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Statutes > Indiana > Title6 > Ar9 > Ch40

IC 6-9-40

    

Chapter 40. Steuben County Food and Beverage Tax

IC 6-9-40-1

Application
    

Sec. 1. This chapter applies to Steuben County.
As added by P.L.96-2008, SEC.3.

IC 6-9-40-2

Definitions
    

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter.
As added by P.L.96-2008, SEC.3.

IC 6-9-40-3

Food and beverage tax authorized
    

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.
    (b) If the fiscal body adopts an ordinance under subsection (a), the
fiscal body shall immediately send a certified copy of the ordinance
to the department of state revenue.
    (c) If the fiscal body adopts an ordinance under subsection (a), the
county 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.96-2008, SEC.3.

IC 6-9-40-4

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 in which the tax is imposed; and
        (3) by a retail merchant for consideration.
    (b) Transactions described in subsection (a)(1) 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) made of two (2) or more food ingredients, mixed or
combined by a retail merchant for sale as a single item (other
than food that is only cut, repackaged, or pasteurized by the
seller, and eggs, fish, meat, poultry, and foods containing these
raw animal foods requiring cooking by the consumer as
recommended by the federal Food and Drug Administration in
chapter 3, subpart 3-401.11 of its Food Code so as to prevent
food borne illnesses); or
        (4) food sold with eating utensils provided by a retail merchant,

including plates, knives, forks, spoons, glasses, cups, napkins,
or straws (for purposes of this subdivision, a plate does not
include a container or package used to transport the food).
    (c) The county food and beverage tax does not apply to the
furnishing, preparing, or serving of a food or beverage in a
transaction that is exempt, or to the extent the transaction is exempt,
from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.96-2008, SEC.3.

IC 6-9-40-5

Tax rate
    

Sec. 5. The county 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 does not
include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.96-2008, SEC.3.

IC 6-9-40-6

Liability; collection
    

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 or may be combined with the return
filed for the payment of the state gross retail tax, as prescribed by the
department of state revenue.
As added by P.L.96-2008, SEC.3.

IC 6-9-40-7

Distribution of food and beverage tax revenues
    

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. The county
auditor shall, at least monthly, make a distribution of fifty percent
(50%) of the amount received from the treasurer of state in the
immediately preceding thirty (30) days to the city of Angola. The
remainder of the distribution shall be retained for use by the county.
As added by P.L.96-2008, SEC.3.

IC 6-9-40-8

Food and beverage tax receipts fund
    

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a
county described in section 1 of this chapter, the fiscal officer of a
political subdivision receiving a distribution under this chapter shall
establish a food and beverage tax receipts fund.
    (b) The fiscal officer of a political subdivision receiving a
distribution under this chapter shall deposit in this fund all amounts
received under this chapter.

    (c) Money earned from the investment of money in the fund
becomes a part of the fund.
As added by P.L.96-2008, SEC.3.

IC 6-9-40-9

Permissible uses of money in a food and beverage tax receipts
fund; bonding authority
    

Sec. 9. (a) Except as provided in subsection (b), money in the
fund established under section 8 of this chapter shall be used by a
political subdivision receiving a distribution under this chapter only
for the following purposes:
        (1) Construction, extension, or completion of sewerlines,
waterlines, streets, curbs, sidewalks, bridges, roads, highways,
alleys, public ways, parking facilities, lighting, electric signals,
information and high technology infrastructure (as defined in
IC 5-28-9-4), and any other infrastructure improvements.
        (2) Engineering, legal, and other consulting or advisory
services, plans, specifications, surveys, cost estimates, and other
costs or expenses necessary or incident to activities described
in subdivision (1).
        (3) Park and recreation purposes, including the purchase of land
for park and recreation purposes.
        (4) Police and law enforcement purposes, firefighting and fire
prevention purposes, emergency medical services and
ambulance services, and other public safety purposes.
    (b) The fiscal body of a political subdivision receiving a
distribution under this chapter may pledge money in the political
subdivision's fund to pay bonds issued, loans obtained, and lease
payments or other obligations incurred by or on behalf of the
political subdivision to provide the infrastructure improvements
described in subsection (a).
    (c) A pledge under subsection (b) is enforceable under
IC 5-1-14-4.
As added by P.L.96-2008, SEC.3. Amended by P.L.1-2009, SEC.61.

IC 6-9-40-10

Covenants
    

Sec. 10. With respect to obligations for which a pledge has been
made under section 9(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 under this chapter if the
payment of any of the obligations is outstanding.
As added by P.L.96-2008, SEC.3.

IC 6-9-40-11

Legislative findings
    

Sec. 11. The general assembly finds that Steuben County and the
city of Angola face unique challenges because of their fluctuating
population and that the challenges may be addressed through the

provisions of this chapter.
As added by P.L.96-2008, SEC.3.