IC 6-9-33
    Chapter 33. Allen County Supplemental Food and Beverage Tax

IC 6-9-33-1
Application of chapter
    Sec. 1. This chapter applies to a county having a population ofmore than three hundred thousand (300,000) but less than fourhundred thousand (400,000).
As added by P.L.8-2000, SEC.3.

IC 6-9-33-2
Definitions
    Sec. 2. The definitions in IC 6-9-12-1 apply throughout thischapter.
As added by P.L.8-2000, SEC.3.

IC 6-9-33-3
Ordinance imposing tax
    Sec. 3. (a) After January 1 but before June 1, the fiscal body of acounty may adopt an ordinance to impose an excise tax, known as thecounty supplemental food and beverage tax, on those transactionsdescribed 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 supplemental food and beverage tax applies to transactionsthat occur after June 30 of the year in which the ordinance isadopted. Any legal challenges to the imposition of the tax, includingany effort to force the revocation or repeal of the tax, must be filedwithin ninety (90) days after the adoption of the tax by the fiscalbody of a county. Pending the time for a legal challenge to the tax,and during the course of any legal challenge to the tax, the tax shallnot apply to any covered transaction.
    (d) The tax terminates two (2) years after the retirement of debtthat was incurred under this chapter.
As added by P.L.8-2000, SEC.3.

IC 6-9-33-4
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 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, 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 county supplemental food and beverage tax does not applyto the furnishing, 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.8-2000, SEC.3. Amended by P.L.257-2003, SEC.41.

IC 6-9-33-5
Rate of tax
    Sec. 5. The county supplemental food and beverage tax imposedon a food or beverage transaction described in section 4 of thischapter may not exceed one percent (1%) of the gross retail incomereceived by the merchant from the transaction. For purposes of thischapter, the gross retail income received by the retail merchant fromsuch a transaction does not include the amount of tax imposed on thetransaction under IC 6-2.5.
As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.

IC 6-9-33-6
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 tax under this chaptermay be made separately 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 P.L.8-2000, SEC.3.

IC 6-9-33-7
Payment of receipts to county treasurer
    Sec. 7. The amounts received from the county supplemental foodand beverage tax imposed under this chapter shall be paid monthlyby the treasurer of state to the county treasurer upon warrants issuedby the auditor of state.
As added by P.L.8-2000, SEC.3.

IC 6-9-33-8 Supplemental coliseum improvement fund; excess revenue
    Sec. 8. (a) If a tax is imposed under section 3 of this chapter, thecounty treasurer shall establish a supplemental coliseumimprovement fund. The county treasurer shall deposit in this fund allamounts received from the tax imposed under this chapter. Money inthis fund:
        (1) may be appropriated only to retire or advance refund bondsissued, loans obtained, or lease payments incurred underIC 36-1-10 (referred to in this chapter as "obligations") toremodel, expand, improve, or acquire an athletic and exhibitioncoliseum in existence before the effective date of an ordinanceadopted under section 3 of this chapter; and
        (2) shall be used to make transfers required by subsection (b).
    (b) There is established a food and beverage tax reserve accountto be administered by the capital improvement board of managers (IC36-10-8). The money that is deposited in the supplemental coliseumimprovement fund after December 31, 2009, and is not needed in ayear to make payments on obligations for which a pledge of revenueunder this chapter was made before January 1, 2009, shall betransferred to the capital improvement board. The county treasurershall make the transfer before February 1 of the following year. Thecapital improvement board shall deposit the money it receives in theboard's food and beverage tax reserve account. Money in the reserveaccount may not be withdrawn or transferred during the year it isreceived except to make transfers back to the county to makepayments on obligations for which a pledge of revenue under thischapter was made before January 1, 2009. However, the capitalimprovement board may transfer:
        (1) interest earned on money in the reserve account; and
        (2) an amount equal to the balance that has been held in thereserve account for at least twelve (12) months;
to the board's capital improvement fund established byIC 36-10-8-12.
    (c) Excess revenue transferred under subsection (b) to the capitalimprovement board of managers may not be used to:
        (1) provide funding for improvements initiated before January1, 2009, that are located in the area bounded on the north byJefferson Boulevard, on the east by Harrison Street, on thesouth by Breckenridge Street, and on the west by Ewing Streetas those public ways were located on January 1 2009, as part ofthe Harrison Square project; or
        (2) pay operational expenses for any facilities of themunicipality.
As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.18.

IC 6-9-33-9
Payment of obligations
    Sec. 9. (a) Obligations entered into before January 1, 2009, for theacquisition, expansion, remodeling, and improvement of an athleticand exhibition coliseum shall be retired by using money collected

from a tax imposed under this chapter.
    (b) With respect to obligations for which a pledge has been madeunder this section before January 1, 2009, the general assemblycovenants with the holders of these obligations that:
        (1) this chapter will not be repealed or amended in any mannerthat will adversely affect the imposition or collection of the taximposed under this chapter; and
        (2) this chapter will not be amended in any manner that willchange the purpose for which revenues from the tax imposedunder this chapter may be used;
as long as the payment of any of those obligations is outstanding.
As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.19.

IC 6-9-33-10
Repealed
    (Repealed by P.L.176-2009, SEC.31.)

IC 6-9-33-11
Coliseum operations; annual report
    Sec. 11. On or before March 31 each year, the executive directorof the World War Memorial Coliseum shall submit to the capitalimprovement board of managers an annual report of the operationsof the coliseum.
As added by P.L.176-2009, SEC.20.