SB 142 Indiana Senate · 2026 Regular Session

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

440
Passed · 4 other
Total votes 48
Jan 26, 2026
D Democratic9
7 Yea 2
77% Yea
R Republican39
37 Yea 2
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