IC 6-9-21
Chapter 21. Delaware County Food and Beverage Tax
IC 6-9-21-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred eighteen thousand (118,000) but less than one
hundred twenty thousand (120,000). As added by P.L.76-1986, SEC.1. Amended by P.L.12-1992, SEC.49;
P.L.170-2002, SEC.46.
IC 6-9-21-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.76-1986, SEC.1.
IC 6-9-21-3 Adoption of ordinance
Sec. 3. (a) The fiscal body of the county may adopt an ordinance
to impose an excise tax, known as the county food and beverage tax,
on those transactions described in section 4 of this chapter.
(b) If a fiscal body adopts an ordinance under subsection (a), it
shall immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
county food and beverage tax applies to transactions that occur after
the last day of the month that succeeds the month in which the
ordinance was adopted. As added by P.L.76-1986, SEC.1.
IC 6-9-21-4 Taxable transactions; exceptions
Sec. 4. (a) Except as provided in subsection (c), a tax imposed
under section 3 of this chapter applies to any transaction in which
food 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) include
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 a
retail merchant for sale as a single item (other than food that is
only cut, repackaged, or pasteurized by the seller, and eggs,
fish, meat, poultry, and foods containing these raw animal foods
requiring cooking by the consumer as recommended by the
federal Food and Drug Administration in chapter 3, subpart
3-401.11 of its Food Code so as to prevent food 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 not
include a container or packaging used to transport the food).
(c) The county food and beverage tax does not apply to the
furnishing, preparing, or serving of any food or beverage in a
transaction that is exempt, or to the extent exempt, from the state
gross retail tax imposed by IC 6-2.5. As added by P.L.76-1986, SEC.1. Amended by P.L.257-2003,
SEC.35.
IC 6-9-21-5 Tax rate; gross retail income
Sec. 5. The county food and beverage tax imposed on a food or
beverage transaction described in section 4 of this chapter equals one
percent (1%) of the gross retail income received by the merchant
from the transaction. For purposes of this chapter, the gross retail
income received by the retail merchant from such a transaction does
not include the amount of tax imposed on the transaction under
IC 6-2.5. As added by P.L.76-1986, SEC.1.
IC 6-9-21-6 Imposition, payment, and collection of tax; filing of return
Sec. 6. The tax that may be imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However,
the return to be filed for the payment of the taxes may be made on
separate returns or may be combined with the return filed for the
payment of the state gross retail tax, as prescribed by the department
of state revenue. As added by P.L.76-1986, SEC.1.
IC 6-9-21-7 Civic center authority; appointment of members; party affiliation;
residency; term; vacancy; vote
Sec. 7. (a) If a tax is levied under section 3 of this chapter, the
county fiscal body shall establish a civic center authority, composed
of nine (9) members. The nine (9) members shall be appointed as
follows:
(1) Four (4) members appointed by the executive of the largest
municipality in the county.
(2) Three (3) members appointed by the county executive body.
(3) Two (2) members appointed by the county fiscal body.
(b) No more than five (5) members of the civic center authority
may be affiliated with the same political party. All members must
reside in the county.
(c) The term of appointment on the authority is two (2) years.
However, when the initial appointments are made, each appointing
authority shall appoint one (1) member for a one (1) year term and
the remaining members for two (2) year terms. Subsequent
appointments shall be for two (2) years. A vacancy on the authority
shall be filled for the unexpired term by the authority that made the
prior appointment.
(d) The affirmative vote of at least five (5) members of the
authority is required for the authority to take an action. As added by P.L.76-1986, SEC.1.
IC 6-9-21-8 Payment of tax receipts to civic center authority
Sec. 8. The amounts received from the taxes imposed under this
chapter shall be paid monthly by the treasurer of state to the civic
center authority established in the county upon warrants issued by
the auditor of state. As added by P.L.76-1986, SEC.1.
IC 6-9-21-9 Food and beverage tax receipts fund
Sec. 9. (a) If a tax is imposed under section 3 of this chapter, the
civic center authority shall establish a food and beverage tax receipts
fund.
(b) The authority shall deposit in this fund all amounts received
under this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund.
(d) Money in this fund shall be used by the authority solely to
finance, construct, improve, equip, operate, maintain, and promote
the use of a civic center or to renovate, equip, operate, maintain, and
promote the use of any existing structure that may be used as a civic
center. The civic center authority is authorized to enter into lease or
contractual arrangements, or both, with governmental, not-for-profit,
or other private entities for the purpose of operating, maintaining,
and promoting the use of a civic center. As added by P.L.76-1986, SEC.1.
IC 6-9-21
Chapter 21. Delaware County Food and Beverage Tax
IC 6-9-21-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred eighteen thousand (118,000) but less than one
hundred twenty thousand (120,000). As added by P.L.76-1986, SEC.1. Amended by P.L.12-1992, SEC.49;
P.L.170-2002, SEC.46.
IC 6-9-21-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.76-1986, SEC.1.
IC 6-9-21-3 Adoption of ordinance
Sec. 3. (a) The fiscal body of the county may adopt an ordinance
to impose an excise tax, known as the county food and beverage tax,
on those transactions described in section 4 of this chapter.
(b) If a fiscal body adopts an ordinance under subsection (a), it
shall immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
county food and beverage tax applies to transactions that occur after
the last day of the month that succeeds the month in which the
ordinance was adopted. As added by P.L.76-1986, SEC.1.
IC 6-9-21-4 Taxable transactions; exceptions
Sec. 4. (a) Except as provided in subsection (c), a tax imposed
under section 3 of this chapter applies to any transaction in which
food 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) include
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 a
retail merchant for sale as a single item (other than food that is
only cut, repackaged, or pasteurized by the seller, and eggs,
fish, meat, poultry, and foods containing these raw animal foods
requiring cooking by the consumer as recommended by the
federal Food and Drug Administration in chapter 3, subpart
3-401.11 of its Food Code so as to prevent food 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 not
include a container or packaging used to transport the food).
(c) The county food and beverage tax does not apply to the
furnishing, preparing, or serving of any food or beverage in a
transaction that is exempt, or to the extent exempt, from the state
gross retail tax imposed by IC 6-2.5. As added by P.L.76-1986, SEC.1. Amended by P.L.257-2003,
SEC.35.
IC 6-9-21-5 Tax rate; gross retail income
Sec. 5. The county food and beverage tax imposed on a food or
beverage transaction described in section 4 of this chapter equals one
percent (1%) of the gross retail income received by the merchant
from the transaction. For purposes of this chapter, the gross retail
income received by the retail merchant from such a transaction does
not include the amount of tax imposed on the transaction under
IC 6-2.5. As added by P.L.76-1986, SEC.1.
IC 6-9-21-6 Imposition, payment, and collection of tax; filing of return
Sec. 6. The tax that may be imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However,
the return to be filed for the payment of the taxes may be made on
separate returns or may be combined with the return filed for the
payment of the state gross retail tax, as prescribed by the department
of state revenue. As added by P.L.76-1986, SEC.1.
IC 6-9-21-7 Civic center authority; appointment of members; party affiliation;
residency; term; vacancy; vote
Sec. 7. (a) If a tax is levied under section 3 of this chapter, the
county fiscal body shall establish a civic center authority, composed
of nine (9) members. The nine (9) members shall be appointed as
follows:
(1) Four (4) members appointed by the executive of the largest
municipality in the county.
(2) Three (3) members appointed by the county executive body.
(3) Two (2) members appointed by the county fiscal body.
(b) No more than five (5) members of the civic center authority
may be affiliated with the same political party. All members must
reside in the county.
(c) The term of appointment on the authority is two (2) years.
However, when the initial appointments are made, each appointing
authority shall appoint one (1) member for a one (1) year term and
the remaining members for two (2) year terms. Subsequent
appointments shall be for two (2) years. A vacancy on the authority
shall be filled for the unexpired term by the authority that made the
prior appointment.
(d) The affirmative vote of at least five (5) members of the
authority is required for the authority to take an action. As added by P.L.76-1986, SEC.1.
IC 6-9-21-8 Payment of tax receipts to civic center authority
Sec. 8. The amounts received from the taxes imposed under this
chapter shall be paid monthly by the treasurer of state to the civic
center authority established in the county upon warrants issued by
the auditor of state. As added by P.L.76-1986, SEC.1.
IC 6-9-21-9 Food and beverage tax receipts fund
Sec. 9. (a) If a tax is imposed under section 3 of this chapter, the
civic center authority shall establish a food and beverage tax receipts
fund.
(b) The authority shall deposit in this fund all amounts received
under this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund.
(d) Money in this fund shall be used by the authority solely to
finance, construct, improve, equip, operate, maintain, and promote
the use of a civic center or to renovate, equip, operate, maintain, and
promote the use of any existing structure that may be used as a civic
center. The civic center authority is authorized to enter into lease or
contractual arrangements, or both, with governmental, not-for-profit,
or other private entities for the purpose of operating, maintaining,
and promoting the use of a civic center. As added by P.L.76-1986, SEC.1.
IC 6-9-21
Chapter 21. Delaware County Food and Beverage Tax
IC 6-9-21-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than one hundred eighteen thousand (118,000) but less than one
hundred twenty thousand (120,000). As added by P.L.76-1986, SEC.1. Amended by P.L.12-1992, SEC.49;
P.L.170-2002, SEC.46.
IC 6-9-21-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.76-1986, SEC.1.
IC 6-9-21-3 Adoption of ordinance
Sec. 3. (a) The fiscal body of the county may adopt an ordinance
to impose an excise tax, known as the county food and beverage tax,
on those transactions described in section 4 of this chapter.
(b) If a fiscal body adopts an ordinance under subsection (a), it
shall immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
county food and beverage tax applies to transactions that occur after
the last day of the month that succeeds the month in which the
ordinance was adopted. As added by P.L.76-1986, SEC.1.
IC 6-9-21-4 Taxable transactions; exceptions
Sec. 4. (a) Except as provided in subsection (c), a tax imposed
under section 3 of this chapter applies to any transaction in which
food 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) include
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 a
retail merchant for sale as a single item (other than food that is
only cut, repackaged, or pasteurized by the seller, and eggs,
fish, meat, poultry, and foods containing these raw animal foods
requiring cooking by the consumer as recommended by the
federal Food and Drug Administration in chapter 3, subpart
3-401.11 of its Food Code so as to prevent food 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 not
include a container or packaging used to transport the food).
(c) The county food and beverage tax does not apply to the
furnishing, preparing, or serving of any food or beverage in a
transaction that is exempt, or to the extent exempt, from the state
gross retail tax imposed by IC 6-2.5. As added by P.L.76-1986, SEC.1. Amended by P.L.257-2003,
SEC.35.
IC 6-9-21-5 Tax rate; gross retail income
Sec. 5. The county food and beverage tax imposed on a food or
beverage transaction described in section 4 of this chapter equals one
percent (1%) of the gross retail income received by the merchant
from the transaction. For purposes of this chapter, the gross retail
income received by the retail merchant from such a transaction does
not include the amount of tax imposed on the transaction under
IC 6-2.5. As added by P.L.76-1986, SEC.1.
IC 6-9-21-6 Imposition, payment, and collection of tax; filing of return
Sec. 6. The tax that may be imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However,
the return to be filed for the payment of the taxes may be made on
separate returns or may be combined with the return filed for the
payment of the state gross retail tax, as prescribed by the department
of state revenue. As added by P.L.76-1986, SEC.1.
IC 6-9-21-7 Civic center authority; appointment of members; party affiliation;
residency; term; vacancy; vote
Sec. 7. (a) If a tax is levied under section 3 of this chapter, the
county fiscal body shall establish a civic center authority, composed
of nine (9) members. The nine (9) members shall be appointed as
follows:
(1) Four (4) members appointed by the executive of the largest
municipality in the county.
(2) Three (3) members appointed by the county executive body.
(3) Two (2) members appointed by the county fiscal body.
(b) No more than five (5) members of the civic center authority
may be affiliated with the same political party. All members must
reside in the county.
(c) The term of appointment on the authority is two (2) years.
However, when the initial appointments are made, each appointing
authority shall appoint one (1) member for a one (1) year term and
the remaining members for two (2) year terms. Subsequent
appointments shall be for two (2) years. A vacancy on the authority
shall be filled for the unexpired term by the authority that made the
prior appointment.
(d) The affirmative vote of at least five (5) members of the
authority is required for the authority to take an action. As added by P.L.76-1986, SEC.1.
IC 6-9-21-8 Payment of tax receipts to civic center authority
Sec. 8. The amounts received from the taxes imposed under this
chapter shall be paid monthly by the treasurer of state to the civic
center authority established in the county upon warrants issued by
the auditor of state. As added by P.L.76-1986, SEC.1.
IC 6-9-21-9 Food and beverage tax receipts fund
Sec. 9. (a) If a tax is imposed under section 3 of this chapter, the
civic center authority shall establish a food and beverage tax receipts
fund.
(b) The authority shall deposit in this fund all amounts received
under this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund.
(d) Money in this fund shall be used by the authority solely to
finance, construct, improve, equip, operate, maintain, and promote
the use of a civic center or to renovate, equip, operate, maintain, and
promote the use of any existing structure that may be used as a civic
center. The civic center authority is authorized to enter into lease or
contractual arrangements, or both, with governmental, not-for-profit,
or other private entities for the purpose of operating, maintaining,
and promoting the use of a civic center. As added by P.L.76-1986, SEC.1.
