IC 6-9-33
Chapter 33. Allen County Supplemental Food and Beverage Tax
IC 6-9-33-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than three hundred thousand (300,000) but less than four
hundred thousand (400,000). As added by P.L.8-2000, SEC.3.
IC 6-9-33-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.8-2000, SEC.3.
IC 6-9-33-3 Ordinance imposing tax
Sec. 3. (a) After January 1 but before June 1, the fiscal body of a
county may adopt an ordinance to impose an excise tax, known as the
county supplemental 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 supplemental food and beverage tax applies to transactions
that occur after June 30 of the year in which the ordinance is
adopted. Any legal challenges to the imposition of the tax, including
any effort to force the revocation or repeal of the tax, must be filed
within ninety (90) days after the adoption of the tax by the fiscal
body of a county. Pending the time for a legal challenge to the tax,
and during the course of any legal challenge to the tax, the tax shall
not apply to any covered transaction.
(d) The tax terminates two (2) years after the retirement of debt
that was incurred under this chapter. As added by P.L.8-2000, SEC.3.
IC 6-9-33-4 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 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 supplemental 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.8-2000, SEC.3. Amended by P.L.257-2003, SEC.41.
IC 6-9-33-5 Rate of tax
Sec. 5. The county supplemental food and beverage tax imposed
on a food or beverage transaction described in section 4 of this
chapter may not exceed 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.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.
IC 6-9-33-6 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 tax under this chapter
may be made separately 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.8-2000, SEC.3.
IC 6-9-33-7 Payment of receipts to county treasurer
Sec. 7. The amounts received from the county supplemental food
and beverage tax imposed under this chapter shall be paid monthly
by the treasurer of state to the county treasurer upon warrants issued
by the auditor of state. As added by P.L.8-2000, SEC.3.
IC 6-9-33-8 Supplemental coliseum improvement fund; excess revenue
Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the
county treasurer shall establish a supplemental coliseum
improvement fund. The county treasurer shall deposit in this fund all
amounts received from the tax imposed under this chapter. Money in
this fund:
(1) may be appropriated only to retire or advance refund bonds
issued, loans obtained, or lease payments incurred under
IC 36-1-10 (referred to in this chapter as "obligations") to
remodel, expand, improve, or acquire an athletic and exhibition
coliseum in existence before the effective date of an ordinance
adopted under section 3 of this chapter; and
(2) shall be used to make transfers required by subsection (b).
(b) There is established a food and beverage tax reserve account
to be administered by the capital improvement board of managers (IC
36-10-8). The money that is deposited in the supplemental coliseum
improvement fund after December 31, 2009, and is not needed in a
year to make payments on obligations for which a pledge of revenue
under this chapter was made before January 1, 2009, shall be
transferred to the capital improvement board. The county treasurer
shall make the transfer before February 1 of the following year. The
capital improvement board shall deposit the money it receives in the
board's food and beverage tax reserve account. Money in the reserve
account may not be withdrawn or transferred during the year it is
received except to make transfers back to the county to make
payments on obligations for which a pledge of revenue under this
chapter was made before January 1, 2009. However, the capital
improvement board may transfer:
(1) interest earned on money in the reserve account; and
(2) an amount equal to the balance that has been held in the
reserve account for at least twelve (12) months;
to the board's capital improvement fund established by
IC 36-10-8-12.
(c) Excess revenue transferred under subsection (b) to the capital
improvement board of managers may not be used to:
(1) provide funding for improvements initiated before January
1, 2009, that are located in the area bounded on the north by
Jefferson Boulevard, on the east by Harrison Street, on the
south by Breckenridge Street, and on the west by Ewing Street
as those public ways were located on January 1 2009, as part of
the Harrison Square project; or
(2) pay operational expenses for any facilities of the
municipality. As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.18.
IC 6-9-33-9 Payment of obligations
Sec. 9. (a) Obligations entered into before January 1, 2009, for the
acquisition, expansion, remodeling, and improvement of an athletic
and exhibition coliseum shall be retired by using money collected
from a tax imposed under this chapter.
(b) With respect to obligations for which a pledge has been made
under this section before January 1, 2009, the general assembly
covenants with the holders of these obligations that:
(1) this chapter will not be repealed or amended in any manner
that will adversely affect the imposition or collection of the tax
imposed under this chapter; and
(2) this chapter will not be amended in any manner that will
change the purpose for which revenues from the tax imposed
under this chapter may be used;
as long as the payment of any of those obligations is outstanding. As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.19.
IC 6-9-33-10
Repealed
(Repealed by P.L.176-2009, SEC.31.)
IC 6-9-33-11 Coliseum operations; annual report
Sec. 11. On or before March 31 each year, the executive director
of the World War Memorial Coliseum shall submit to the capital
improvement board of managers an annual report of the operations
of the coliseum. As added by P.L.176-2009, SEC.20.
IC 6-9-33
Chapter 33. Allen County Supplemental Food and Beverage Tax
IC 6-9-33-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than three hundred thousand (300,000) but less than four
hundred thousand (400,000). As added by P.L.8-2000, SEC.3.
IC 6-9-33-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.8-2000, SEC.3.
IC 6-9-33-3 Ordinance imposing tax
Sec. 3. (a) After January 1 but before June 1, the fiscal body of a
county may adopt an ordinance to impose an excise tax, known as the
county supplemental 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 supplemental food and beverage tax applies to transactions
that occur after June 30 of the year in which the ordinance is
adopted. Any legal challenges to the imposition of the tax, including
any effort to force the revocation or repeal of the tax, must be filed
within ninety (90) days after the adoption of the tax by the fiscal
body of a county. Pending the time for a legal challenge to the tax,
and during the course of any legal challenge to the tax, the tax shall
not apply to any covered transaction.
(d) The tax terminates two (2) years after the retirement of debt
that was incurred under this chapter. As added by P.L.8-2000, SEC.3.
IC 6-9-33-4 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 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 supplemental 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.8-2000, SEC.3. Amended by P.L.257-2003, SEC.41.
IC 6-9-33-5 Rate of tax
Sec. 5. The county supplemental food and beverage tax imposed
on a food or beverage transaction described in section 4 of this
chapter may not exceed 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.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.
IC 6-9-33-6 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 tax under this chapter
may be made separately 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.8-2000, SEC.3.
IC 6-9-33-7 Payment of receipts to county treasurer
Sec. 7. The amounts received from the county supplemental food
and beverage tax imposed under this chapter shall be paid monthly
by the treasurer of state to the county treasurer upon warrants issued
by the auditor of state. As added by P.L.8-2000, SEC.3.
IC 6-9-33-8 Supplemental coliseum improvement fund; excess revenue
Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the
county treasurer shall establish a supplemental coliseum
improvement fund. The county treasurer shall deposit in this fund all
amounts received from the tax imposed under this chapter. Money in
this fund:
(1) may be appropriated only to retire or advance refund bonds
issued, loans obtained, or lease payments incurred under
IC 36-1-10 (referred to in this chapter as "obligations") to
remodel, expand, improve, or acquire an athletic and exhibition
coliseum in existence before the effective date of an ordinance
adopted under section 3 of this chapter; and
(2) shall be used to make transfers required by subsection (b).
(b) There is established a food and beverage tax reserve account
to be administered by the capital improvement board of managers (IC
36-10-8). The money that is deposited in the supplemental coliseum
improvement fund after December 31, 2009, and is not needed in a
year to make payments on obligations for which a pledge of revenue
under this chapter was made before January 1, 2009, shall be
transferred to the capital improvement board. The county treasurer
shall make the transfer before February 1 of the following year. The
capital improvement board shall deposit the money it receives in the
board's food and beverage tax reserve account. Money in the reserve
account may not be withdrawn or transferred during the year it is
received except to make transfers back to the county to make
payments on obligations for which a pledge of revenue under this
chapter was made before January 1, 2009. However, the capital
improvement board may transfer:
(1) interest earned on money in the reserve account; and
(2) an amount equal to the balance that has been held in the
reserve account for at least twelve (12) months;
to the board's capital improvement fund established by
IC 36-10-8-12.
(c) Excess revenue transferred under subsection (b) to the capital
improvement board of managers may not be used to:
(1) provide funding for improvements initiated before January
1, 2009, that are located in the area bounded on the north by
Jefferson Boulevard, on the east by Harrison Street, on the
south by Breckenridge Street, and on the west by Ewing Street
as those public ways were located on January 1 2009, as part of
the Harrison Square project; or
(2) pay operational expenses for any facilities of the
municipality. As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.18.
IC 6-9-33-9 Payment of obligations
Sec. 9. (a) Obligations entered into before January 1, 2009, for the
acquisition, expansion, remodeling, and improvement of an athletic
and exhibition coliseum shall be retired by using money collected
from a tax imposed under this chapter.
(b) With respect to obligations for which a pledge has been made
under this section before January 1, 2009, the general assembly
covenants with the holders of these obligations that:
(1) this chapter will not be repealed or amended in any manner
that will adversely affect the imposition or collection of the tax
imposed under this chapter; and
(2) this chapter will not be amended in any manner that will
change the purpose for which revenues from the tax imposed
under this chapter may be used;
as long as the payment of any of those obligations is outstanding. As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.19.
IC 6-9-33-10
Repealed
(Repealed by P.L.176-2009, SEC.31.)
IC 6-9-33-11 Coliseum operations; annual report
Sec. 11. On or before March 31 each year, the executive director
of the World War Memorial Coliseum shall submit to the capital
improvement board of managers an annual report of the operations
of the coliseum. As added by P.L.176-2009, SEC.20.
IC 6-9-33
Chapter 33. Allen County Supplemental Food and Beverage Tax
IC 6-9-33-1 Application of chapter
Sec. 1. This chapter applies to a county having a population of
more than three hundred thousand (300,000) but less than four
hundred thousand (400,000). As added by P.L.8-2000, SEC.3.
IC 6-9-33-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter. As added by P.L.8-2000, SEC.3.
IC 6-9-33-3 Ordinance imposing tax
Sec. 3. (a) After January 1 but before June 1, the fiscal body of a
county may adopt an ordinance to impose an excise tax, known as the
county supplemental 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 supplemental food and beverage tax applies to transactions
that occur after June 30 of the year in which the ordinance is
adopted. Any legal challenges to the imposition of the tax, including
any effort to force the revocation or repeal of the tax, must be filed
within ninety (90) days after the adoption of the tax by the fiscal
body of a county. Pending the time for a legal challenge to the tax,
and during the course of any legal challenge to the tax, the tax shall
not apply to any covered transaction.
(d) The tax terminates two (2) years after the retirement of debt
that was incurred under this chapter. As added by P.L.8-2000, SEC.3.
IC 6-9-33-4 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 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 supplemental 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.8-2000, SEC.3. Amended by P.L.257-2003, SEC.41.
IC 6-9-33-5 Rate of tax
Sec. 5. The county supplemental food and beverage tax imposed
on a food or beverage transaction described in section 4 of this
chapter may not exceed 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.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.
IC 6-9-33-6 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 tax under this chapter
may be made separately 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.8-2000, SEC.3.
IC 6-9-33-7 Payment of receipts to county treasurer
Sec. 7. The amounts received from the county supplemental food
and beverage tax imposed under this chapter shall be paid monthly
by the treasurer of state to the county treasurer upon warrants issued
by the auditor of state. As added by P.L.8-2000, SEC.3.
IC 6-9-33-8 Supplemental coliseum improvement fund; excess revenue
Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the
county treasurer shall establish a supplemental coliseum
improvement fund. The county treasurer shall deposit in this fund all
amounts received from the tax imposed under this chapter. Money in
this fund:
(1) may be appropriated only to retire or advance refund bonds
issued, loans obtained, or lease payments incurred under
IC 36-1-10 (referred to in this chapter as "obligations") to
remodel, expand, improve, or acquire an athletic and exhibition
coliseum in existence before the effective date of an ordinance
adopted under section 3 of this chapter; and
(2) shall be used to make transfers required by subsection (b).
(b) There is established a food and beverage tax reserve account
to be administered by the capital improvement board of managers (IC
36-10-8). The money that is deposited in the supplemental coliseum
improvement fund after December 31, 2009, and is not needed in a
year to make payments on obligations for which a pledge of revenue
under this chapter was made before January 1, 2009, shall be
transferred to the capital improvement board. The county treasurer
shall make the transfer before February 1 of the following year. The
capital improvement board shall deposit the money it receives in the
board's food and beverage tax reserve account. Money in the reserve
account may not be withdrawn or transferred during the year it is
received except to make transfers back to the county to make
payments on obligations for which a pledge of revenue under this
chapter was made before January 1, 2009. However, the capital
improvement board may transfer:
(1) interest earned on money in the reserve account; and
(2) an amount equal to the balance that has been held in the
reserve account for at least twelve (12) months;
to the board's capital improvement fund established by
IC 36-10-8-12.
(c) Excess revenue transferred under subsection (b) to the capital
improvement board of managers may not be used to:
(1) provide funding for improvements initiated before January
1, 2009, that are located in the area bounded on the north by
Jefferson Boulevard, on the east by Harrison Street, on the
south by Breckenridge Street, and on the west by Ewing Street
as those public ways were located on January 1 2009, as part of
the Harrison Square project; or
(2) pay operational expenses for any facilities of the
municipality. As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.18.
IC 6-9-33-9 Payment of obligations
Sec. 9. (a) Obligations entered into before January 1, 2009, for the
acquisition, expansion, remodeling, and improvement of an athletic
and exhibition coliseum shall be retired by using money collected
from a tax imposed under this chapter.
(b) With respect to obligations for which a pledge has been made
under this section before January 1, 2009, the general assembly
covenants with the holders of these obligations that:
(1) this chapter will not be repealed or amended in any manner
that will adversely affect the imposition or collection of the tax
imposed under this chapter; and
(2) this chapter will not be amended in any manner that will
change the purpose for which revenues from the tax imposed
under this chapter may be used;
as long as the payment of any of those obligations is outstanding. As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.19.
IC 6-9-33-10
Repealed
(Repealed by P.L.176-2009, SEC.31.)
IC 6-9-33-11 Coliseum operations; annual report
Sec. 11. On or before March 31 each year, the executive director
of the World War Memorial Coliseum shall submit to the capital
improvement board of managers an annual report of the operations
of the coliseum. As added by P.L.176-2009, SEC.20.
