6-9-47.5-1. Applicability

Sec. 1. This chapter applies to Orange County. As added by P.L.254-2015, SEC.2.

6-9-47.5-10. Covenants

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this […]

6-9-47.5-2. Applicable Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.254-2015, SEC.2.

6-9-47.5-3. Imposition of Tax by Ordinance; Separate Hearing

Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the county may adopt an ordinance under this subsection only after the fiscal body has previously […]

6-9-47.5-4. Taxable Transactions

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 county; and (3) by a retail […]

6-9-47.5-5. Tax Rate

Sec. 5. The county food and beverage tax rate: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) may not exceed one percent (1%); of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this […]

6-9-47.5-6. Collection Procedures

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 […]

6-9-47.5-7. Distribution of Tax Revenue

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the auditor of state. As added by P.L.254-2015, SEC.2.

6-9-47.5-8. Deposit of Tax Revenue

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

6-9-47.5-9. Use of Tax Revenue

Sec. 9. Money in the food and beverage tax receipts fund must be used by the county only for the following purposes: (1) For economic development purposes, including the pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations for economic development purposes. (2) For the following purposes: (A) Storm water, sidewalk, street, […]