Bill > SB0142

This bill allows the Delaware County executive to create a single, consolidated entity to manage funds collected from the county's innkeeper's tax (a tax on hotel stays) and food and beverage tax. If the county executive adopts an ordinance to do this, any existing boards, bureaus, commissions, authorities, or similar groups (referred to as "former entities") that currently handle these taxes will be abolished on the date the ordinance is passed, and their members' terms will end. The new consolidated entity will take over all their responsibilities. Importantly, once this consolidation happens, the county cannot pass another ordinance to bring back the former entities and transfer the tax administration duties back to them. The bill also outlines transitional provisions, such as how money, bonds, contracts, records, and property will be transferred to the new consolidated entity, and specifies that members of the consolidated entity will not receive a salary or benefits, though they can be reimbursed for expenses.

Budget and Finance

https://iga.in.gov/legislative/2026/bills/senate/142/details