2013 Indiana Code TITLE 6. TAXATION ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES CHAPTER 44. TOWN OF FISHERS FOOD AND BEVERAGE TAX
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IC 6-9-44
Chapter 44. Town of Fishers Food and Beverage Tax
IC 6-9-44-1
Applicability
Sec. 1. This chapter applies to the town of Fishers.
As added by P.L.157-2013, SEC.2.
IC 6-9-44-2
Applicable definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
chapter.
As added by P.L.157-2013, SEC.2.
IC 6-9-44-3
Imposition of tax by ordinance; separate hearing
Sec. 3. (a) The fiscal body of the town may adopt an ordinance on
or before December 31, 2013, to impose an excise tax, known as the
town food and beverage tax, on transactions described in section 4
of this chapter. The fiscal body of the town may adopt an ordinance
under this subsection only after the fiscal body has previously held
at least one (1) separate public hearing in which a discussion of the
proposed ordinance to impose the town food and beverage tax is the
only substantive issue on the agenda for that public hearing.
(b) If the town fiscal body adopts an ordinance under subsection
(a), the town fiscal body shall immediately send a certified copy of
the ordinance to the department of state revenue.
(c) If the town fiscal body 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.2.
IC 6-9-44-4
Taxable transactions
Sec. 4. (a) Except as provided in subsection (c), a tax imposed
under section 3 of this chapter applies to a 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; 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) made of two (2) or more food ingredients, mixed or
combined by a retail merchant for sale as a single item (other
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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 package used to transport the food).
(c) The town food and beverage tax does not apply to the
furnishing, preparing, or serving of a food or beverage in a
transaction that is exempt, or to the extent the transaction is exempt,
from the state gross retail tax imposed by IC 6-2.5.
As added by P.L.157-2013, SEC.2.
IC 6-9-44-5
Tax rate
Sec. 5. The town food and beverage tax rate may not exceed one
percent (1%) of the gross retail income received by the merchant
from the food or beverage transaction described in section 4 of this
chapter. For purposes of this chapter, the gross retail income received
by the retail merchant from 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.2.
IC 6-9-44-6
Collection procedures
Sec. 6. A 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 with the payment of the tax imposed under this chapter may
be made on a separate return 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.2.
IC 6-9-44-7
Distribution of tax revenue
Sec. 7. The amounts received from the tax imposed under this
chapter 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.2.
IC 6-9-44-8
Deposit of tax revenue
Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a
town, the town fiscal officer shall establish a food and beverage tax
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receipts fund.
(b) The town fiscal officer shall deposit in this fund all amounts
received under this chapter.
(c) Money earned from the investment of money in the fund
becomes a part of the fund.
As added by P.L.157-2013, SEC.2.
IC 6-9-44-9
Use of tax revenue
Sec. 9. Money in the food and beverage tax receipts fund shall be
used by the town:
(1) to reduce the town's property tax levy for a particular year
at the discretion of the town, but this use does not reduce the
maximum permissible ad valorem property tax levy under
IC 6-1.1-18.5 for the town; or
(2) for economic development purposes, including the pledge
of money under IC 5-1-14-4 for bonds, leases, or other
obligations for economic development purposes.
Revenue derived from the imposition of a tax under this chapter may
be treated by the town as additional revenue for the purpose of fixing
its budget for the budget year during which the revenues are to be
distributed to the town.
As added by P.L.157-2013, SEC.2.
IC 6-9-44-10
Covenants
Sec. 10. With respect to obligations for which a pledge has been
made under section 9 of this chapter, the general assembly covenants
with the holders of the obligations that this chapter will not be
repealed or amended in a manner that will adversely affect the
imposition or collection of the tax imposed under this chapter if the
payment of any of the obligations is outstanding.
As added by P.L.157-2013, SEC.2.
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