Sec. 1. This chapter applies to a county having a population of more than sixty-five thousand (65,000) and less than sixty-six thousand six hundred (66,600). As added by P.L.214-2005, SEC.47. Amended by P.L.119-2012, SEC.78; P.L.104-2022, SEC.55.
Sec. 10. As used in this chapter, “person” has the meaning set forth in IC 6-2.5-1-3. As added by P.L.214-2005, SEC.47.
Sec. 11. As used in this chapter, “retail merchant” has the meaning set forth in IC 6-2.5-1-8. As added by P.L.214-2005, SEC.47.
Sec. 12. As used in this chapter, “unit” means: (1) a county described in section 1 of this chapter; or (2) a city or town located in the county described in section 1 of this chapter. As added by P.L.214-2005, SEC.47.
Sec. 13. (a) After January 1 but before August 1, the fiscal body of a unit may adopt an ordinance to impose an excise tax known as the unit’s food and beverage tax on transactions described in section 14 of this chapter. The fiscal body of a unit other than a county may not adopt […]
Sec. 14. (a) Except as provided in subsection (c), a food and beverage tax imposed under section 13 of this chapter applies to any transaction in which food or a beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) in the unit in […]
Sec. 15. The food and beverage tax imposed on a food or beverage transaction described in section 14 of this chapter is equal to one percent (1%) of the gross retail income received by the retail merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from […]
Sec. 16. (a) If no bonds, leases, obligations, or other evidences of indebtedness of a unit that are payable from a food and beverage tax imposed under this chapter are outstanding, the unit’s fiscal body may adopt an ordinance to repeal the unit’s food and beverage tax. (b) An ordinance described in subsection (a) must […]
Sec. 17. If a fiscal body adopts an ordinance under this chapter, the ordinance takes effect January 1 of the year following the year in which the ordinance is adopted. As added by P.L.214-2005, SEC.47.
Sec. 18. A food and beverage 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 that is filed for the payment of the tax may be made on a separate return or […]
Sec. 19. (a) The department shall notify the county auditor of a county containing a unit that imposes a food and beverage tax under this chapter of the amount of tax paid in the unit. (b) The amounts received from a food and beverage tax imposed under this chapter shall be paid monthly by the […]
Sec. 2. Except as otherwise provided in this chapter, the definitions in IC 36-1-2 apply throughout this chapter. As added by P.L.214-2005, SEC.47.
Sec. 20. A county auditor shall establish for each unit in the county that imposes a tax under this chapter a local food and beverage tax revenue fund into which all amounts received monthly from the treasurer of state under this chapter shall be deposited. As added by P.L.214-2005, SEC.47.
Sec. 21. Revenue derived from a tax imposed under this chapter may be treated by a unit as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the unit. As added by P.L.214-2005, SEC.47.
Sec. 22. A unit may use revenues from a tax imposed under this chapter for one (1) or more of the following purposes: (1) To promote and encourage conventions, visitors, and tourism within the unit. (2) To promote and encourage economic development within the unit. (3) Paying debt service or lease rentals on: (A) bonds; […]
Sec. 23. The department of local government finance may not reduce a unit’s property tax levy by the amount of revenue received from a tax imposed under this chapter. As added by P.L.214-2005, SEC.47.
Sec. 24. (a) The food and beverage tax revenue committee is established to make recommendations concerning the use of money in the funds established under section 20 of this chapter. The committee consists of the following members: (1) One (1) resident of the county representing each of the three (3) commissioner districts, appointed by the […]
Sec. 25. The general assembly covenants with each unit subject to this chapter and the purchasers and owners of bonds, leases, obligations, or any other evidences of indebtedness of the county payable from a tax imposed under this chapter that this chapter will not be repealed or amended in any manner that will adversely affect […]
Sec. 26. If a unit incurs indebtedness payable from a tax imposed by the unit under this chapter, the unit’s food and beverage tax terminates two (2) years after the retirement of the debt financed by the food and beverage tax. As added by P.L.214-2005, SEC.47.
Sec. 3. As used in this chapter, “beverage” includes an alcoholic beverage. As added by P.L.214-2005, SEC.47.
