Indiana Toll Road food and beverage tax.

Authors: Representative Thomas Dermody

Co-authors: Representative Wes Culver

Digest

Authorizes Elkhart, LaGrange, LaPorte, Porter, and Steuben counties to adopt a food and beverage tax that is imposed only within a travel plaza located next to the Indiana toll road. Provides that the tax rate equals 1%. Specifies that the receipts from the food and beverage tax shall be distributed to the Northern Indiana Tourism Development Commission. Specifies the uses to which receipts from the food and beverage tax may be applied.