IC 6-9-12
    Chapter 12. Marion County Food and Beverage Tax

IC 6-9-12-1
Definitions
    Sec. 1. As used in this chapter:
    "Beverage" includes, but is not limited to, any alcoholic beverage.
    "Food" includes, but is not limited to, any food product.
    "Gross retail income" has the same meaning as the definition ofthat term contained in IC 6-2.5-1-5.
    "Person" has the same meaning as the definition of that termcontained in IC 6-2.5-1-3.
    "Retail merchant" has the same meaning as the definition of thatterm contained in IC 6-2.5-1-8.
As added by Acts 1981, P.L.99, SEC.1.

IC 6-9-12-2
Imposition of tax by ordinance
    Sec. 2. (a) After January 1 but before June 1 of any year, thecity-county council of a county that contains a consolidated city mayadopt an ordinance to impose an excise tax, known as the countyfood and beverage tax, on those transactions described in section 3of this chapter.
    (b) If a city-county council adopts an ordinance under subsection(a), it shall immediately send a certified copy of the ordinance to thecommissioner of the department of state revenue.
    (c) If a city-county council adopts an ordinance under subsection(a), the county food and beverage tax applies to transactions thatoccur after June 30 of the year in which the ordinance is adopted.
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.16-1984,SEC.5.

IC 6-9-12-3
Taxable transactions
    Sec. 3. (a) Subject to section 4 of this chapter, the tax imposedunder this chapter applies to any transaction in which food orbeverage is furnished, prepared, or served:
        (1) for consumption at a location, or on equipment, provided bya retail merchant;
        (2) in a county in which a consolidated first class city is located;and
        (3) by a retail merchant for a consideration.
    (b) Transactions described in subsection (a)(1) include, but arenot limited to transactions in which food or beverage is:
        (1) served by a retail merchant off his premises;
        (2) food sold in a heated state or heated by a retail merchant;
        (3) two (2) or more food ingredients mixed or combined by aretail merchant for sale as a single item (other than food that isonly 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 thefederal Food and Drug Administration in chapter 3, subpart3-401.11 of its Food Code so as to prevent food borneillnesses); 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 notinclude a container or packaging used to transport the food).
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.257-2003,SEC.33.

IC 6-9-12-4
Exemptions
    Sec. 4. The county food and beverage tax does not apply to thefurnishing, preparing, or serving of any food or beverage in atransaction that is exempt, or to the extent exempt, from the stategross retail tax imposed by IC 6-2.5.
As added by Acts 1981, P.L.99, SEC.1.

IC 6-9-12-5
Rate of tax
    Sec. 5. (a) Subject to subsection (b), the county food and beveragetax imposed on a food or beverage transaction described in section3 of this chapter equals one percent (1%) of the gross retail incomereceived by the retail merchant from the transaction. The taxauthorized under this subsection expires January 1, 2041.
    (b) On or before June 30, 2005, the city-county council of acounty may, by a majority vote of the members elected to thecity-county council, adopt an ordinance that increases the taximposed under this chapter by an additional rate of one percent (1%)to a total rate of two percent (2%). The ordinance must specify thatthe increase in the tax authorized under this subsection expires on:
        (1) January 1, 2041;
        (2) January 1, 2010, if on that date there are no obligationsowed by the capital improvement board of managers to theauthority created by IC 5-1-17 or to any state agency underIC 5-1-17-26; or
        (3) October 1, 2005, if on that date there are no obligationsowed by the capital improvement board of managers to theIndiana stadium and convention building authority or to anystate agency under a lease or a sublease of an existing capitalimprovement entered into under IC 5-1-17, unless waived bythe budget director.
If a city-county council adopts an ordinance under this subsection, itshall immediately send a certified copy of the ordinance to thecommissioner of the department of state revenue, and the increase inthe tax imposed under this chapter applies to transactions that occurafter June 30, 2005.
    (c) For purposes of this chapter, the gross retail income receivedby the retail merchant from a transaction that is subject to the tax

imposed by this chapter does not include the amount of tax imposedon the transaction under IC 6-2.5.
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005,SEC.30.

IC 6-9-12-6
Liability; collection
    Sec. 6. The person who acquires any food or beverage under atransaction described in section 3 of this chapter is liable for thecounty food and beverage tax. The person shall pay the tax to theretail merchant as a separate amount added to the consideration forthe food or beverage. The retail merchant shall collect the tax as anagent for the county and the state.
As added by Acts 1981, P.L.99, SEC.1.

IC 6-9-12-7
Procedures for imposition, payment, and collection; returns
    Sec. 7. The county food and beverage tax shall be imposed, paid,and collected in the same manner that the state gross retail tax isimposed, paid, and collected under IC 6-2.5. However, the return tobe filed for the payment of the county food and beverage tax may beeither a separate return or may be combined with the return filed forthe payment of the state gross retail tax, as prescribed by thedepartment of state revenue.
As added by Acts 1981, P.L.99, SEC.1.

IC 6-9-12-8
Payment to capital improvement board of county
    Sec. 8. The amounts received from the county food and beveragetax shall be paid monthly by the treasurer of the state to the treasurerof the capital improvement board of managers of the county or itsdesignee upon warrants issued by the auditor of state. So long asthere are any current or future obligations owed by the capitalimprovement board of managers to the Indiana stadium andconvention building authority created by IC 5-1-17 or any stateagency pursuant to a lease or other agreement entered into betweenthe capital improvement board of managers and the Indiana stadiumand convention building authority or any state agency underIC 5-1-17-26, the capital improvement board of managers or itsdesignee shall deposit the revenues received from that portion of thecounty food and beverage tax imposed under:
        (1) section 5(a) of this chapter for revenue received afterDecember 31, 2027; and
        (2) section 5(b) of this chapter;
in a special fund, which may be used only for the payment of theobligations described in this section.
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005,SEC.31.

IC 6-9-12-9Repealed
    (Repealed by P.L.214-2005, SEC.77.)