Bill > HB1353

This bill authorizes the city of Bedford to impose a local excise tax, known as the city food and beverage tax, on transactions where food or beverages are prepared or served for consumption on the premises by a retail merchant within the city, with certain exceptions such as transactions already exempt from state sales tax. The city's fiscal body must hold a public hearing before adopting an ordinance to implement this tax, which can be set at a rate of 0.25% increments, not exceeding 1% of the gross retail income from the transaction. The tax will be collected similarly to the state gross retail tax and the revenue generated will be deposited into a dedicated fund to be used exclusively for public safety purposes, including police, fire, and emergency medical services, and can also be pledged for bonds or leases related to these services. This tax is set to expire on July 1, 2048.

Budget and Finance

https://iga.in.gov/legislative/2026/bills/house/1353/details