CHAPTER 24. NASHVILLE FOOD AND BEVERAGE TAX

IC 6-9-24
    Chapter 24. Nashville Food and Beverage Tax

IC 6-9-24-1
Application of chapter
    Sec. 1. This chapter applies to a municipality (as defined inIC 36-1-2-11) located in a county having a population of more thanfourteen thousand nine hundred (14,900) but less than sixteenthousand (16,000).
As added by P.L.111-1987, SEC.1. Amended by P.L.12-1992,SEC.51; P.L.170-2002, SEC.47.

IC 6-9-24-2
Definitions
    Sec. 2. The definitions in IC 6-9-12-1 apply throughout thischapter.
As added by P.L.111-1987, SEC.1.

IC 6-9-24-3
Ordinance imposing tax
    Sec. 3. (a) The fiscal body of the municipality may adopt anordinance to impose an excise tax, known as the municipal food andbeverage tax, on those transactions described in section 4 of thischapter.
    (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), themunicipal food and beverage tax applies to transactions that occurafter the last day of the month that succeeds the month in which theordinance was adopted.
As added by P.L.111-1987, SEC.1.

IC 6-9-24-4
Taxable transactions; exemption
    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 municipality 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 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).
    (c) The municipal 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.111-1987, SEC.1. Amended by P.L.257-2003,SEC.37.

IC 6-9-24-5
Rate of tax
    Sec. 5. The municipal food and beverage tax imposed on a foodor beverage transaction described in section 4 of this chapter equalsone percent (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.111-1987, SEC.1.

IC 6-9-24-6
Collection of tax; returns
    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.111-1987, SEC.1.

IC 6-9-24-7
Payment of receipts to municipality
    Sec. 7. The amounts received from the taxes imposed under thischapter shall be paid monthly by the treasurer of state to themunicipality upon warrants issued by the auditor of state.
As added by P.L.111-1987, SEC.1.

IC 6-9-24-8
Food and beverage tax receipts fund
    Sec. 8. (a) If a tax is imposed under section 3 of this chapter, thefiscal body of the municipality shall establish a food and beveragetax receipts fund.
    (b) The fiscal officer of the municipality shall deposit in this fund

all amounts received under 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 municipality solely tofinance, construct, improve, equip, operate, and maintain publicparking and public restroom facilities or to renovate, equip, operate,and maintain any structure that may be used as a public parking orpublic restroom facility. The municipality may enter into lease orcontractual arrangements, or both, with governmental, not-for-profit,or other private entities to operate and maintain these facilities.
As added by P.L.111-1987, SEC.1.

IC 6-9-24-9
Termination dates
    Sec. 9. (a) If the tax is imposed by a municipality under thischapter, the tax terminates January 1, 2012.
    (b) This chapter expires July 1, 2012.
As added by P.L.111-1987, SEC.1. Amended by P.L.184-2006,SEC.9.