Vote Smart's Synopsis:

Vote to pass a bill that authorizes various local tax increases, including, but not limited to, Marion County's supplemental auto rental excise tax, innkeepers tax, county admissions tax, and alcoholic beverage tax, and directs the revenue generated by the tax increases to the Sports and Convention Facilities Operating Fund established by this Act.

Highlights:

-Authorizes Marion County to increase the supplemental auto rental excise tax, imposed on the rental of passenger motor vehicles and trucks within the county for periods of less than 30 days, in addition to the 5 percent tax rate imposed statewide, as follows (Sec. 1):

-Existing law: Imposed at a rate of 2 percent within the county, and authorizes the county to increase the tax to 4 percent if approved by a majority of the City-County Council; and -New law: Authorizes the county to increase the tax rate from 4 percent to 6 percent if approved by a majority of the City-County Council.

-Authorizes Marion County to increase the innkeepers tax, imposed on any individual engaged in the business of renting or furnishing, for periods of less than 30 days, lodgings in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which lodgings are regularly furnished, as follows (Sec. 5):

-Existing law: Imposed at a rate of 5 percent within the county, and authorizes the county to increase the tax rate to 8 percent if approved by at a majority of the City-County Council, or 9 percent if approved by at least 2/3 of the City-County Council; and -New law: Authorizes the county to increase the tax rate from 8 percent to 9 percent if approved by a majority of the City-County Council, or from 9 percent to 10 percent if approved by at least 2/3 of the City-County Council.

-Authorizes Marion County to increase the county admissions tax, imposed on the sale of admissions to any professional sporting event, except for those sponsored by an educational institution, religious organization, charitable organization, or political organization, as follows (Sec. 7):

-Existing law: Imposed at a rate of 5 percent within the county, and authorizes the county to increase the tax rate to 6 percent if approved by a majority of the members of the City-County Council; and -New law: Authorizes the county to increase the tax rate from 6 percent to 10 percent if approved by a majority of the members on the City-County Council.

-Authorizes Marion County to impose an excise tax on the sale of alcoholic beverages in addition to the excise taxes imposed statewide, provided that the tax does not apply to the sale of alcoholic beverages for on-premises consumption, and provided that the tax rate does not exceed the the following rates (Sec. 6):

-$0.11 per gallon of beer or flavored malt beverage; -$2.68 per gallon of liquor or wine that contains at least 21 percent of absolute alcohol by volume; -$0.47 per gallon of wine; -$0.05 per gallon of liquid malt or wort; and -$0.11 per gallon of hard cider.

-Increases the statewide excise taxes on alcoholic beverages as follows (Secs. 21-25):

-From $0.115 per gallon to $0.23 per gallon for beer or flavored malt beverages; -From $2.68 per gallon to $5.36 per gallon of liquor or wine that contains at least 21 percent of absolute alcohol by volume; -From $0.47 per gallon to $0.94 per gallon of wine; -From $0.05 per gallon to $0.10 per gallon of liquid malt or wort; and -From $0.115 per gallon to $0.23 per gallon of hard cider.

-Authorizes the city of Indianapolis to impose a fee on parking at a commercial parking establishment in an amount established by the ordinance (Sec. 42). -Establishes an expiration date of January 1, 2020 for the off-premises alcohol beverage tax, Indianapolis commercial parking fee, and increases in the supplemental auto rental excise tax, innkeepers tax, and county admissions tax imposed by Marion County (Secs. 1, 5-6, & 42). -Appropriates the revenue generated by the off-premises alcohol beverage tax, the Indianapolis commercial perking fee, and increases in the supplemental auto rental excise tax, innkeepers tax, and county admissions tax imposed by Marion County to the Sports and Convention Facilities Operating Fund established by this Act, of which the funds may only be used for paying usual and customary operating expenses that have a positive economic impact with respect to capital improvements operated by the Marion County Capital Improvement Board (Secs. 1, 5-6, 34, & 42). -Authorizes Monroe County to impose an excise tax at a rate of 1 percent on the retail sale of food and beverages for on-premises consumption, and requires the revenue be used only to finance, refinance, construct, operate, or maintain a convention center, conference center, or related tourism or economic development project (Sec. 15). -Repeals the expiration date of December 31, 2015 by which localities that impose a food and beverage tax (Sec. 6-9-27) are authorized to initiate projects funded by the tax revenue, and adds sewer system improvements to the list of projects that may be funded by the tax revenue (Secs. 15-16).

Full Bill Text