---
type: "Bill"
title: "Innkeeper's tax."
description: "Authorizes Jefferson County to impose its innkeeper's tax at a rate of 8% (instead of 5% under current law). Provides that, if the tax rate is increased to more than 5%, the portion of the tax rate that exceeds 5% expires on December 31, 2045. Authorizes Elkhart County to impose its innkeeper's tax at a rate of 8% (instead of 5% under current law). Provides that, if the tax rate is increased to more than 5%, the portion of the tax rate that exceeds 5% expires on December 31, 2045. Authorizes Knox County to impose its innkeeper's tax at a rate of 8% (instead of 6% under current law). Provides that, if the tax rate is increased to more than 6%, the portion of the tax rate that exceeds 6% expires on December 31, 2045."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2024"
identifier: "SB 238"
citation: "Indiana SB 238 (2024)"
classification: ["bill"]
subjects: ["COUNTIES; Elkhart", "COUNTIES; Jefferson", "COUNTIES; Knox", "TAXES; Innkeeper's Taxes"]
status: "enacted"
primary_sponsors: ["Alex Zimmerman", "Chris Garten", "Randy Maxwell"]
version_count: 6
action_count: 33
vote_count: 4
first_action: "2024-01-10"
last_action: "2024-03-13"
source: "openstates"
source_identifier: "ocd-bill/9b8f7989-575a-4484-88b8-fe0c20be1432"
source_url: "https://api.iga.in.gov/2024/bills/sb0238"
source_hash: "5e91834e35cc121a6421294077b26b3e6c01a3ee0c95f8cd6bcd34f5b61b3f1d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-in"]
---

# Indiana SB 238 (2024) — Innkeeper's tax.

Authorizes Jefferson County to impose its innkeeper's tax at a rate of 8% (instead of 5% under current law). Provides that, if the tax rate is increased to more than 5%, the portion of the tax rate that exceeds 5% expires on December 31, 2045. Authorizes Elkhart County to impose its innkeeper's tax at a rate of 8% (instead of 5% under current law). Provides that, if the tax rate is increased to more than 5%, the portion of the tax rate that exceeds 5% expires on December 31, 2045. Authorizes Knox County to impose its innkeeper's tax at a rate of 8% (instead of 6% under current law). Provides that, if the tax rate is increased to more than 6%, the portion of the tax rate that exceeds 6% expires on December 31, 2045.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Engrossed Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0238/SB0238.03.ENGS.pdf)
2. **Engrossed Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0238/SB0238.05.ENGH.pdf)
3. **Enrolled Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0238/SB0238.06.ENRH.pdf)
4. **Introduced Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0238/SB0238.01.INTR.pdf)
5. **Senate Bill (H)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0238/SB0238.04.COMH.pdf)
6. **Senate Bill (S)** (committee substitute) — [source](https://iga.in.gov/pdf-documents/123/2024/senate/bills/SB0238/SB0238.02.COMS.pdf)

## Votes

- SB 238 - Zimmerman - 3rd Reading — **67–23** (pass) · lower
- SB 238 - Zimmerman — **75–21** (pass) · lower
- SB 238 - Maxwell - 3rd Reading — **38–11** (pass) · upper
- SB 238 - Garten — **41–7** (pass) · upper

## Sponsors

- Alex Zimmerman — primary (person)
- Chris Garten — primary (person)
- Randy Maxwell — primary (person)
- Doug Miller — cosponsor (person)
- Joanna King — cosponsor (person)
- Michael Karickhoff — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-01-10** Authored by Senator Maxwell
- **2024-01-10** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2024-01-23** Committee report: do pass, adopted `committee-passage`
- **2024-01-25** Amendment #1 (Maxwell) prevailed; voice vote `amendment-passage`
- **2024-01-25** Second reading: amended, ordered engrossed `reading-2`
- **2024-01-29** Senator Garten added as second author
- **2024-01-29** House sponsor: Representative Zimmerman
- **2024-01-29** Third reading: passed; Roll Call 52: yeas 38, nays 11 `passage, reading-3, reading-3`
- **2024-01-31** Referred to the House `referral`
- **2024-02-06** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2024-02-22** Committee report: amend do pass, adopted `committee-passage`
- **2024-02-22** Representatives Karickhoff, King, Miller D added as cosponsors
- **2024-02-27** Second reading: amended, ordered engrossed `reading-2`
- **2024-02-27** Amendment #2 (Thompson) prevailed; voice vote `amendment-passage`
- **2024-02-28** Third reading: passed; Roll Call 239: yeas 67, nays 23 `passage, reading-3, reading-3`
- **2024-02-28** Returned to the Senate with amendments `receipt`
- **2024-02-29** Senate advisors appointed: Randolph Lonnie M and Maxwell
- **2024-02-29** House conferees appointed: Zimmerman and Harris
- **2024-02-29** House advisors appointed: Karickhoff, King, Cherry and Andrade
- **2024-02-29** Motion to concur filed `filing`
- **2024-02-29** Motion to dissent filed `filing`
- **2024-02-29** Concurrence withdrawn `withdrawal`
- **2024-02-29** Senate dissented from House amendments
- **2024-02-29** Senate conferees appointed: Garten and Hunley
- **2024-03-07** CCR # 1 filed in the House `filing`
- **2024-03-07** Rules Suspended. Conference Committee Report 1: adopted by the House; Roll Call 325: yeas 75, nays 21
- **2024-03-07** CCR # 1 filed in the Senate `filing`
- **2024-03-12** Signed by the President of the Senate `passage`
- **2024-03-11** Signed by the Speaker `passage`
- **2024-03-08** Rules Suspended. Conference Committee Report 1: adopted by the Senate; Roll Call 310: yeas 41, nays 7
- **2024-03-08** Signed by the President Pro Tempore `passage`
- **2024-03-13** Public Law 121 `became-law`
- **2024-03-13** Signed by the Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9b8f7989-575a-4484-88b8-fe0c20be1432`. Confidence: reported (aggregated from official Indiana legislature records).