CHAPTER 40. STEUBEN COUNTY FOOD AND BEVERAGE TAX
IC 6-9-40
Chapter 40. Steuben County Food and Beverage Tax
IC 6-9-40-1
Application
Sec. 1. This chapter applies to Steuben County.
As added by P.L.96-2008, SEC.3.
IC 6-9-40-2
Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout thischapter.
As added by P.L.96-2008, SEC.3.
IC 6-9-40-3
Food and beverage tax authorized
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 transactions described in section 4 of this chapter.
(b) If the fiscal body adopts an ordinance under subsection (a), thefiscal body shall immediately send a certified copy of the ordinanceto the department of state revenue.
(c) If the 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.96-2008, SEC.3.
IC 6-9-40-4
Taxable transactions
Sec. 4. (a) Except as provided in subsection (c), a tax imposedunder section 3 of this chapter applies to a transaction in which foodor 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) made of two (2) or more food ingredients, mixed orcombined by a retail merchant for sale as a single item (otherthan food that is only cut, repackaged, or pasteurized by theseller, and eggs, fish, meat, poultry, and foods containing theseraw animal foods requiring cooking by the consumer asrecommended by the federal Food and Drug Administration inchapter 3, subpart 3-401.11 of its Food Code so as to preventfood borne illnesses); 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 package used to transport the food).
(c) The county food and beverage tax does not apply to thefurnishing, preparing, or serving of a food or beverage in atransaction that is exempt, or to the extent the transaction is exempt,from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.96-2008, SEC.3.
IC 6-9-40-5
Tax rate
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 a transaction does notinclude the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.96-2008, SEC.3.
IC 6-9-40-6
Liability; collection
Sec. 6. A 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 with the payment of the tax imposed under this chapter maybe made on a separate return or may be combined with the returnfiled for the payment of the state gross retail tax, as prescribed by thedepartment of state revenue.
As added by P.L.96-2008, SEC.3.
IC 6-9-40-7
Distribution of food and beverage tax revenues
Sec. 7. The amounts received from the tax imposed under thischapter shall be paid monthly by the treasurer of state to the countyfiscal officer upon warrants issued by the auditor of state. The countyauditor shall, at least monthly, make a distribution of fifty percent(50%) of the amount received from the treasurer of state in theimmediately preceding thirty (30) days to the city of Angola. Theremainder of the distribution shall be retained for use by the county.
As added by P.L.96-2008, SEC.3.
IC 6-9-40-8
Food and beverage tax receipts fund
Sec. 8. (a) If a tax is imposed under section 3 of this chapter by acounty described in section 1 of this chapter, the fiscal officer of apolitical subdivision receiving a distribution under this chapter shallestablish a food and beverage tax receipts fund.
(b) The fiscal officer of a political subdivision receiving adistribution under this chapter shall deposit in this fund all amountsreceived under this chapter. (c) Money earned from the investment of money in the fundbecomes a part of the fund.
As added by P.L.96-2008, SEC.3.
IC 6-9-40-9
Permissible uses of money in a food and beverage tax receiptsfund; bonding authority
Sec. 9. (a) Except as provided in subsection (b), money in thefund established under section 8 of this chapter shall be used by apolitical subdivision receiving a distribution under this chapter onlyfor the following purposes:
(1) Construction, extension, or completion of sewerlines,waterlines, streets, curbs, sidewalks, bridges, roads, highways,alleys, public ways, parking facilities, lighting, electric signals,information and high technology infrastructure (as defined inIC 5-28-9-4), and any other infrastructure improvements.
(2) Engineering, legal, and other consulting or advisoryservices, plans, specifications, surveys, cost estimates, and othercosts or expenses necessary or incident to activities describedin subdivision (1).
(3) Park and recreation purposes, including the purchase of landfor park and recreation purposes.
(4) Police and law enforcement purposes, firefighting and fireprevention purposes, emergency medical services andambulance services, and other public safety purposes.
(b) The fiscal body of a political subdivision receiving adistribution under this chapter may pledge money in the politicalsubdivision's fund to pay bonds issued, loans obtained, and leasepayments or other obligations incurred by or on behalf of thepolitical subdivision to provide the infrastructure improvementsdescribed in subsection (a).
(c) A pledge under subsection (b) is enforceable underIC 5-1-14-4.
As added by P.L.96-2008, SEC.3. Amended by P.L.1-2009, SEC.61.
IC 6-9-40-10
Covenants
Sec. 10. With respect to obligations for which a pledge has beenmade under section 9(b) of this chapter, the general assemblycovenants with the holders of the obligations that this chapter willnot be repealed or amended in a manner that will adversely affect theimposition or collection of the tax imposed under this chapter if thepayment of any of the obligations is outstanding.
As added by P.L.96-2008, SEC.3.
IC 6-9-40-11
Legislative findings
Sec. 11. The general assembly finds that Steuben County and thecity of Angola face unique challenges because of their fluctuatingpopulation and that the challenges may be addressed through the
provisions of this chapter.
As added by P.L.96-2008, SEC.3.