2014 Indiana Code TITLE 6. TAXATION ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES CHAPTER 43. CLOVERDALE FOOD AND BEVERAGE TAX
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IC 6-9-43
Chapter 43. Cloverdale Food and Beverage Tax
IC 6-9-43-1
Applicability
Sec. 1. This chapter applies to the town of Cloverdale.
As added by P.L.157-2013, SEC.1.
IC 6-9-43-2
Applicable definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter.
As added by P.L.157-2013, SEC.1.
IC 6-9-43-3
Imposition of tax by ordinance
Sec. 3. (a) The fiscal body of the town may adopt an ordinance to
impose an excise tax, known as the town food and beverage tax, on
transactions described in section 4 of this chapter.
(b) If the fiscal body of the town 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 the fiscal body of the town adopts an ordinance under
subsection (a), the town food and beverage tax applies to transactions
that occur after the last day of the month that succeeds the month in
which the ordinance is adopted.
As added by P.L.157-2013, SEC.1.
IC 6-9-43-4
Taxable transactions
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 town 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 that
require cooking by the consumer (as recommended by the
federal Food and Drug Administration in chapter 3, subpart
3-401.11 of its Food Code 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) A town food and beverage tax imposed under section 3 of 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.157-2013, SEC.1.
IC 6-9-43-5
Tax rate
Sec. 5. A town food and beverage tax imposed under section 3 of
this chapter equals one percent (1%) of the gross retail income
received by the retail 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.157-2013, SEC.1.
IC 6-9-43-6
Collection procedures
Sec. 6. The town food and beverage 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 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.157-2013, SEC.1.
IC 6-9-43-7
Distribution of tax revenue
Sec. 7. If a tax is imposed under section 3 of this chapter, the
amounts received from the tax shall be paid monthly by the treasurer
of state to the town fiscal officer upon warrants issued by the auditor
of state.
As added by P.L.157-2013, SEC.1.
IC 6-9-43-8
Deposit of tax revenue
Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the
town fiscal officer shall establish a food and beverage tax receipts
fund.
(b) The town fiscal officer 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.
As added by P.L.157-2013, SEC.1.
IC 6-9-43-9
Use of tax revenue
Sec. 9. (a) Except as provided in subsection (b), money in the food
and beverage tax receipts fund established under section 8 of this
chapter shall be used by the town for the financing, construction,
operation, or maintenance of the following:
(1) Sanitary sewers or wastewater treatment facilities.
(2) Drainage or flood control facilities.
(3) Water treatment, storage, or distribution facilities.
(b) The fiscal body of the town may pledge money in the food and
beverage tax receipts fund to pay bonds issued, loans obtained, and
lease payments or other obligations incurred by or on behalf of the
town or a special taxing district in the town to provide the facilities
described in subsection (a).
(c) Subsection (b) applies only to bonds, loans, lease payments, or
other obligations that are issued, obtained, or incurred after the date
on which the town food and beverage tax is imposed under section 3
of this chapter.
(d) A pledge under subsection (b) is enforceable under
IC 5-1-14-4.
As added by P.L.157-2013, SEC.1.
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