# Indiana SB 356: Hospitality taxes.

Indiana SB 356, Hospitality taxes., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Scott Alexander (Republican); status failed, last action 2025-02-10 (Senator Gaskill added as second author) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-SB356-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 356
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Hospitality taxes.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2025-02-10, Senator Gaskill added as second author
- Sponsor: Scott Alexander (Republican)
- Cosponsors: 1
- Subjects: tax and fiscal policy
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Prohibits the civic center authority in Delaware County, which is established to receive and administer tax revenue from the county's food and beverage tax, from delegating any of its authorities under the food and beverage statute or from transferring any food and beverage tax revenue to governmental, not-for-profit, or other private entities under a lease or contractual arrangement for the purpose of operating, maintaining, and promoting the use of a civic center. Provides that if the fiscal body of Delaware County does not fix the budget, tax rate, and tax levy for the ensuing budget year as required, the most recent annual appropriations and annual tax levy are continued for the ensuing budget year.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Scott Alexander (Republican), Senate
- Cosponsor: Mike Gaskill (Republican), Senate

## Actions (3)

- 2025-02-10: Senator Gaskill added as second author (Senate)
- 2025-01-13: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2025-01-13: Authored by Senator Alexander (Senate)

## Bill text

- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0356/versions/SB0356.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0356/versions/SB0356.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
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Source: PRIA, https://policyrisk.com/state-bill/IN-SB356-2025 (as of 2026-10-17).