Sec. 1. This chapter applies to the following: (1) A town having a population of more than nine thousand (9,000) located in a county having a population of more than seventy-one thousand (71,000) and less than seventy-nine thousand (79,000). (2) A town having a population of less than one thousand (1,000) located in a county […]
Sec. 10. With respect to obligations for which a pledge has been made under section 9(b) or 9.5(b) of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed […]
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.35-1990, SEC.24.
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 transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinance under subsection (a), the fiscal body shall immediately send a certified copy […]
Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a 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 city or town in which the […]
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 a transaction […]
Sec. 6. A tax 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 with the payment of the tax imposed under this chapter may be made on a separate return […]
Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city or town fiscal officer upon warrants issued by the auditor of state. As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.38.
Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a town described in section 1 of this chapter, the town fiscal officer shall establish a food and beverage tax receipts fund. (b) The town fiscal officer shall deposit in this fund all amounts received under this chapter. (c) Money […]
Sec. 8.5. (a) If a tax is imposed under section 3 of this chapter by a city described in section 1(6) of this chapter, the city fiscal officer shall establish a food and beverage tax receipts fund. (b) The city fiscal officer shall deposit in this fund all amounts received under this chapter. (c) Money […]
Sec. 9. (a) Except as provided in subsection (b), money in the fund established under section 8 of this chapter shall be used by the town for the financing, construction, operation, or maintenance of the following: (1) Sanitary sewers or wastewater treatment facilities. (2) Park or recreational facilities. (3) Drainage or flood control facilities. (4) […]
Sec. 9.5. (a) A city shall use money in the fund established under section 8.5 of this chapter for only the following: (1) Renovating the city hall. (2) Constructing new police or fire stations, or both. (3) Improving the city’s sanitary sewers or wastewater treatment facilities, or both. (4) Improving the city’s storm water drainage […]
