IC 6-9-35
    Chapter 35. Stadium and Convention Building Food and BeverageTax Funding

IC 6-9-35-1
Application of chapter
    Sec. 1. This chapter applies to Boone, Johnson, Hamilton,Hancock, Hendricks, Morgan, and Shelby counties (referred to ascounties in this chapter) and to the cities or towns of Carmel, Fishers,Greenfield, Lebanon, Noblesville, Westfield, and Zionsville that arelocated in those counties (referred to as municipalities in thischapter).
As added by P.L.214-2005, SEC.44.

IC 6-9-35-2
Application of definitions
    Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 applythroughout this chapter.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-3
"Authority"
    Sec. 3. As used in this chapter, "authority" refers to the Indianastadium and convention building authority created by IC 5-1-17.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-4
"Capital improvement board"
    Sec. 4. As used in this chapter, "capital improvement board"means the capital improvement board of managers created byIC 36-10-9-3.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-5
Imposition; deadline; rate; conditions; ordinance
    Sec. 5. (a) Except as provided in subsection (d), the fiscal body ofa county may adopt an ordinance not later than June 30, 2005, toimpose an excise tax, known as the food and beverage tax, on thosetransactions described in sections 8 and 9 of this chapter that occuranywhere within the county.
    (b) Except as provided in subsection (d), if the county in whichthe municipality is located has adopted an ordinance imposing anexcise tax under subsection (a), the fiscal body of a municipality mayadopt an ordinance not later than September 30, 2005, to impose anexcise tax, known as the food and beverage tax, on those transactionsdescribed in sections 8 and 9 of this chapter that occur anywherewithin the municipality.
    (c) The rate of the tax imposed under this chapter equals onepercent (1%) of the gross retail income on the transaction. Withrespect to an excise tax in the municipalities set forth in

IC 6-9-27-1(1) (Mooresville), IC 6-9-27-1(3) (Plainfield),IC 6-9-27-1(4) (Brownsburg), IC 6-9-27-1(5) (Avon), andIC 6-9-27-1(6) (Martinsville), the excise tax imposed by the countyis in addition to the food and beverage tax imposed by thosemunicipalities. With respect to an excise tax imposed by a countyunder subsection (a), the excise tax imposed by a municipality undersubsection (b) is in addition to the food and beverage tax imposed bythe county in which the municipality is located. 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, IC 6-9-27, or this chapter.
    (d) If the Marion County city-county council does not adopt allthe ordinances required to be adopted by it under IC 5-1-17-25 on orbefore June 30, 2005, the counties and municipalities described insection 1 of this chapter are no longer subject to the provisions ofthis chapter. In that event, the fiscal body of the county ormunicipality may not adopt an ordinance to impose the excise taxauthorized by this chapter, and any ordinance adopted by the fiscalbody under subsection (a) or (b) is no longer effective.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-6
Transmission of ordinance to state
    Sec. 6. If a fiscal body adopts an ordinance under section 5 of thischapter, the clerk shall immediately send a certified copy of theordinance to the commissioner of the department of state revenue.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-7
Application to transactions
    Sec. 7. If a fiscal body adopts an ordinance under section 5 of thischapter, the 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.214-2005, SEC.44.

IC 6-9-35-8
Transactions taxed
    Sec. 8. Except as provided in section 10 of this chapter, a taximposed under section 5 of this chapter applies to any transaction inwhich food or beverage is furnished, prepared, or served:
        (1) for consumption at a location, or on equipment, provided bya retail merchant;
        (2) in the county or municipality, or both, in which the tax isimposed; and
        (3) by a retail merchant for consideration.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-9
Transactions taxed    Sec. 9. Transactions described in section 8(1) of this chapterinclude 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) 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).
As added by P.L.214-2005, SEC.44.

IC 6-9-35-10
Transactions exempt
    Sec. 10. The food and beverage tax under this chapter does notapply to the furnishing, preparing, or serving of any food or beveragein a transaction that is exempt, or to the extent exempt, from the stategross retail tax imposed by IC 6-2.5.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-11
Collection and payment; returns
    Sec. 11. The county fiscal body may adopt an ordinance requiringthat any tax imposed under this chapter be reported on formsapproved by the county treasurer and that the tax be paid monthly tothe county treasurer. If such an ordinance is adopted, the tax shall bepaid to the county treasurer not more than twenty (20) days after theend of the month the tax is collected, and the county treasurer isresponsible for collecting the tax and enforcing any of the provisionsof IC 6-2.5 with respect to the tax. If such an ordinance is notadopted, the tax shall be imposed, paid, and collected in the samemanner that the state gross retail tax is imposed, paid, and collectedunder IC 6-2.5. However, the return to be filed for the payment of thetaxes may be made on separate returns or may be combined with thereturn filed for the payment of the state gross retail tax, as prescribedby the department of state revenue.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-12
Tax revenue distributions
    Sec. 12. (a) As long as there are any current or future obligationsowed by the capital improvement board to the authority or any stateagency under a lease or other agreement entered into between thecapital improvement board and the authority or any state agency

pursuant to IC 5-1-17-26, fifty percent (50%) of the amountsreceived from the taxes imposed under this chapter by counties shallbe paid monthly by the county treasurer, if the tax is being paid to thecounty treasurer, to the treasurer of state. This amount plus fiftypercent (50%) of the amounts received by the state from the taxesimposed under this chapter by counties shall be paid monthly by thetreasurer of state to the treasurer of the capital improvement board orits designee upon warrants issued by the auditor of state. Theremainder that is received by the state shall be paid monthly by thetreasurer of state to the county fiscal officer upon warrants issued bythe auditor of state. In any state fiscal year, if the total amount of thetaxes imposed under this chapter by all the counties and paid to thetreasurer of the capital improvement board or its designee under thissubsection equals five million dollars ($5,000,000), the entireremainder of the taxes imposed by a county under this chapter duringthat state fiscal year shall be retained by the county treasurer or paidby the treasurer of state to the fiscal officer of the county, uponwarrants issued by the auditor of state.
    (b) If there are then existing no obligations of the capitalimprovement board described in subsection (a), the entire amountreceived from the taxes imposed by a county under this chapter shallbe paid monthly by the treasurer of state to the county fiscal officerupon warrants issued by the auditor of state.
    (c) The entire amount of the taxes paid to the treasurer of thecapital improvement board or its designee under subsection (a) shallbe deposited in a special fund and used only for the payment or tosecure the payment of obligations of the capital improvement boarddescribed in subsection (a). If the taxes are not used for the paymentor to secure the payment of obligations of the capital improvementboard described in subsection (a), the taxes shall be returned by thecapital improvement board to the treasurer of state who shall returnthe taxes to the respective counties that contributed the taxes.
    (d) The entire amount received from the taxes imposed by amunicipality under this chapter shall be paid monthly by the treasurerof state to the municipality's fiscal officer upon warrants issued bythe auditor of state.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-13
Food and beverage tax fund; deposits
    Sec. 13. (a) If a tax is imposed under section 5 of this chapter, thecounty's or municipality's fiscal officer, or both, shall establish a foodand beverage tax fund.
    (b) The fiscal officer shall deposit in the fund all amountsreceived by the fiscal officer under this chapter.
    (c) Any money earned from the investment of money in the fundbecomes a part of the fund.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-14 Food and beverage tax fund; uses
    Sec. 14. Money in the food and beverage tax fund shall be used bythe county or municipality:
        (1) to reduce the county's or municipality's property tax levy fora particular year at the discretion of the county or municipality,but this use does not reduce the maximum permissible levyunder IC 6-1.1-18.5 for the county or municipality; or
        (2) for any legal or corporate purpose of the county ormunicipality, including the pledge of money to bonds, leases, orother obligations under IC 5-1-14-4.
Revenue derived from the imposition of a tax under this chapter maybe treated by a county or municipality as additional revenue for thepurpose of fixing its budget for the budget year during which therevenues are to be distributed to the county or municipality.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-15
Tax repeal; ordinance
    Sec. 15. (a) If there are no obligations of the capital improvementboard described in section 12(a) of this chapter then outstanding andthere are no bonds, leases, or other obligations then outstanding forwhich a pledge has been made under section 14 of this chapter, thefiscal body may adopt an ordinance, after December 31, 2009, andbefore December 1, 2010, or any year thereafter, that repeals theordinance adopted under section 5 of this chapter.
    (b) An ordinance adopted under subsection (a) takes effectJanuary 1 immediately following the date of its adoption. If the fiscalbody adopts such an ordinance, the clerk shall immediately send acertified copy of the ordinance to the commissioner of thedepartment of state revenue.
    (c) A tax imposed under this chapter terminates on January 1 ofthe year immediately following the year in which the last paymentobligation of the capital improvement board is made with respect toany bond, lease, or other obligation described in section 12(a) of thischapter that existed on July 1, 2006.
As added by P.L.214-2005, SEC.44.

IC 6-9-35-16
Payment of obligations; covenant with holders
    Sec. 16. With respect to obligations of the capital improvementboard described in section 12(a) of this chapter and bonds, leases, orother obligations for which a pledge has been made under section 14of this chapter, the general assembly covenants with the holders ofthese 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.214-2005, SEC.44.