauerman Woods Park, historic Lake County Courthouse repairs, former county jail development, downtown parking improvements, and multi-use trail expansions. The tax would be automatically terminated on July 1, 2048, and the bill includes a provision ensuring the tax structure cannot be substantially altered if there are outstanding financial obligations tied to the revenue. The city must establish a dedicated food and beverage tax receipts fund to manage the collected funds, and all money collected, including investment earnings, would be deposited into this fund.

Budget and Finance

https://iga.in.gov/legislative/2025/bills/house/1236/details