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SB 252

Boone County innkeeper's tax.

2025 Regular Session Introduced by Brian Buchanan and 4 co-sponsors

Boone County, Indiana gains authority to levy a local innkeeper's tax on overnight lodging to generate county revenue, passing the state Senate 48-1.

First reading: referred to Committee on Ways and Means
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Bill Summary · SB 252

Legislative bill overview

SB 252 authorizes Boone County, Indiana to impose a local innkeeper's tax (also called a hotel or lodging tax) on overnight accommodations within the county. The bill passed the Indiana Senate with overwhelming support (48-1) and has been referred to the House for consideration. This type of tax typically applies to hotel rooms, motels, bed-and-breakfasts, and similar temporary lodging facilities.

Why is this important

Innkeeper's taxes are a common revenue source for local governments, with funds typically designated for tourism promotion, infrastructure, or general county operations. For Boone County, this represents a new local revenue mechanism that doesn't directly tax residents' income or property. The tax burden primarily falls on visitors and travelers rather than permanent residents, which is often the rationale behind such policies.

Potential points of contention

  • Tax burden on tourism industry – Hotels and lodging businesses may face higher operational costs, potentially affecting competitiveness and pricing for visitors
  • Rate and implementation details – The bill's specific tax rate, exemptions, and how revenue will be allocated are not detailed in this summary, which could be significant to local hospitality stakeholders
  • Economic impact assumptions – The assumption that visitor-focused taxation won't discourage tourism or harm the local economy may be debated by business interests

Compiled from official sources — confirm details with the bill’s official record.

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