IC 6-9-24
Chapter 24. Nashville Food and Beverage Tax
IC 6-9-24-1 Application of chapter
Sec. 1. This chapter applies to a municipality (as defined in
IC 36-1-2-11) located in a county having a population of more than
fourteen thousand nine hundred (14,900) but less than sixteen
thousand (16,000). As added by P.L.111-1987, SEC.1. Amended by P.L.12-1992,
SEC.51; P.L.170-2002, SEC.47.
IC 6-9-24-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.111-1987, SEC.1.
IC 6-9-24-3 Ordinance imposing tax
Sec. 3. (a) The fiscal body of the municipality may adopt an
ordinance to impose an excise tax, known as the municipal 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
municipal 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.111-1987, SEC.1.
IC 6-9-24-4 Taxable transactions; exemption
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 municipality 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 municipal 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.111-1987, SEC.1. Amended by P.L.257-2003,
SEC.37.
IC 6-9-24-5 Rate of tax
Sec. 5. The municipal 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.111-1987, SEC.1.
IC 6-9-24-6 Collection of tax; returns
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.111-1987, SEC.1.
IC 6-9-24-7 Payment of receipts to municipality
Sec. 7. The amounts received from the taxes imposed under this
chapter shall be paid monthly by the treasurer of state to the
municipality upon warrants issued by the auditor of state. As added by P.L.111-1987, SEC.1.
IC 6-9-24-8 Food and beverage tax receipts fund
Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the
fiscal body of the municipality shall establish a food and beverage
tax receipts fund.
(b) The fiscal officer of the municipality 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 municipality solely to
finance, construct, improve, equip, operate, and maintain public
parking and public restroom facilities or to renovate, equip, operate,
and maintain any structure that may be used as a public parking or
public restroom facility. The municipality may enter into lease or
contractual arrangements, or both, with governmental, not-for-profit,
or other private entities to operate and maintain these facilities. As added by P.L.111-1987, SEC.1.
IC 6-9-24-9 Termination dates
Sec. 9. (a) If the tax is imposed by a municipality under this
chapter, the tax terminates January 1, 2012.
(b) This chapter expires July 1, 2012. As added by P.L.111-1987, SEC.1. Amended by P.L.184-2006,
SEC.9.
IC 6-9-24
Chapter 24. Nashville Food and Beverage Tax
IC 6-9-24-1 Application of chapter
Sec. 1. This chapter applies to a municipality (as defined in
IC 36-1-2-11) located in a county having a population of more than
fourteen thousand nine hundred (14,900) but less than sixteen
thousand (16,000). As added by P.L.111-1987, SEC.1. Amended by P.L.12-1992,
SEC.51; P.L.170-2002, SEC.47.
IC 6-9-24-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.111-1987, SEC.1.
IC 6-9-24-3 Ordinance imposing tax
Sec. 3. (a) The fiscal body of the municipality may adopt an
ordinance to impose an excise tax, known as the municipal 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
municipal 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.111-1987, SEC.1.
IC 6-9-24-4 Taxable transactions; exemption
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 municipality 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 municipal 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.111-1987, SEC.1. Amended by P.L.257-2003,
SEC.37.
IC 6-9-24-5 Rate of tax
Sec. 5. The municipal 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.111-1987, SEC.1.
IC 6-9-24-6 Collection of tax; returns
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.111-1987, SEC.1.
IC 6-9-24-7 Payment of receipts to municipality
Sec. 7. The amounts received from the taxes imposed under this
chapter shall be paid monthly by the treasurer of state to the
municipality upon warrants issued by the auditor of state. As added by P.L.111-1987, SEC.1.
IC 6-9-24-8 Food and beverage tax receipts fund
Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the
fiscal body of the municipality shall establish a food and beverage
tax receipts fund.
(b) The fiscal officer of the municipality 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 municipality solely to
finance, construct, improve, equip, operate, and maintain public
parking and public restroom facilities or to renovate, equip, operate,
and maintain any structure that may be used as a public parking or
public restroom facility. The municipality may enter into lease or
contractual arrangements, or both, with governmental, not-for-profit,
or other private entities to operate and maintain these facilities. As added by P.L.111-1987, SEC.1.
IC 6-9-24-9 Termination dates
Sec. 9. (a) If the tax is imposed by a municipality under this
chapter, the tax terminates January 1, 2012.
(b) This chapter expires July 1, 2012. As added by P.L.111-1987, SEC.1. Amended by P.L.184-2006,
SEC.9.
IC 6-9-24
Chapter 24. Nashville Food and Beverage Tax
IC 6-9-24-1 Application of chapter
Sec. 1. This chapter applies to a municipality (as defined in
IC 36-1-2-11) located in a county having a population of more than
fourteen thousand nine hundred (14,900) but less than sixteen
thousand (16,000). As added by P.L.111-1987, SEC.1. Amended by P.L.12-1992,
SEC.51; P.L.170-2002, SEC.47.
IC 6-9-24-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.111-1987, SEC.1.
IC 6-9-24-3 Ordinance imposing tax
Sec. 3. (a) The fiscal body of the municipality may adopt an
ordinance to impose an excise tax, known as the municipal 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
municipal 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.111-1987, SEC.1.
IC 6-9-24-4 Taxable transactions; exemption
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 municipality 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 municipal 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.111-1987, SEC.1. Amended by P.L.257-2003,
SEC.37.
IC 6-9-24-5 Rate of tax
Sec. 5. The municipal 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.111-1987, SEC.1.
IC 6-9-24-6 Collection of tax; returns
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.111-1987, SEC.1.
IC 6-9-24-7 Payment of receipts to municipality
Sec. 7. The amounts received from the taxes imposed under this
chapter shall be paid monthly by the treasurer of state to the
municipality upon warrants issued by the auditor of state. As added by P.L.111-1987, SEC.1.
IC 6-9-24-8 Food and beverage tax receipts fund
Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the
fiscal body of the municipality shall establish a food and beverage
tax receipts fund.
(b) The fiscal officer of the municipality 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 municipality solely to
finance, construct, improve, equip, operate, and maintain public
parking and public restroom facilities or to renovate, equip, operate,
and maintain any structure that may be used as a public parking or
public restroom facility. The municipality may enter into lease or
contractual arrangements, or both, with governmental, not-for-profit,
or other private entities to operate and maintain these facilities. As added by P.L.111-1987, SEC.1.
IC 6-9-24-9 Termination dates
Sec. 9. (a) If the tax is imposed by a municipality under this
chapter, the tax terminates January 1, 2012.
(b) This chapter expires July 1, 2012. As added by P.L.111-1987, SEC.1. Amended by P.L.184-2006,
SEC.9.
