IC 6-9-35
Chapter 35. Stadium and Convention Building Food and Beverage
Tax Funding
IC 6-9-35-1 Application of chapter
Sec. 1. This chapter applies to Boone, Johnson, Hamilton,
Hancock, Hendricks, Morgan, and Shelby counties (referred to as
counties in this chapter) and to the cities or towns of Carmel, Fishers,
Greenfield, Lebanon, Noblesville, Westfield, and Zionsville that are
located in those counties (referred to as municipalities in this
chapter). As added by P.L.214-2005, SEC.44.
IC 6-9-35-2 Application of definitions
Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply
throughout this chapter. As added by P.L.214-2005, SEC.44.
IC 6-9-35-3 "Authority"
Sec. 3. As used in this chapter, "authority" refers to the Indiana
stadium and convention building authority created by IC 5-1-17. As added by P.L.214-2005, SEC.44.
IC 6-9-35-4 "Capital improvement board"
Sec. 4. As used in this chapter, "capital improvement board"
means the capital improvement board of managers created by
IC 36-10-9-3. As added by P.L.214-2005, SEC.44.
IC 6-9-35-5 Imposition; deadline; rate; conditions; ordinance
Sec. 5. (a) Except as provided in subsection (d), the fiscal body of
a county may adopt an ordinance not later than June 30, 2005, to
impose an excise tax, known as the food and beverage tax, on those
transactions described in sections 8 and 9 of this chapter that occur
anywhere within the county.
(b) Except as provided in subsection (d), if the county in which
the municipality is located has adopted an ordinance imposing an
excise tax under subsection (a), the fiscal body of a municipality may
adopt an ordinance not later than September 30, 2005, to impose an
excise tax, known as the food and beverage tax, on those transactions
described in sections 8 and 9 of this chapter that occur anywhere
within the municipality.
(c) The rate of the tax imposed under this chapter equals one
percent (1%) of the gross retail income on the transaction. With
respect to an excise tax in the municipalities set forth in
IC 6-9-27-1(1) (Mooresville), IC 6-9-27-1(3) (Plainfield),
IC 6-9-27-1(4) (Brownsburg), IC 6-9-27-1(5) (Avon), and
IC 6-9-27-1(6) (Martinsville), the excise tax imposed by the county
is in addition to the food and beverage tax imposed by those
municipalities. With respect to an excise tax imposed by a county
under subsection (a), the excise tax imposed by a municipality under
subsection (b) is in addition to the food and beverage tax imposed by
the county in which the municipality is located. 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, IC 6-9-27, or this chapter.
(d) If the Marion County city-county council does not adopt all
the ordinances required to be adopted by it under IC 5-1-17-25 on or
before June 30, 2005, the counties and municipalities described in
section 1 of this chapter are no longer subject to the provisions of
this chapter. In that event, the fiscal body of the county or
municipality may not adopt an ordinance to impose the excise tax
authorized by this chapter, and any ordinance adopted by the fiscal
body under subsection (a) or (b) is no longer effective. As added by P.L.214-2005, SEC.44.
IC 6-9-35-6 Transmission of ordinance to state
Sec. 6. If a fiscal body adopts an ordinance under section 5 of this
chapter, the clerk shall immediately send a certified copy of the
ordinance to the commissioner of the department of state revenue. As added by P.L.214-2005, SEC.44.
IC 6-9-35-7 Application to transactions
Sec. 7. If a fiscal body adopts an ordinance under section 5 of this
chapter, the 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.214-2005, SEC.44.
IC 6-9-35-8 Transactions taxed
Sec. 8. Except as provided in section 10 of this chapter, a tax
imposed under section 5 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 or municipality, or both, in which the tax is
imposed; and
(3) by a retail merchant for consideration. As added by P.L.214-2005, SEC.44.
IC 6-9-35-9 Transactions taxed
Sec. 9. Transactions described in section 8(1) of this chapter
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). As added by P.L.214-2005, SEC.44.
IC 6-9-35-10 Transactions exempt
Sec. 10. The food and beverage tax under this chapter 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.214-2005, SEC.44.
IC 6-9-35-11 Collection and payment; returns
Sec. 11. The county fiscal body may adopt an ordinance requiring
that any tax imposed under this chapter be reported on forms
approved by the county treasurer and that the tax be paid monthly to
the county treasurer. If such an ordinance is adopted, the tax shall be
paid to the county treasurer not more than twenty (20) days after the
end of the month the tax is collected, and the county treasurer is
responsible for collecting the tax and enforcing any of the provisions
of IC 6-2.5 with respect to the tax. If such an ordinance is not
adopted, the tax 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.214-2005, SEC.44.
IC 6-9-35-12 Tax revenue distributions
Sec. 12. (a) As long as there are any current or future obligations
owed by the capital improvement board to the authority or any state
agency under a lease or other agreement entered into between the
capital improvement board and the authority or any state agency
pursuant to IC 5-1-17-26, fifty percent (50%) of the amounts
received from the taxes imposed under this chapter by counties shall
be paid monthly by the county treasurer, if the tax is being paid to the
county treasurer, to the treasurer of state. This amount plus fifty
percent (50%) of the amounts received by the state from the taxes
imposed under this chapter by counties shall be paid monthly by the
treasurer of state to the treasurer of the capital improvement board or
its designee upon warrants issued by the auditor of state. The
remainder that is received by the state shall be paid monthly by the
treasurer of state to the county fiscal officer upon warrants issued by
the auditor of state. In any state fiscal year, if the total amount of the
taxes imposed under this chapter by all the counties and paid to the
treasurer of the capital improvement board or its designee under this
subsection equals five million dollars ($5,000,000), the entire
remainder of the taxes imposed by a county under this chapter during
that state fiscal year shall be retained by the county treasurer or paid
by the treasurer of state to the fiscal officer of the county, upon
warrants issued by the auditor of state.
(b) If there are then existing no obligations of the capital
improvement board described in subsection (a), the entire amount
received from the taxes imposed by a county under this chapter shall
be paid monthly by the treasurer of state to the county fiscal officer
upon warrants issued by the auditor of state.
(c) The entire amount of the taxes paid to the treasurer of the
capital improvement board or its designee under subsection (a) shall
be deposited in a special fund and used only for the payment or to
secure the payment of obligations of the capital improvement board
described in subsection (a). If the taxes are not used for the payment
or to secure the payment of obligations of the capital improvement
board described in subsection (a), the taxes shall be returned by the
capital improvement board to the treasurer of state who shall return
the taxes to the respective counties that contributed the taxes.
(d) The entire amount received from the taxes imposed by a
municipality under this chapter shall be paid monthly by the treasurer
of state to the municipality's fiscal officer upon warrants issued by
the auditor of state. As added by P.L.214-2005, SEC.44.
IC 6-9-35-13 Food and beverage tax fund; deposits
Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the
county's or municipality's fiscal officer, or both, shall establish a food
and beverage tax fund.
(b) The fiscal officer shall deposit in the fund all amounts
received by the fiscal officer under this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund. As added by P.L.214-2005, SEC.44.
IC 6-9-35-14 Food and beverage tax fund; uses
Sec. 14. Money in the food and beverage tax fund shall be used by
the county or municipality:
(1) to reduce the county's or municipality's property tax levy for
a particular year at the discretion of the county or municipality,
but this use does not reduce the maximum permissible levy
under IC 6-1.1-18.5 for the county or municipality; or
(2) for any legal or corporate purpose of the county or
municipality, including the pledge of money to bonds, leases, or
other obligations under IC 5-1-14-4.
Revenue derived from the imposition of a tax under this chapter may
be treated by a county or municipality as additional revenue for the
purpose of fixing its budget for the budget year during which the
revenues are to be distributed to the county or municipality. As added by P.L.214-2005, SEC.44.
IC 6-9-35-15 Tax repeal; ordinance
Sec. 15. (a) If there are no obligations of the capital improvement
board described in section 12(a) of this chapter then outstanding and
there are no bonds, leases, or other obligations then outstanding for
which a pledge has been made under section 14 of this chapter, the
fiscal body may adopt an ordinance, after December 31, 2009, and
before December 1, 2010, or any year thereafter, that repeals the
ordinance adopted under section 5 of this chapter.
(b) An ordinance adopted under subsection (a) takes effect
January 1 immediately following the date of its adoption. If the fiscal
body adopts such an ordinance, the clerk shall immediately send a
certified copy of the ordinance to the commissioner of the
department of state revenue.
(c) A tax imposed under this chapter terminates on January 1 of
the year immediately following the year in which the last payment
obligation of the capital improvement board is made with respect to
any bond, lease, or other obligation described in section 12(a) of this
chapter that existed on July 1, 2006. As added by P.L.214-2005, SEC.44.
IC 6-9-35-16 Payment of obligations; covenant with holders
Sec. 16. With respect to obligations of the capital improvement
board described in section 12(a) of this chapter and bonds, leases, or
other obligations for which a pledge has been made under section 14
of this chapter, 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.214-2005, SEC.44.
IC 6-9-35
Chapter 35. Stadium and Convention Building Food and Beverage
Tax Funding
IC 6-9-35-1 Application of chapter
Sec. 1. This chapter applies to Boone, Johnson, Hamilton,
Hancock, Hendricks, Morgan, and Shelby counties (referred to as
counties in this chapter) and to the cities or towns of Carmel, Fishers,
Greenfield, Lebanon, Noblesville, Westfield, and Zionsville that are
located in those counties (referred to as municipalities in this
chapter). As added by P.L.214-2005, SEC.44.
IC 6-9-35-2 Application of definitions
Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply
throughout this chapter. As added by P.L.214-2005, SEC.44.
IC 6-9-35-3 "Authority"
Sec. 3. As used in this chapter, "authority" refers to the Indiana
stadium and convention building authority created by IC 5-1-17. As added by P.L.214-2005, SEC.44.
IC 6-9-35-4 "Capital improvement board"
Sec. 4. As used in this chapter, "capital improvement board"
means the capital improvement board of managers created by
IC 36-10-9-3. As added by P.L.214-2005, SEC.44.
IC 6-9-35-5 Imposition; deadline; rate; conditions; ordinance
Sec. 5. (a) Except as provided in subsection (d), the fiscal body of
a county may adopt an ordinance not later than June 30, 2005, to
impose an excise tax, known as the food and beverage tax, on those
transactions described in sections 8 and 9 of this chapter that occur
anywhere within the county.
(b) Except as provided in subsection (d), if the county in which
the municipality is located has adopted an ordinance imposing an
excise tax under subsection (a), the fiscal body of a municipality may
adopt an ordinance not later than September 30, 2005, to impose an
excise tax, known as the food and beverage tax, on those transactions
described in sections 8 and 9 of this chapter that occur anywhere
within the municipality.
(c) The rate of the tax imposed under this chapter equals one
percent (1%) of the gross retail income on the transaction. With
respect to an excise tax in the municipalities set forth in
IC 6-9-27-1(1) (Mooresville), IC 6-9-27-1(3) (Plainfield),
IC 6-9-27-1(4) (Brownsburg), IC 6-9-27-1(5) (Avon), and
IC 6-9-27-1(6) (Martinsville), the excise tax imposed by the county
is in addition to the food and beverage tax imposed by those
municipalities. With respect to an excise tax imposed by a county
under subsection (a), the excise tax imposed by a municipality under
subsection (b) is in addition to the food and beverage tax imposed by
the county in which the municipality is located. 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, IC 6-9-27, or this chapter.
(d) If the Marion County city-county council does not adopt all
the ordinances required to be adopted by it under IC 5-1-17-25 on or
before June 30, 2005, the counties and municipalities described in
section 1 of this chapter are no longer subject to the provisions of
this chapter. In that event, the fiscal body of the county or
municipality may not adopt an ordinance to impose the excise tax
authorized by this chapter, and any ordinance adopted by the fiscal
body under subsection (a) or (b) is no longer effective. As added by P.L.214-2005, SEC.44.
IC 6-9-35-6 Transmission of ordinance to state
Sec. 6. If a fiscal body adopts an ordinance under section 5 of this
chapter, the clerk shall immediately send a certified copy of the
ordinance to the commissioner of the department of state revenue. As added by P.L.214-2005, SEC.44.
IC 6-9-35-7 Application to transactions
Sec. 7. If a fiscal body adopts an ordinance under section 5 of this
chapter, the 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.214-2005, SEC.44.
IC 6-9-35-8 Transactions taxed
Sec. 8. Except as provided in section 10 of this chapter, a tax
imposed under section 5 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 or municipality, or both, in which the tax is
imposed; and
(3) by a retail merchant for consideration. As added by P.L.214-2005, SEC.44.
IC 6-9-35-9 Transactions taxed
Sec. 9. Transactions described in section 8(1) of this chapter
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). As added by P.L.214-2005, SEC.44.
IC 6-9-35-10 Transactions exempt
Sec. 10. The food and beverage tax under this chapter 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.214-2005, SEC.44.
IC 6-9-35-11 Collection and payment; returns
Sec. 11. The county fiscal body may adopt an ordinance requiring
that any tax imposed under this chapter be reported on forms
approved by the county treasurer and that the tax be paid monthly to
the county treasurer. If such an ordinance is adopted, the tax shall be
paid to the county treasurer not more than twenty (20) days after the
end of the month the tax is collected, and the county treasurer is
responsible for collecting the tax and enforcing any of the provisions
of IC 6-2.5 with respect to the tax. If such an ordinance is not
adopted, the tax 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.214-2005, SEC.44.
IC 6-9-35-12 Tax revenue distributions
Sec. 12. (a) As long as there are any current or future obligations
owed by the capital improvement board to the authority or any state
agency under a lease or other agreement entered into between the
capital improvement board and the authority or any state agency
pursuant to IC 5-1-17-26, fifty percent (50%) of the amounts
received from the taxes imposed under this chapter by counties shall
be paid monthly by the county treasurer, if the tax is being paid to the
county treasurer, to the treasurer of state. This amount plus fifty
percent (50%) of the amounts received by the state from the taxes
imposed under this chapter by counties shall be paid monthly by the
treasurer of state to the treasurer of the capital improvement board or
its designee upon warrants issued by the auditor of state. The
remainder that is received by the state shall be paid monthly by the
treasurer of state to the county fiscal officer upon warrants issued by
the auditor of state. In any state fiscal year, if the total amount of the
taxes imposed under this chapter by all the counties and paid to the
treasurer of the capital improvement board or its designee under this
subsection equals five million dollars ($5,000,000), the entire
remainder of the taxes imposed by a county under this chapter during
that state fiscal year shall be retained by the county treasurer or paid
by the treasurer of state to the fiscal officer of the county, upon
warrants issued by the auditor of state.
(b) If there are then existing no obligations of the capital
improvement board described in subsection (a), the entire amount
received from the taxes imposed by a county under this chapter shall
be paid monthly by the treasurer of state to the county fiscal officer
upon warrants issued by the auditor of state.
(c) The entire amount of the taxes paid to the treasurer of the
capital improvement board or its designee under subsection (a) shall
be deposited in a special fund and used only for the payment or to
secure the payment of obligations of the capital improvement board
described in subsection (a). If the taxes are not used for the payment
or to secure the payment of obligations of the capital improvement
board described in subsection (a), the taxes shall be returned by the
capital improvement board to the treasurer of state who shall return
the taxes to the respective counties that contributed the taxes.
(d) The entire amount received from the taxes imposed by a
municipality under this chapter shall be paid monthly by the treasurer
of state to the municipality's fiscal officer upon warrants issued by
the auditor of state. As added by P.L.214-2005, SEC.44.
IC 6-9-35-13 Food and beverage tax fund; deposits
Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the
county's or municipality's fiscal officer, or both, shall establish a food
and beverage tax fund.
(b) The fiscal officer shall deposit in the fund all amounts
received by the fiscal officer under this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund. As added by P.L.214-2005, SEC.44.
IC 6-9-35-14 Food and beverage tax fund; uses
Sec. 14. Money in the food and beverage tax fund shall be used by
the county or municipality:
(1) to reduce the county's or municipality's property tax levy for
a particular year at the discretion of the county or municipality,
but this use does not reduce the maximum permissible levy
under IC 6-1.1-18.5 for the county or municipality; or
(2) for any legal or corporate purpose of the county or
municipality, including the pledge of money to bonds, leases, or
other obligations under IC 5-1-14-4.
Revenue derived from the imposition of a tax under this chapter may
be treated by a county or municipality as additional revenue for the
purpose of fixing its budget for the budget year during which the
revenues are to be distributed to the county or municipality. As added by P.L.214-2005, SEC.44.
IC 6-9-35-15 Tax repeal; ordinance
Sec. 15. (a) If there are no obligations of the capital improvement
board described in section 12(a) of this chapter then outstanding and
there are no bonds, leases, or other obligations then outstanding for
which a pledge has been made under section 14 of this chapter, the
fiscal body may adopt an ordinance, after December 31, 2009, and
before December 1, 2010, or any year thereafter, that repeals the
ordinance adopted under section 5 of this chapter.
(b) An ordinance adopted under subsection (a) takes effect
January 1 immediately following the date of its adoption. If the fiscal
body adopts such an ordinance, the clerk shall immediately send a
certified copy of the ordinance to the commissioner of the
department of state revenue.
(c) A tax imposed under this chapter terminates on January 1 of
the year immediately following the year in which the last payment
obligation of the capital improvement board is made with respect to
any bond, lease, or other obligation described in section 12(a) of this
chapter that existed on July 1, 2006. As added by P.L.214-2005, SEC.44.
IC 6-9-35-16 Payment of obligations; covenant with holders
Sec. 16. With respect to obligations of the capital improvement
board described in section 12(a) of this chapter and bonds, leases, or
other obligations for which a pledge has been made under section 14
of this chapter, 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.214-2005, SEC.44.
IC 6-9-35
Chapter 35. Stadium and Convention Building Food and Beverage
Tax Funding
IC 6-9-35-1 Application of chapter
Sec. 1. This chapter applies to Boone, Johnson, Hamilton,
Hancock, Hendricks, Morgan, and Shelby counties (referred to as
counties in this chapter) and to the cities or towns of Carmel, Fishers,
Greenfield, Lebanon, Noblesville, Westfield, and Zionsville that are
located in those counties (referred to as municipalities in this
chapter). As added by P.L.214-2005, SEC.44.
IC 6-9-35-2 Application of definitions
Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply
throughout this chapter. As added by P.L.214-2005, SEC.44.
IC 6-9-35-3 "Authority"
Sec. 3. As used in this chapter, "authority" refers to the Indiana
stadium and convention building authority created by IC 5-1-17. As added by P.L.214-2005, SEC.44.
IC 6-9-35-4 "Capital improvement board"
Sec. 4. As used in this chapter, "capital improvement board"
means the capital improvement board of managers created by
IC 36-10-9-3. As added by P.L.214-2005, SEC.44.
IC 6-9-35-5 Imposition; deadline; rate; conditions; ordinance
Sec. 5. (a) Except as provided in subsection (d), the fiscal body of
a county may adopt an ordinance not later than June 30, 2005, to
impose an excise tax, known as the food and beverage tax, on those
transactions described in sections 8 and 9 of this chapter that occur
anywhere within the county.
(b) Except as provided in subsection (d), if the county in which
the municipality is located has adopted an ordinance imposing an
excise tax under subsection (a), the fiscal body of a municipality may
adopt an ordinance not later than September 30, 2005, to impose an
excise tax, known as the food and beverage tax, on those transactions
described in sections 8 and 9 of this chapter that occur anywhere
within the municipality.
(c) The rate of the tax imposed under this chapter equals one
percent (1%) of the gross retail income on the transaction. With
respect to an excise tax in the municipalities set forth in
IC 6-9-27-1(1) (Mooresville), IC 6-9-27-1(3) (Plainfield),
IC 6-9-27-1(4) (Brownsburg), IC 6-9-27-1(5) (Avon), and
IC 6-9-27-1(6) (Martinsville), the excise tax imposed by the county
is in addition to the food and beverage tax imposed by those
municipalities. With respect to an excise tax imposed by a county
under subsection (a), the excise tax imposed by a municipality under
subsection (b) is in addition to the food and beverage tax imposed by
the county in which the municipality is located. 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, IC 6-9-27, or this chapter.
(d) If the Marion County city-county council does not adopt all
the ordinances required to be adopted by it under IC 5-1-17-25 on or
before June 30, 2005, the counties and municipalities described in
section 1 of this chapter are no longer subject to the provisions of
this chapter. In that event, the fiscal body of the county or
municipality may not adopt an ordinance to impose the excise tax
authorized by this chapter, and any ordinance adopted by the fiscal
body under subsection (a) or (b) is no longer effective. As added by P.L.214-2005, SEC.44.
IC 6-9-35-6 Transmission of ordinance to state
Sec. 6. If a fiscal body adopts an ordinance under section 5 of this
chapter, the clerk shall immediately send a certified copy of the
ordinance to the commissioner of the department of state revenue. As added by P.L.214-2005, SEC.44.
IC 6-9-35-7 Application to transactions
Sec. 7. If a fiscal body adopts an ordinance under section 5 of this
chapter, the 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.214-2005, SEC.44.
IC 6-9-35-8 Transactions taxed
Sec. 8. Except as provided in section 10 of this chapter, a tax
imposed under section 5 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 or municipality, or both, in which the tax is
imposed; and
(3) by a retail merchant for consideration. As added by P.L.214-2005, SEC.44.
IC 6-9-35-9 Transactions taxed
Sec. 9. Transactions described in section 8(1) of this chapter
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). As added by P.L.214-2005, SEC.44.
IC 6-9-35-10 Transactions exempt
Sec. 10. The food and beverage tax under this chapter 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.214-2005, SEC.44.
IC 6-9-35-11 Collection and payment; returns
Sec. 11. The county fiscal body may adopt an ordinance requiring
that any tax imposed under this chapter be reported on forms
approved by the county treasurer and that the tax be paid monthly to
the county treasurer. If such an ordinance is adopted, the tax shall be
paid to the county treasurer not more than twenty (20) days after the
end of the month the tax is collected, and the county treasurer is
responsible for collecting the tax and enforcing any of the provisions
of IC 6-2.5 with respect to the tax. If such an ordinance is not
adopted, the tax 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.214-2005, SEC.44.
IC 6-9-35-12 Tax revenue distributions
Sec. 12. (a) As long as there are any current or future obligations
owed by the capital improvement board to the authority or any state
agency under a lease or other agreement entered into between the
capital improvement board and the authority or any state agency
pursuant to IC 5-1-17-26, fifty percent (50%) of the amounts
received from the taxes imposed under this chapter by counties shall
be paid monthly by the county treasurer, if the tax is being paid to the
county treasurer, to the treasurer of state. This amount plus fifty
percent (50%) of the amounts received by the state from the taxes
imposed under this chapter by counties shall be paid monthly by the
treasurer of state to the treasurer of the capital improvement board or
its designee upon warrants issued by the auditor of state. The
remainder that is received by the state shall be paid monthly by the
treasurer of state to the county fiscal officer upon warrants issued by
the auditor of state. In any state fiscal year, if the total amount of the
taxes imposed under this chapter by all the counties and paid to the
treasurer of the capital improvement board or its designee under this
subsection equals five million dollars ($5,000,000), the entire
remainder of the taxes imposed by a county under this chapter during
that state fiscal year shall be retained by the county treasurer or paid
by the treasurer of state to the fiscal officer of the county, upon
warrants issued by the auditor of state.
(b) If there are then existing no obligations of the capital
improvement board described in subsection (a), the entire amount
received from the taxes imposed by a county under this chapter shall
be paid monthly by the treasurer of state to the county fiscal officer
upon warrants issued by the auditor of state.
(c) The entire amount of the taxes paid to the treasurer of the
capital improvement board or its designee under subsection (a) shall
be deposited in a special fund and used only for the payment or to
secure the payment of obligations of the capital improvement board
described in subsection (a). If the taxes are not used for the payment
or to secure the payment of obligations of the capital improvement
board described in subsection (a), the taxes shall be returned by the
capital improvement board to the treasurer of state who shall return
the taxes to the respective counties that contributed the taxes.
(d) The entire amount received from the taxes imposed by a
municipality under this chapter shall be paid monthly by the treasurer
of state to the municipality's fiscal officer upon warrants issued by
the auditor of state. As added by P.L.214-2005, SEC.44.
IC 6-9-35-13 Food and beverage tax fund; deposits
Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the
county's or municipality's fiscal officer, or both, shall establish a food
and beverage tax fund.
(b) The fiscal officer shall deposit in the fund all amounts
received by the fiscal officer under this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund. As added by P.L.214-2005, SEC.44.
IC 6-9-35-14 Food and beverage tax fund; uses
Sec. 14. Money in the food and beverage tax fund shall be used by
the county or municipality:
(1) to reduce the county's or municipality's property tax levy for
a particular year at the discretion of the county or municipality,
but this use does not reduce the maximum permissible levy
under IC 6-1.1-18.5 for the county or municipality; or
(2) for any legal or corporate purpose of the county or
municipality, including the pledge of money to bonds, leases, or
other obligations under IC 5-1-14-4.
Revenue derived from the imposition of a tax under this chapter may
be treated by a county or municipality as additional revenue for the
purpose of fixing its budget for the budget year during which the
revenues are to be distributed to the county or municipality. As added by P.L.214-2005, SEC.44.
IC 6-9-35-15 Tax repeal; ordinance
Sec. 15. (a) If there are no obligations of the capital improvement
board described in section 12(a) of this chapter then outstanding and
there are no bonds, leases, or other obligations then outstanding for
which a pledge has been made under section 14 of this chapter, the
fiscal body may adopt an ordinance, after December 31, 2009, and
before December 1, 2010, or any year thereafter, that repeals the
ordinance adopted under section 5 of this chapter.
(b) An ordinance adopted under subsection (a) takes effect
January 1 immediately following the date of its adoption. If the fiscal
body adopts such an ordinance, the clerk shall immediately send a
certified copy of the ordinance to the commissioner of the
department of state revenue.
(c) A tax imposed under this chapter terminates on January 1 of
the year immediately following the year in which the last payment
obligation of the capital improvement board is made with respect to
any bond, lease, or other obligation described in section 12(a) of this
chapter that existed on July 1, 2006. As added by P.L.214-2005, SEC.44.
IC 6-9-35-16 Payment of obligations; covenant with holders
Sec. 16. With respect to obligations of the capital improvement
board described in section 12(a) of this chapter and bonds, leases, or
other obligations for which a pledge has been made under section 14
of this chapter, 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.214-2005, SEC.44.
