Indiana 2024 Regular Session

Indiana House Bill HB1116

Introduced
1/8/24  

Caption

Hammond food and beverage tax.

Impact

The revenue generated from this tax has designated uses, including funding for infrastructure projects related to transportation, development in the downtown area, and enhancements to recreational facilities. More collaboratively, these funds are intended to channel investment into key community projects such as the West Lake Corridor Commuter Rail Project and improvements at local parks and recreational facilities. This is aimed at stimulating local economic growth and enhancing community services.

Summary

House Bill 1116, titled the Hammond Food and Beverage Tax, permits the city of Hammond to impose a food and beverage excise tax. This legislation allows the city council to adopt an ordinance to levy the tax after conducting at least one public hearing dedicated to discussing the proposed tax. The imposed tax applies to transactions in which food or beverage is prepared or served for consumption within city limits, creating a new revenue stream specifically for local development projects.

Contention

Discussions surrounding the bill may surface various points of contention, mainly concerning the implications of imposing additional taxes on residents and businesses in Hammond. Critics may argue about the potential burden the tax adds to local establishments, particularly in a post-pandemic economic climate where recovery is still in progress. Supporters, on the other hand, may emphasize the importance of investing in local infrastructure as a long-term benefit that ultimately bolsters the city’s attractiveness to residents and visitors alike.

Companion Bills

No companion bills found.

Previously Filed As

IN SB0304

Food and beverage taxes.

IN HB1080

Innkeeper's and food and beverage taxes.

IN HB1596

Richmond food and beverage tax.

IN HB1236

Crown Point food and beverage tax.

IN HB1353

Bedford food and beverage tax.

IN HB1142

Uniform food and beverage tax.

IN SB0456

Shipshewana food and beverage tax.

IN HB1132

Rush County food and beverage tax.

IN HB1137

Foods and beverages on school property.

IN HB1468

Alcoholic beverages and tobacco.

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