republic-os/legislation/us/states/in/2021/sb-381.md

---
type: "Bill"
title: "Innkeeper's tax."
description: "Changes the distribution of part of the tax revenue in the Tippecanoe County innkeeper's tax fund (fund) so that 10% of the revenue in the fund is distributed to the department of natural resources for the development of projects in the state park and 20% of the revenue in the fund is distributed as determined by the county fiscal body. Provides that the Daviess County innkeeper's tax rate may not exceed 9%. Provides that all or part of the revenue received from imposition of the innkeeper's tax in Boone County may, subject to authorization by the county fiscal body, be pledged towards payment of obligations issued or entered into by a political subdivision in the county to finance the construction, acquisition, enlargement, and equipping of a sports and recreation facility. Provides for collection procedures of a county innkeeper's tax by the department of state revenue if a county fiscal body adopts an ordinance making a change concerning the imposition of the innkeeper's tax."
jurisdiction: "us/states/in"
legislature: "Indiana General Assembly"
session: "2021"
identifier: "SB 381"
citation: "Indiana SB 381 (2021)"
classification: ["bill"]
subjects: ["INNKEEPERS AND INNKEEPERS' TAXES", "NATURAL RESOURCES", "State Department of", "PARKS AND CAMPGROUNDS", "TIPPECANOE COUNTY"]
status: "enacted"
primary_sponsors: ["Brian Buchanan", "Ron Alting", "Timothy Brown"]
version_count: 5
action_count: 24
vote_count: 1
first_action: "2021-01-14"
last_action: "2021-04-26"
source: "openstates"
source_identifier: "ocd-bill/ad237a22-4976-437a-b411-501500b68208"
source_url: "http://iga.in.gov/legislative/2021/bills/senate/381"
source_hash: "b469c6f9dd632802cf3e3f20100f097c983812f93db2c0883ffb40d65e59f388"
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 381 (2021) — Innkeeper's tax.

Changes the distribution of part of the tax revenue in the Tippecanoe County innkeeper's tax fund (fund) so that 10% of the revenue in the fund is distributed to the department of natural resources for the development of projects in the state park and 20% of the revenue in the fund is distributed as determined by the county fiscal body. Provides that the Daviess County innkeeper's tax rate may not exceed 9%. Provides that all or part of the revenue received from imposition of the innkeeper's tax in Boone County may, subject to authorization by the county fiscal body, be pledged towards payment of obligations issued or entered into by a political subdivision in the county to finance the construction, acquisition, enlargement, and equipping of a sports and recreation facility. Provides for collection procedures of a county innkeeper's tax by the department of state revenue if a county fiscal body adopts an ordinance making a change concerning the imposition of the innkeeper's tax.

## Version chain

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

1. **Engrossed Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0381/versions/SB0381.04.ENGH)
2. **Enrolled Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0381/versions/SB0381.05.ENRH)
3. **Introduced Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0381/versions/SB0381.01.INTR)
4. **Senate Bill (H)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0381/versions/SB0381.03.COMH)
5. **Senate Bill (S)** (committee substitute) — [source](http://in-proxy.openstates.org/2021/bills/SB0381/versions/SB0381.02.COMS)

## Votes

- SB 381 - Brown, T. - 3rd Reading — **77–13** (pass) · lower

## Sponsors

- Brian Buchanan — primary (person)
- Ron Alting — primary (person)
- Timothy Brown — primary (person)
- Chris Campbell — cosponsor (person)
- Don Lehe — cosponsor (person)
- Sheila Klinker — cosponsor (person)

## Timeline

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

- **2021-01-14** Authored by Senators Buchanan and Alting
- **2021-01-14** First reading: referred to Committee on Tax and Fiscal Policy `reading-1, referral-committee`
- **2021-02-16** Committee report: amend do pass, adopted `committee-passage`
- **2021-02-18** Second reading: ordered engrossed `reading-2`
- **2021-02-23** House sponsor: Representative Brown T
- **2021-02-23** Cosponsor: Representative Lehe
- **2021-02-23** Third reading: passed; Roll Call 200: yeas 42, nays 5 `passage, reading-3`
- **2021-02-24** Referred to the House
- **2021-03-04** First reading: referred to Committee on Ways and Means `reading-1, referral-committee`
- **2021-03-11** Committee report: amend do pass, adopted `committee-passage`
- **2021-03-16** Amendment #2 (Brown T) prevailed; voice vote `amendment-failure, amendment-passage`
- **2021-03-16** Amendment #3 (Thompson) prevailed; voice vote `amendment-failure, amendment-passage`
- **2021-03-16** Second reading: amended, ordered engrossed `reading-2`
- **2021-03-16** Representative Campbell added as cosponsor
- **2021-03-18** Third reading: passed; Roll Call 274: yeas 77, nays 13 `passage, reading-3`
- **2021-03-18** Representative Klinker added as cosponsor
- **2021-03-19** Returned to the Senate with amendments `amendment-failure`
- **2021-04-13** Motion to concur filed
- **2021-04-14** Senate concurred in House amendments; Roll Call 440: yeas 38, nays 10 `amendment-failure`
- **2021-04-21** Signed by the President Pro Tempore
- **2021-04-22** Signed by the Speaker
- **2021-04-26** Public Law 122
- **2021-04-26** Signed by the Governor `executive-signature`
- **2021-04-26** Signed by the President of the Senate

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ad237a22-4976-437a-b411-501500b68208`. Confidence: reported (aggregated from official Indiana legislature records).