IC 6-9-36
    Chapter 36. Lake County and Porter County Food and BeverageTax

IC 6-9-36-1
Application of chapter
    Sec. 1. This chapter applies to the following:
        (1) A county having a population of more than four hundredthousand (400,000) but less than seven hundred thousand(700,000).
        (2) A county having a population of more than one hundredforty-five thousand (145,000) but less than one hundredforty-eight thousand (148,000).
As added by P.L.214-2005, SEC.45.

IC 6-9-36-2
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.45.

IC 6-9-36-3
Imposition of tax; rescission of tax; ordinances; transmission ofordinance to state
    Sec. 3. (a) The fiscal body of a county described in section 1 ofthis chapter may adopt an ordinance to impose an excise tax, knownas the food and beverage tax, on those transactions described insections 4 and 5 of this chapter that occur anywhere within thecounty.
    (b) The following apply if the fiscal body of the county imposesa tax under this chapter:
        (1) The rate of the tax equals one percent (1%) of the grossretail income on the transaction. For purposes of this chapter,the gross retail income received by the retail merchant fromsuch a transaction does not include the amount of tax imposedon the transaction under IC 6-2.5 or this chapter.
        (2) The fiscal body shall immediately send a certified copy ofthe ordinance to the commissioner of the department of staterevenue.
        (3) The tax applies to transactions that occur after the last dayof the month that follows the month in which the ordinance wasadopted.
        (4) The fiscal body may adopt an ordinance to rescind the tax.The rescission of the tax takes effect after the last day of themonth that follows the month in which the ordinance to rescindthe tax is adopted. However, the fiscal body may not rescind thetax if there are bonds outstanding or leases or other obligationsfor which the tax has been pledged under IC 36-7.5.
As added by P.L.214-2005, SEC.45.
IC 6-9-36-4
Transactions taxed
    Sec. 4. Except as provided in section 6 of this chapter, a taximposed under section 3 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 political subdivision, or both, in which thetax is imposed; and
        (3) by a retail merchant for consideration.
As added by P.L.214-2005, SEC.45.

IC 6-9-36-5
Transactions taxed
    Sec. 5. Transactions described in section 4(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.45.

IC 6-9-36-6
Transactions exempt
    Sec. 6. 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.45.

IC 6-9-36-7
Collection and payment; returns
    Sec. 7. The tax imposed under this chapter 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 taxes may be made on separate returnsor may be combined with the return filed for the payment of the stategross retail tax, as prescribed by the department of state revenue.
As added by P.L.214-2005, SEC.45.
IC 6-9-36-8
Distribution of revenue
    Sec. 8. (a) The entire amount received from the taxes imposed bya county under this chapter shall be paid monthly by the treasurer ofstate to the treasurer of the northwest Indiana regional developmentauthority established by IC 36-7.5-2-1.
    (b) The taxes paid to the treasurer of the development authorityunder this section shall be deposited in the development authorityfund established under IC 36-7.5-4-1.
As added by P.L.214-2005, SEC.45.