6-9-35-6. Transmission of Ordinance to State
Sec. 6. If a fiscal body adopts an ordinance under section 5 of this chapter, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. As added by P.L.214-2005, SEC.44.
6-9-35-7. Application to Transactions
Sec. 7. If a fiscal body adopts an ordinance under section 5 of this chapter, the food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted. As added by P.L.214-2005, SEC.44.
6-9-35-8. Transactions Taxed
Sec. 8. Except as provided in section 10 of this chapter, a tax imposed under section 5 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) in the county or municipality, or […]
6-9-35-9. Transactions Taxed
Sec. 9. Transactions described in section 8(1) of this chapter include transactions in which food or beverage is: (1) served by a retail merchant off the merchant’s premises; (2) food sold in a heated state or heated by a retail merchant; (3) two (2) or more food ingredients mixed or combined by a retail merchant […]
6-9-35-10. Transactions Exempt
Sec. 10. The food and beverage tax under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5. As added by P.L.214-2005, SEC.44.
6-9-35-11. Collection and Payment; Returns
Sec. 11. The county fiscal body may adopt an ordinance requiring that any tax imposed under this chapter be reported on forms approved by the county treasurer and that the tax be paid monthly to the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more […]
6-9-35-12. Tax Revenue Distributions
Sec. 12. (a) As long as there are any current or future obligations owed by the capital improvement board to the authority or any state agency under a lease or other agreement entered into between the capital improvement board and the authority or any state agency pursuant to IC 5-1-17-26, fifty percent (50%) of the […]
6-9-35-13. Food and Beverage Tax Fund; Deposits
Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the county’s or municipality’s fiscal officer, or both, shall establish a food and beverage tax fund. (b) The fiscal officer shall deposit in the fund all amounts received by the fiscal officer under this chapter. (c) Any money earned from the […]
6-9-35-14. Food and Beverage Tax Fund; Uses
Sec. 14. Money in the food and beverage tax fund shall be used by the county or municipality: (1) to reduce the county’s or municipality’s property tax levy for a particular year at the discretion of the county or municipality, but this use does not reduce the maximum permissible levy under IC 6-1.1-18.5 for the […]
6-9-35-15. Tax Repeal; Ordinance
Sec. 15. (a) If there are no obligations of the capital improvement board described in section 12(a) of this chapter then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made under section 14 of this chapter, the fiscal body may adopt an ordinance, after December […]