6-9-24-1. Application of Chapter

Sec. 1. This chapter applies to the town of Nashville. As added by P.L.111-1987, SEC.1. Amended by P.L.12-1992, SEC.51; P.L.170-2002, SEC.47; P.L.172-2011, SEC.109.

6-9-24-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.111-1987, SEC.1.

6-9-24-3. Ordinance Imposing Tax

Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal food and beverage tax, on those transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinance under subsection (a), it shall immediately send a certified copy of […]

6-9-24-4. Taxable Transactions; Exemption

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 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 municipality in which the tax is […]

6-9-24-5. Rate of Tax

Sec. 5. The municipal food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a […]

6-9-24-6. Collection of Tax; Returns

Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate returns or may […]

6-9-24-7. Payment of Receipts to Municipality

Sec. 7. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the municipality upon warrants issued by the auditor of state. As added by P.L.111-1987, SEC.1.

6-9-24-8. Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the fiscal body of the municipality shall establish a food and beverage tax receipts fund. (b) The fiscal officer of the municipality shall deposit in this fund all amounts received under this chapter. (c) Any money earned from the investment of […]

6-9-24-9. Repealed

As added by P.L.111-1987, SEC.1. Amended by P.L.184-2006, SEC.9; P.L.172-2011, SEC.110; P.L.165-2021, SEC.124. Repealed by P.L.137-2022, SEC.90.