CHAPTER 41. MONROE COUNTY FOOD AND BEVERAGE TAX

IC 6-9-41
    Chapter 41. Monroe County Food and Beverage Tax

IC 6-9-41-1
Application of chapter
    Sec. 1. This chapter applies to Monroe County.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-2
Definitions
    Sec. 2. Except as provided in sections 3, 4, and 9(b) of thischapter, the definitions in IC 6-9-12-1 and IC 36-1-2 applythroughout this chapter.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-3
"City"
    Sec. 3. As used in this chapter, "city" means the city ofBloomington.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-4
"County"
    Sec. 4. As used in this chapter, "county" means Monroe County.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-5
Ordinance imposing tax
    Sec. 5. (a) The fiscal body of the county may adopt an ordinanceto impose an excise tax, known as the county food and beverage tax,on those transactions described in section 6 of this chapter. Theeffective date of an ordinance adopted under this subsection must beafter December 31, 2009.
    (b) If the fiscal body adopts an ordinance under subsection (a), thefiscal body shall immediately send a certified copy of the ordinanceto the commissioner of 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 is adopted. However, if an ordinance is adopted beforeDecember 1, 2009, and the ordinance takes effect January 1, 2010,the tax applies to transactions after December 31, 2009.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-6
Taxable transactions; exemption
    Sec. 6. (a) Except as provided in subsection (c), a tax imposedunder section 5 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 by

a 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 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.176-2009, SEC.21.

IC 6-9-41-7
Rate of tax
    Sec. 7. The county food and beverage tax imposed on a food orbeverage transaction described in section 6 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 the transaction does notinclude the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-8
Collection of tax; returns
    Sec. 8. If an ordinance is not adopted under section 9 of thischapter, the tax that may be imposed under section 5 of this chaptershall be imposed, paid, and collected in the same manner that thestate gross retail tax is imposed, paid, and collected under IC 6-2.5.However, the return to be filed for the payment of the tax under thischapter may be made separately 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.176-2009, SEC.21.

IC 6-9-41-9
Payment of tax to county treasurer
    Sec. 9. (a) The county fiscal body may adopt an ordinance to

require that the tax imposed under section 5 of this chapter bereported on forms approved by the county treasurer and that the taxbe paid monthly to the county treasurer. If an ordinance is adoptedunder this subsection, the tax shall be paid to the county treasurer notmore than twenty (20) days after the end of the month in which thetax is collected. If an ordinance is not adopted under this subsection,the tax shall be imposed, paid, and collected in exactly the samemanner as the state gross retail tax is imposed, paid, and collectedunder IC 6-2.5.
    (b) If an ordinance is adopted under this section, all of theprovisions of IC 6-2.5 relating to rights, duties, liabilities,procedures, penalties, definitions, exemptions, and administrationapply to the imposition and administration of the tax imposed undersection 5 of this chapter, except to the extent those provisions are inconflict or inconsistent with the specific provisions of this chapter orthe requirements of the county treasurer.
    (c) For purposes of this chapter, the terms "person" and "grossretail income" have the same meaning in this section as set forth inIC 6-2.5, except that "person" does not include state supportededucational institutions. If the tax is paid to the department of staterevenue, the returns to be filed for the payment of the tax under thissection may be either a separate return or may be combined with thereturn filed for the payment of the state gross retail tax as thedepartment of state revenue may by rule determine.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-10
State distribution to county treasurer
    Sec. 10. If an ordinance is not adopted under section 9 of thischapter, the amounts received from the county food and beverage taximposed under section 5 of this chapter shall be paid monthly by thetreasurer of state to the county treasurer upon warrants issued by theauditor of state.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-11
County food and beverage tax receipts fund
    Sec. 11. (a) If an ordinance is adopted under section 5 of thischapter, the county treasurer shall establish a food and beverage taxreceipts fund.
    (b) The county treasurer shall deposit in the fund county food andbeverage tax revenue that the county treasurer receives.
    (c) Any money earned from the investment of money in the fundbecomes part of the fund.
    (d) Money in the fund at the end of the county fiscal year does notrevert to the county general fund.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-12
Bloomington food and beverage tax receipts fund    Sec. 12. (a) If an ordinance is adopted under section 5 of thischapter, the fiscal officer of the city shall establish a food andbeverage tax receipts fund.
    (b) The fiscal officer shall deposit in the fund county food andbeverage tax revenue that the fiscal officer receives.
    (c) Any money earned from the investment of money in the fundbecomes part of the fund.
    (d) Money in the fund at the end of the city fiscal year does notrevert to the city general fund.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-13
Allocation of food and beverage taxes between county and city
    Sec. 13. (a) Each month, the county auditor shall distribute thecounty food and beverage tax revenue received by the countytreasurer between the city and the county according to the locationwhere the county food and beverage tax was collected. If the countyfood and beverage tax was collected in the city, the city must receivethe revenue. If the county food and beverage tax was collected in thepart of the county that is outside the city, the county must receive therevenue.
    (b) Distribution of county food and beverage tax revenue to thecity must be on warrants issued by the county auditor.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-14
County food and beverage tax receipts fund; use of fund
    Sec. 14. The county's share of county food and beverage taxrevenue deposited in the county food and beverage tax receipts fundmay be used only to finance, refinance, construct, operate, ormaintain a convention center, a conference center, or related tourismor economic development projects.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-15
City food and beverage tax receipts fund; use of fund
    Sec. 15. Money deposited in the city food and beverage taxreceipts fund may be used only to finance, refinance, construct,operate, or maintain a convention center, a conference center, orrelated tourism or economic development projects.
As added by P.L.176-2009, SEC.21.

IC 6-9-41-16
Advisory commission
    Sec. 16. (a) In order to coordinate and assist efforts of the countyand city fiscal bodies regarding the utilization of food and beveragetax receipts, an advisory commission shall be established andcomposed of the following individuals:
        (1) Three (3) members who are owners of retail facilities thatsell food or beverages subject to the county food and beverage

tax imposed under this chapter appointed by the city and countyexecutive.
        (2) The president of the county executive.
        (3) A member of the county fiscal body appointed by themembers of the county fiscal body.
        (4) The city executive.
        (5) A member of the city legislative body appointed by themembers of the city legislative body.
    (b) The county and city legislative bodies must request theadvisory commission's recommendations concerning the expenditureof any food and beverage tax funds collected under this chapter. Thecounty or city legislative body may not adopt any ordinance orresolution requiring the expenditure of food and beverage taxcollected under this chapter without the approval, in writing, of amajority of the members of the advisory commission.
As added by P.L.176-2009, SEC.21.