Food and beverage and innkeeper's taxes.

Requires each local unit that imposes an innkeeper's tax or food and beverage tax to annually report information concerning distributions and expenditures of amounts received from the innkeeper's tax or food and beverage tax. Extends the Nashville food and beverage tax expiration date from July 1, 2023, to July 1, 2043. Provides that food and beverage taxes currently authorized under IC 6-9 and that do not otherwise contain an expiration date (other than the stadium and convention building authority food and beverage tax and the historic hotels food and beverage tax) shall expire on the later of: (1) January 1, 2042; or (2) the date on which all bonds or lease agreements outstanding on March 15, 2022, are completely paid. Requires each local unit that imposes a food and beverage tax that is subject to the expiration provision to provide to the department of local government finance (department) a list of each bond or lease agreement outstanding on March 15, 2022, and the date on which each will be completely paid. Requires the department to publish the information on the gateway Internet web site. Declares the intention of the general assembly to only authorize local units to impose new food and beverage taxes based on specified criteria.