Supporting research into a potential Food and Beverage Tax

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Resolution Supporting Additional Research on Potential Food & Beverage Tax Page 2 Municipality Rate Effective Date Plainfield 1% August 1995 Rockville 1% September 1, 2015 Shipshewana 1% July 1990 Westfield 1% August 2005 Zionsville 1 % November 2005; and G, House Enrolled Act 1120 -2005 authorized several counties and municipalities to enact an ordinance to impose a one percent (1 %) food and beverage tax; with the above - listings showing the nine (9) communities so authorized by the Indiana General Assembly; and 6 in the current session of the 2016 Indiana General Assembly, several House Bills were introduced addressing food and beverage taxes in various counties [HB 1040, HB 1096, HB 1170, and HB 1305] as well as one proposed for Greenwood [HB 1192], and HB 1191 was introduced seeking a uniform municipal food and beverage tax; and N the Common Council notes that Potawatomi Zoo, the oldest zoo in the State of Indiana, was originally founded in 1902 at Leeper Park and moved to its current location in 1912 which consists of approximately twenty -three (23) acres located at 500 South Greenlawn Avenue, where the zoo is the home to approximately 400 animals of 160 different species with a special emphasis on large cats, primates and Australian animal; and G, Potawatomi Zoo is accredited by the Association of Zoos and Aquariums (AZA) and meets the "rigorous, professional standards for animal welfare and management, veterinary care, behavioral enrichment, nutrition and staff training" and facilitates "Species Survival Plans and Population Management Plans "; and N in 2013, Potawatomi Zoo attracted 205,758 visitors, an increase of 1,860 from 2012, with the "Education Department setting a record for annual program participation with over 57,000 people coming into contact with staff and volunteer educators ", as documented in the 2013 Annual Report of the South Bend Parks and Recreation Department; and 2015 saw the highest attendance record in the history of Potawatomi Zoo, making the it the 2nd most popular attraction in St. Joseph County; and G, on June 10, 2013, the South Bend Common Council adopted Resolution No. 4262 -13 which recommended that the City of South Bend enter into a public /private partnership agreement with the Potawatomi Zoological Society; and G,► in December of 2013, the South Bend Board of Park Commissioners unanimously approved a five -year lease for the Potawatomi Zoological Society to oversee the management and daily activities of the Potawatomi Zoo, effective January 1, 2014; and N, a Zoo Master Plan has been developed which proposes $37 million in infrastructure and other capital improvements to the Potawatomi Zoo, which is now celebrating its 114th year of operation; and N it is estimated, that if enabling legislation is enacted by the Indiana General Assembly, a proposed 0.25 percent food and beverage tax earmarked for the Potawatomi Zoo may generate between $1 million to $1.5 million annually, which would further require authorization of such a tax by at least two (2) of the three (3)