In 1986, Fort Wayne created a temporary local food and beverage tax to help with the construction of the War Memorial Coliseum. Over 30 years later, and long after completing the Coliseum, the tax on restaurants still stands.
Food and beverage taxes have proven to be ineffective in raising the projected revenues. Baltimore imposed a similar tax, and the revenue fell far short of projections. Even worse, Walmart closed its only Baltimore location, and local grocery chains laid off employees and closed due to decreased revenues.