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Read. Follow. Verify.Senate Bill 142 Allows Delaware County to Consolidate Hospitality Tax Boards
Last action · January 28, 2026: First reading: referred to Committee on Ways and MeansSponsors: Scott Alexander and 2 others
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What This Bill Proposed
Allows the Delaware County to adopt an ordinance consolidating local boards administering innkeeper's and es into a single entity, effective July 1, 2026.
Changes local tax administration structure in Delaware County by replacing separate hospitality tax boards with one unified entity and transferring all existing funds, contracts, and property.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Delaware County executive
The executive is granted the authority to adopt an ordinance consolidating hospitality tax boards and determining board membership.
Members of former hospitality boards
Their terms end on the date the consolidating ordinance is adopted and the former entities are abolished.
Delaware County residents
Administration of local innkeeper's and food and beverage tax funds is restructured into a single consolidated entity.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
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What happens to existing funds when the boards are consolidated?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · passed the Senate · in House committee.
Procedural history
9 actions- Jan 28, 2026HouseIntroducedFirst reading: referred to Committee on Ways and Means
- Jan 27, 2026SenateReferred to the House
- Jan 26, 2026SenateHouse sponsor: Representative Prescott
- Jan 26, 2026SenateFloorThird reading: passed; Roll Call 71: yeas 44, nays 0
- Jan 22, 2026SenateSenator Gaskill added as second author
- Jan 22, 2026SenateFloorSecond reading: ordered engrossed
Show 3 earlier actions
- Jan 20, 2026SenateFloorCommittee report: amend do pass, adopted
- Jan 5, 2026SenateIntroducedFirst reading: referred to Committee on Tax and Fiscal Policy
- Jan 5, 2026SenateAuthored by Senator Alexander
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
iga.in.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 35)
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz15Current news / social attention level
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