IC 6-9-21
    Chapter 21. Delaware County Food and Beverage Tax

IC 6-9-21-1
Application of chapter
    Sec. 1. This chapter applies to a county having a population ofmore than one hundred eighteen thousand (118,000) but less than onehundred twenty thousand (120,000).
As added by P.L.76-1986, SEC.1. Amended by P.L.12-1992, SEC.49;P.L.170-2002, SEC.46.

IC 6-9-21-2
Definitions
    Sec. 2. The definitions in IC 6-9-12-1 apply throughout thischapter.
As added by P.L.76-1986, SEC.1.

IC 6-9-21-3
Adoption of ordinance
    Sec. 3. (a) The fiscal body of the county may adopt an ordinanceto impose an excise tax, known as the county food and beverage tax,on those transactions described in section 4 of this chapter.
    (b) If a fiscal body adopts an ordinance under subsection (a), itshall immediately send a certified copy of the ordinance to thecommissioner of the department of state revenue.
    (c) If a fiscal body adopts an ordinance under subsection (a), thecounty food and beverage tax applies to transactions that occur afterthe last day of the month that succeeds the month in which theordinance was adopted.
As added by P.L.76-1986, SEC.1.

IC 6-9-21-4
Taxable transactions; exceptions
    Sec. 4. (a) Except as provided in subsection (c), a tax imposedunder section 3 of this chapter applies to any transaction in whichfood or beverage is furnished, prepared, or served:
        (1) for consumption at a location, or on equipment, provided bya 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) includetransactions 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) 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 foodsrequiring cooking by the consumer as recommended by thefederal Food and Drug Administration in chapter 3, subpart

3-401.11 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).
    (c) 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 P.L.76-1986, SEC.1. Amended by P.L.257-2003,SEC.35.

IC 6-9-21-5
Tax rate; gross retail income
    Sec. 5. The county food and beverage tax imposed on a food orbeverage transaction described in section 4 of this chapter equals onepercent (1%) of the gross retail income received by the merchantfrom the transaction. For purposes of this chapter, the gross retailincome received by the retail merchant from such a transaction doesnot include the amount of tax imposed on the transaction underIC 6-2.5.
As added by P.L.76-1986, SEC.1.

IC 6-9-21-6
Imposition, payment, and collection of tax; filing of return
    Sec. 6. The tax that may be imposed under this chapter shall beimposed, paid, and collected in the same manner that the state grossretail tax is imposed, paid, and collected under IC 6-2.5. However,the return to be filed for the payment of the taxes may be made onseparate returns or may be combined with the return filed for thepayment of the state gross retail tax, as prescribed by the departmentof state revenue.
As added by P.L.76-1986, SEC.1.

IC 6-9-21-7
Civic center authority; appointment of members; party affiliation;residency; term; vacancy; vote
    Sec. 7. (a) If a tax is levied under section 3 of this chapter, thecounty fiscal body shall establish a civic center authority, composedof nine (9) members. The nine (9) members shall be appointed asfollows:
        (1) Four (4) members appointed by the executive of the largestmunicipality in the county.
        (2) Three (3) members appointed by the county executive body.
        (3) Two (2) members appointed by the county fiscal body.
    (b) No more than five (5) members of the civic center authoritymay be affiliated with the same political party. All members mustreside in the county.
    (c) The term of appointment on the authority is two (2) years.

However, when the initial appointments are made, each appointingauthority shall appoint one (1) member for a one (1) year term andthe remaining members for two (2) year terms. Subsequentappointments shall be for two (2) years. A vacancy on the authorityshall be filled for the unexpired term by the authority that made theprior appointment.
    (d) The affirmative vote of at least five (5) members of theauthority is required for the authority to take an action.
As added by P.L.76-1986, SEC.1.

IC 6-9-21-8
Payment of tax receipts to civic center authority
    Sec. 8. The amounts received from the taxes imposed under thischapter shall be paid monthly by the treasurer of state to the civiccenter authority established in the county upon warrants issued bythe auditor of state.
As added by P.L.76-1986, SEC.1.

IC 6-9-21-9
Food and beverage tax receipts fund
    Sec. 9. (a) If a tax is imposed under section 3 of this chapter, thecivic center authority shall establish a food and beverage tax receiptsfund.
    (b) The authority shall deposit in this fund all amounts receivedunder this chapter.
    (c) Any money earned from the investment of money in the fundbecomes a part of the fund.
    (d) Money in this fund shall be used by the authority solely tofinance, construct, improve, equip, operate, maintain, and promotethe use of a civic center or to renovate, equip, operate, maintain, andpromote the use of any existing structure that may be used as a civiccenter. The civic center authority is authorized to enter into lease orcontractual arrangements, or both, with governmental, not-for-profit,or other private entities for the purpose of operating, maintaining,and promoting the use of a civic center.
As added by P.L.76-1986, SEC.1.