IC 6-9-36
Chapter 36. Lake County and Porter County Food and Beverage
Tax
IC 6-9-36-1 Application of chapter
Sec. 1. This chapter applies to the following:
(1) A county having a population of more than four hundred
thousand (400,000) but less than seven hundred thousand
(700,000).
(2) A county having a population of more than one hundred
forty-five thousand (145,000) but less than one hundred
forty-eight thousand (148,000). As added by P.L.214-2005, SEC.45.
IC 6-9-36-2 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.45.
IC 6-9-36-3 Imposition of tax; rescission of tax; ordinances; transmission of
ordinance to state
Sec. 3. (a) The fiscal body of a county described in section 1 of
this chapter may adopt an ordinance to impose an excise tax, known
as the food and beverage tax, on those transactions described in
sections 4 and 5 of this chapter that occur anywhere within the
county.
(b) The following apply if the fiscal body of the county imposes
a tax under this chapter:
(1) The rate of the tax equals one percent (1%) of the gross
retail income on 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 or this chapter.
(2) The fiscal body shall immediately send a certified copy of
the ordinance to the commissioner of the department of state
revenue.
(3) The tax applies to transactions that occur after the last day
of the month that follows the month in which the ordinance was
adopted.
(4) The fiscal body may adopt an ordinance to rescind the tax.
The rescission of the tax takes effect after the last day of the
month that follows the month in which the ordinance to rescind
the tax is adopted. However, the fiscal body may not rescind the
tax if there are bonds outstanding or leases or other obligations
for which the tax has been pledged under IC 36-7.5. As added by P.L.214-2005, SEC.45. IC 6-9-36-4 Transactions taxed
Sec. 4. Except as provided in section 6 of this chapter, 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 or political subdivision, or both, in which the
tax is imposed; and
(3) by a retail merchant for consideration. As added by P.L.214-2005, SEC.45.
IC 6-9-36-5 Transactions taxed
Sec. 5. Transactions described in section 4(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.45.
IC 6-9-36-6 Transactions exempt
Sec. 6. 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.45.
IC 6-9-36-7 Collection and payment; returns
Sec. 7. The tax 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.214-2005, SEC.45. IC 6-9-36-8 Distribution of revenue
Sec. 8. (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 treasurer of the northwest Indiana regional development
authority established by IC 36-7.5-2-1.
(b) The taxes paid to the treasurer of the development authority
under this section shall be deposited in the development authority
fund established under IC 36-7.5-4-1. As added by P.L.214-2005, SEC.45.
IC 6-9-36
Chapter 36. Lake County and Porter County Food and Beverage
Tax
IC 6-9-36-1 Application of chapter
Sec. 1. This chapter applies to the following:
(1) A county having a population of more than four hundred
thousand (400,000) but less than seven hundred thousand
(700,000).
(2) A county having a population of more than one hundred
forty-five thousand (145,000) but less than one hundred
forty-eight thousand (148,000). As added by P.L.214-2005, SEC.45.
IC 6-9-36-2 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.45.
IC 6-9-36-3 Imposition of tax; rescission of tax; ordinances; transmission of
ordinance to state
Sec. 3. (a) The fiscal body of a county described in section 1 of
this chapter may adopt an ordinance to impose an excise tax, known
as the food and beverage tax, on those transactions described in
sections 4 and 5 of this chapter that occur anywhere within the
county.
(b) The following apply if the fiscal body of the county imposes
a tax under this chapter:
(1) The rate of the tax equals one percent (1%) of the gross
retail income on 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 or this chapter.
(2) The fiscal body shall immediately send a certified copy of
the ordinance to the commissioner of the department of state
revenue.
(3) The tax applies to transactions that occur after the last day
of the month that follows the month in which the ordinance was
adopted.
(4) The fiscal body may adopt an ordinance to rescind the tax.
The rescission of the tax takes effect after the last day of the
month that follows the month in which the ordinance to rescind
the tax is adopted. However, the fiscal body may not rescind the
tax if there are bonds outstanding or leases or other obligations
for which the tax has been pledged under IC 36-7.5. As added by P.L.214-2005, SEC.45. IC 6-9-36-4 Transactions taxed
Sec. 4. Except as provided in section 6 of this chapter, 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 or political subdivision, or both, in which the
tax is imposed; and
(3) by a retail merchant for consideration. As added by P.L.214-2005, SEC.45.
IC 6-9-36-5 Transactions taxed
Sec. 5. Transactions described in section 4(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.45.
IC 6-9-36-6 Transactions exempt
Sec. 6. 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.45.
IC 6-9-36-7 Collection and payment; returns
Sec. 7. The tax 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.214-2005, SEC.45. IC 6-9-36-8 Distribution of revenue
Sec. 8. (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 treasurer of the northwest Indiana regional development
authority established by IC 36-7.5-2-1.
(b) The taxes paid to the treasurer of the development authority
under this section shall be deposited in the development authority
fund established under IC 36-7.5-4-1. As added by P.L.214-2005, SEC.45.
IC 6-9-36
Chapter 36. Lake County and Porter County Food and Beverage
Tax
IC 6-9-36-1 Application of chapter
Sec. 1. This chapter applies to the following:
(1) A county having a population of more than four hundred
thousand (400,000) but less than seven hundred thousand
(700,000).
(2) A county having a population of more than one hundred
forty-five thousand (145,000) but less than one hundred
forty-eight thousand (148,000). As added by P.L.214-2005, SEC.45.
IC 6-9-36-2 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.45.
IC 6-9-36-3 Imposition of tax; rescission of tax; ordinances; transmission of
ordinance to state
Sec. 3. (a) The fiscal body of a county described in section 1 of
this chapter may adopt an ordinance to impose an excise tax, known
as the food and beverage tax, on those transactions described in
sections 4 and 5 of this chapter that occur anywhere within the
county.
(b) The following apply if the fiscal body of the county imposes
a tax under this chapter:
(1) The rate of the tax equals one percent (1%) of the gross
retail income on 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 or this chapter.
(2) The fiscal body shall immediately send a certified copy of
the ordinance to the commissioner of the department of state
revenue.
(3) The tax applies to transactions that occur after the last day
of the month that follows the month in which the ordinance was
adopted.
(4) The fiscal body may adopt an ordinance to rescind the tax.
The rescission of the tax takes effect after the last day of the
month that follows the month in which the ordinance to rescind
the tax is adopted. However, the fiscal body may not rescind the
tax if there are bonds outstanding or leases or other obligations
for which the tax has been pledged under IC 36-7.5. As added by P.L.214-2005, SEC.45. IC 6-9-36-4 Transactions taxed
Sec. 4. Except as provided in section 6 of this chapter, 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 or political subdivision, or both, in which the
tax is imposed; and
(3) by a retail merchant for consideration. As added by P.L.214-2005, SEC.45.
IC 6-9-36-5 Transactions taxed
Sec. 5. Transactions described in section 4(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.45.
IC 6-9-36-6 Transactions exempt
Sec. 6. 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.45.
IC 6-9-36-7 Collection and payment; returns
Sec. 7. The tax 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.214-2005, SEC.45. IC 6-9-36-8 Distribution of revenue
Sec. 8. (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 treasurer of the northwest Indiana regional development
authority established by IC 36-7.5-2-1.
(b) The taxes paid to the treasurer of the development authority
under this section shall be deposited in the development authority
fund established under IC 36-7.5-4-1. As added by P.L.214-2005, SEC.45.
