Local hospitality boards.
Summary
Allows the Delaware County executive to adopt an ordinance to consolidate the functions of a board, bureau, commission, authority, or any other similar entity (former entity) authorized to administer funds received from the Delaware County: (1) innkeeper's tax; or (2) food and beverage tax; into a single, consolidated entity as designated in the consolidating ordinance. Specifies that if a consolidating ordinance is adopted, each former entity is abolished on the date the ordinance is adopted, the term of a member serving on each former entity ends on the date the ordinance is adopted, and a subsequent ordinance may not be adopted to restore a former entity and transfer the powers, duties, and responsibilities of innkeeper's tax and food and beverage tax administration back to the former entity. Sets forth transitional provisions that must be included in the ordinance.
Bill status
passed
3 of 5 stages cleared
Introduction
Jan 2026
Committee Review
Jan 2026
Senate Passage
Jan 2026
House Passage
Governor
Introduced Jan 5, 2026
Last action Jan 28, 2026
Maddy AI version diff · 1 comparison
What changed between versions
Introduced Senate Bill (S)
→
Senate Bill (H)
·
4 edits
MODERATE
This bill was amended to specifically apply only to Delaware County instead of all Indiana counties. The changes narrow the scope of the legislation to a single county while adding specific statutory citations for the innkeeper's and food and beverage taxes that are being consolidated.
Scope change
The bill's applicability changed from being available to any Indiana county to being restricted exclusively to Delaware County.
SCOPE
Changed from allowing any county executive to adopt consolidation ordinances to specifically allowing only the Delaware County executive to do so.
DEFINITION
Added a new section (Sec. 0.5) explicitly stating that the chapter applies only to Delaware County.
TECHNICAL
Updated tax citations from general references to specific Indiana Code sections (IC 6-9-18 for innkeeper's tax and IC 6-9-21 for food and beverage tax).
Changed the chapter title from 'County Option Consolidation Ordinance' to 'Delaware County Hospitality Tax Board Consolidation Ordinance'.
Floor votes · Senate Jan 26, 2026
How they voted
44–0
Passed · 4 other
Total votes 48
Jan 26, 2026
D
Democratic9
77% Yea
R
Republican39
94% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
9
Key actions
2
Committee
1
Jan 26, 2026
Upper · Passed
Third reading: passed; Roll Call 71: yeas 44, nays 0
upper
Jan 20, 2026
Upper · Passed
Committee report: amend do pass, adopted
upper
3 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
J.D. Prescott
RRepublican
P
Mike Gaskill
RRepublican
P
Scott Alexander
RRepublican
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