Bill > SB0456

This bill amends Indiana law to specifically allow the town of Shipshewana to increase its food and beverage tax from 1% to a maximum of 2% of the gross retail income received by merchants from taxable transactions. The bill provides a clear process for implementing this tax increase, requiring the town's fiscal body to adopt an ordinance to raise the tax rate and immediately send a certified copy of that ordinance to the Indiana Department of State Revenue. The new tax rate would take effect after the last day of the month following the month in which the ordinance is adopted. The bill ensures that the tax increase follows existing municipal food and beverage tax regulations, with the key change being the ability to raise the rate to up to 2% specifically for Shipshewana. This type of targeted legislation allows local municipalities to have some flexibility in generating local revenue through specific tax adjustments.

Budget and Finance

https://iga.in.gov/legislative/2025/bills/senate/456/details