republic-os/legislation/us/states/in/2021/sb-164.md

---
type: "Bill"
title: "St. Joseph County innkeeper's tax."
description: "Provides that the innkeeper's tax board of managers (board of managers) shall support and assist the Potawatomi Zoo to secure bonds up to a term of 20 years to pay costs associated with financing projects for the Potawatomi Zoo. Authorizes the county fiscal body to adopt an ordinance to increase the tax rate to not more than 8% on a person renting or furnishing lodging accommodations in St. Joseph County. (Under current law, the tax rate is 6%.) Provides that if the county fiscal body adopts an ordinance to increase the tax rate, the county fiscal body must specify the effective date that the ordinance takes effect and immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Creates the Morris Performing Arts Center fund, which shall be administered by the board of managers. Creates the tourism capital investment fund, which shall be administered by the board of managers. Establishes an application process to award investment money to projects that have a substantial likelihood of increasing overnight guests in the hotel motel industry of St. Joseph County. Specifies the amount of tax revenue that the county treasurer shall deposit in the: (1) convention and exhibition center fund; (2) Mishawaka indoor sports complex fund; (3) Potawatomi Zoo fund; (4) Morris Performing Arts Center fund; and (5) tourism capital investment fund."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2021"
identifier: "SB 164"
citation: "Indiana SB 164 (2021)"
classification: ["bill"]
subjects: ["INNKEEPERS AND INNKEEPERS' TAXES", "ST. JOSEPH COUNTY"]
status: "enacted"
primary_sponsors: ["Dale DeVon", "David Niezgodski", "Linda Rogers", "Ryan Mishler"]
version_count: 5
action_count: 28
vote_count: 1
first_action: "2021-01-04"
last_action: "2021-04-19"
source: "openstates"
source_identifier: "ocd-bill/a3353c76-5880-4294-8f92-dbd629662af9"
source_url: "http://iga.in.gov/legislative/2021/bills/senate/164"
source_hash: "3befcb9e0c2df2edfa78430006ac295b713ca855ec917ffbbf194beab485ec43"
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 164 (2021) — St. Joseph County innkeeper's tax.

Provides that the innkeeper's tax board of managers (board of managers) shall support and assist the Potawatomi Zoo to secure bonds up to a term of 20 years to pay costs associated with financing projects for the Potawatomi Zoo. Authorizes the county fiscal body to adopt an ordinance to increase the tax rate to not more than 8% on a person renting or furnishing lodging accommodations in St. Joseph County. (Under current law, the tax rate is 6%.) Provides that if the county fiscal body adopts an ordinance to increase the tax rate, the county fiscal body must specify the effective date that the ordinance takes effect and immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Creates the Morris Performing Arts Center fund, which shall be administered by the board of managers. Creates the tourism capital investment fund, which shall be administered by the board of managers. Establishes an application process to award investment money to projects that have a substantial likelihood of increasing overnight guests in the hotel motel industry of St. Joseph County. Specifies the amount of tax revenue that the county treasurer shall deposit in the: (1) convention and exhibition center fund; (2) Mishawaka indoor sports complex fund; (3) Potawatomi Zoo fund; (4) Morris Performing Arts Center fund; and (5) tourism capital investment fund.

## Version chain

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

1. **Enrolled Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0164/versions/SB0164.05.ENRH)
2. **Introduced Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0164/versions/SB0164.01.INTR)
3. **Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0164/versions/SB0164.04.COMH)
4. **Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0164/versions/SB0164.03.COMS)
5. **Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0164/versions/SB0164.02.COMS)

## Votes

- SB 164 - DeVon - 3rd Reading — **74–16** (pass) · lower

## Sponsors

- Dale DeVon — primary (person)
- David Niezgodski — primary (person)
- Linda Rogers — primary (person)
- Ryan Mishler — primary (person)
- Lonnie Randolph — coauthor (person)
- Maureen Bauer — cosponsor (person)

## Timeline

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

- **2021-01-04** Authored by Senator Bray
- **2021-01-04** First reading: referred to Committee on Rules and Legislative Procedure `reading-1, referral-committee`
- **2021-01-28** Committee report: amend do pass adopted; reassigned to Committee on Tax and Fiscal Policy `committee-passage, referral-committee`
- **2021-01-28** Senator Bray removed as author
- **2021-01-28** Senator Mishler added as author
- **2021-02-01** Senator Mishler removed as author
- **2021-02-01** Senator Niezgodski added as author
- **2021-02-01** Senator Mishler added as second author
- **2021-02-02** Senator Rogers added as third author
- **2021-02-09** Committee report: do pass, adopted `committee-passage`
- **2021-02-11** Second reading: ordered engrossed `reading-2`
- **2021-02-15** House sponsor: Representative DeVon
- **2021-02-15** Cosponsor: Representative Bauer M
- **2021-02-15** Third reading: passed; Roll Call 107: yeas 31, nays 15 `passage, reading-3`
- **2021-02-16** Referred to the House
- **2021-03-01** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2021-03-16** Committee report: amend do pass, adopted `committee-passage`
- **2021-03-18** Second reading: ordered engrossed `reading-2`
- **2021-03-22** Third reading: passed; Roll Call 281: yeas 74, nays 16 `passage, reading-3`
- **2021-03-23** Returned to the Senate with amendments `amendment-failure`
- **2021-03-29** Motion to concur filed
- **2021-04-01** Senate concurred in House amendments; Roll Call 311: yeas 39, nays 9 `amendment-failure`
- **2021-04-01** Senator Randolph added as coauthor
- **2021-04-12** Signed by the President Pro Tempore
- **2021-04-13** Signed by the Speaker
- **2021-04-19** Signed by the President of the Senate
- **2021-04-19** Public Law 69
- **2021-04-19** 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/a3353c76-5880-4294-8f92-dbd629662af9`. Confidence: reported (aggregated from official Indiana legislature records).