House Bill 1427, introduced in the Indiana House on April 16, 2025, aims to establish a new innkeeper's tax specifically for Boone County. This legislation is designed to enhance funding for local tourism and visitor promotion efforts, addressing the growing need for financial resources in the county's hospitality sector.

The bill allows Boone County to levy a tax on short-term rentals, including hotels, motels, and other accommodations, effective July 1, 2025. This tax will apply to any rental period of less than thirty days, providing a new revenue stream to support the county's convention, visitor, and tourism promotion fund. The existing framework for the innkeeper's tax, established under Indiana Code 6-9-18, will remain in effect until any amendments are made under this new chapter.

Supporters of House Bill 1427 argue that the additional funding is crucial for promoting Boone County as a tourist destination, which can lead to increased economic activity and job creation in the area. They emphasize that a well-funded tourism sector can enhance local businesses and improve community amenities.

However, the bill has faced some opposition. Critics express concerns about the potential burden on local businesses, particularly smaller establishments that may struggle to absorb the costs associated with the new tax. They argue that while promoting tourism is important, it should not come at the expense of local entrepreneurs who are already navigating a challenging economic landscape.

The implications of House Bill 1427 extend beyond just financial considerations. If successful, the tax could significantly boost Boone County's visibility as a tourist destination, potentially leading to increased visitor numbers and spending. This could have a ripple effect on local businesses, from restaurants to retail shops, fostering a more vibrant community.

As the bill moves through the legislative process, its future remains uncertain. Stakeholders are closely monitoring discussions, and further debates are expected as lawmakers weigh the benefits of increased tourism funding against the concerns of local business owners. The outcome of House Bill 1427 could set a precedent for how Indiana counties approach tourism funding and taxation in the years to come.