reglab/housing_qa huggingface dataset:
IN Code § 6-9-21-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 21. Delaware County Food and Beverage Tax|6-9-21-4. Taxable Transactions; Exceptions

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 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.76-1986, SEC.1. Amended by P.L.257-2003, SEC.35.
IN Code § 6-9-21-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 21. Delaware County Food and Beverage Tax|6-9-21-5. Tax Rate; Gross Retail Income

Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals 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.76-1986, SEC.1.
IN Code § 6-9-21-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 21. Delaware County Food and Beverage Tax|6-9-21-6. Imposition, Payment, and Collection of Tax; Filing of Return

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 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.76-1986, SEC.1.
IN Code § 6-9-21-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 21. Delaware County Food and Beverage Tax|6-9-21-7. Civic Center Authority; Appointment of Members; Party Affiliation; Residency; Term; Vacancy; Vote

Sec. 7. (a) If a tax is levied under section 3 of this chapter, the county fiscal body shall establish a civic center authority, composed of nine (9) members. The nine (9) members shall be appointed as follows:(1) Four (4) members appointed by the executive of the largest municipality in the county.(2) Three (3) members appointed by the county executive body.(3) Two (2) members appointed by the county fiscal body.(b) No more than five (5) members of the civic center authority may be affiliated with the same political party. All members must reside in the county.(c) The term of appointment on the authority is two (2) years. However, when the initial appointments are made, each appointing authority shall appoint one (1) member for a one (1) year term and the remaining members for two (2) year terms. Subsequent appointments shall be for two (2) years. A vacancy on the authority shall be filled for the unexpired term by the authority that made the prior appointment.(d) The affirmative vote of at least five (5) members of the authority is required for the authority to take an action.As added by P.L.76-1986, SEC.1.
IN Code § 6-9-21-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 21. Delaware County Food and Beverage Tax|6-9-21-8. Payment of Tax Receipts to Civic Center Authority

Sec. 8. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the civic center authority established in the county upon warrants issued by the auditor of state.As added by P.L.76-1986, SEC.1.
IN Code § 6-9-21-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 21. Delaware County Food and Beverage Tax|6-9-21-9. Food and Beverage Tax Receipts Fund

Sec. 9. (a) If a tax is imposed under section 3 of this chapter, the civic center authority shall establish a food and beverage tax receipts fund.(b) The authority 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.(d) Money in this fund shall be used by the authority solely to finance, construct, improve, equip, operate, maintain, and promote the use of a civic center or to renovate, equip, operate, maintain, and promote the use of any existing structure that may be used as a civic center. The civic center authority is authorized to enter into lease or contractual arrangements, or both, with governmental, not-for-profit, or other private entities for the purpose of operating, maintaining, and promoting the use of a civic center.As added by P.L.76-1986, SEC.1.
IN Code § 6-9-24-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 24. Nashville Food and Beverage Tax|6-9-24-1. Application of Chapter

Sec. 1. This chapter applies to the town of Nashville.As added by P.L.111-1987, SEC.1. Amended by P.L.12-1992, SEC.51; P.L.170-2002, SEC.47; P.L.172-2011, SEC.109.
IN Code § 6-9-24-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 24. Nashville Food and Beverage Tax|6-9-24-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.As added by P.L.111-1987, SEC.1.
IN Code § 6-9-24-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 24. Nashville Food and Beverage Tax|6-9-24-3. Ordinance Imposing Tax

Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal 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 municipal 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.111-1987, SEC.1.
IN Code § 6-9-24-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 24. Nashville Food and Beverage Tax|6-9-24-4. 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 municipality 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 municipal 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.111-1987, SEC.1. Amended by P.L.257-2003, SEC.37.
IN Code § 6-9-24-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 24. Nashville Food and Beverage Tax|6-9-24-5. Rate of Tax

Sec. 5. The municipal food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals 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.111-1987, SEC.1.
IN Code § 6-9-24-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 24. Nashville Food and Beverage Tax|6-9-24-6. 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 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.111-1987, SEC.1.
IN Code § 6-9-24-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 24. Nashville Food and Beverage Tax|6-9-24-7. Payment of Receipts to Municipality

Sec. 7. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the municipality upon warrants issued by the auditor of state.As added by P.L.111-1987, SEC.1.
IN Code § 6-9-24-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 24. Nashville Food and Beverage Tax|6-9-24-8. Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the fiscal body of the municipality shall establish a food and beverage tax receipts fund.(b) The fiscal officer of the municipality 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.(d) Money in this fund shall be used by the municipality to:(1) finance, construct, improve, equip, operate, and maintain public parking and public restroom facilities;(2) renovate, equip, operate, and maintain any structure that may be used as a public parking or public restroom facility; or(3) finance, construct, improve, equip, operate, and maintain sidewalks and other streetscape improvements.The municipality may enter into lease or contractual arrangements, or both, with governmental, not-for-profit, or other private entities to operate and maintain these facilities and improvements.As added by P.L.111-1987, SEC.1. Amended by P.L.65-2013, SEC.1.
IN Code § 6-9-24-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 24. Nashville Food and Beverage Tax|6-9-24-9. Termination Dates

Sec. 9. (a) If the tax is imposed by a municipality under this chapter, the tax terminates January 1, 2023.(b) This chapter expires July 1, 2023.As added by P.L.111-1987, SEC.1. Amended by P.L.184-2006, SEC.9; P.L.172-2011, SEC.110; P.L.165-2021, SEC.124.
IN Code § 6-9-25-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-1. Application of Chapter

Sec. 1. (a) This chapter applies to a county having a population of more than forty-eight thousand (48,000) but less than fifty thousand (50,000).(b) The county described in subsection (a) is unique because:(1) governmental entities and nonprofit organizations in the county have successfully undertaken cooperative efforts to promote tourism and economic development; and(2) several unique tourist attractions are located in the county, including:(A) the Indiana basketball hall of fame;(B) the Wilbur Wright birthplace memorial; and(C) a historic gymnasium.(c) The presence of these unique attractions in the county has:(1) increased the number of visitors to the county;(2) generated increased sales at restaurants and other retail establishments selling food in the county; and(3) placed increased demands on all local governments for services needed to support tourism and economic development in the county.(d) The use of food and beverage tax revenues arising in part from the presence of the attractions identified in subsection (b)(2) to support tourism and economic development in the county permits governmental units in the county to diversify the revenue sources for which local government improvements and services are funded.As added by P.L.380-1987(ss), SEC.7. Amended by P.L.12-1992, SEC.52; P.L.158-2005, SEC.1; P.L.119-2012, SEC.69.
IN Code § 6-9-25-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-1.5. "Committee"

Sec. 1.5. As used in this chapter, "committee" refers to the county food and beverage tax advisory committee established by section 15 of this chapter.As added by P.L.194-2016, SEC.1.
IN Code § 6-9-25-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.As added by P.L.380-1987(ss), SEC.7.
IN Code § 6-9-25-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-3. Ordinance Imposing Food and Beverage Tax; Adoption; Certified Copy to Commissioner of Department of State Revenue; Effective Date; Prohibited Imposition of Tax

Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county 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 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.(d) Notwithstanding any other law, the imposition of the tax under this chapter is prohibited upon the satisfaction by the county of all of its obligations authorized under section 11.5 of this chapter.As added by P.L.380-1987(ss), SEC.7. Amended by P.L.50-1994, SEC.1.
IN Code § 6-9-25-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-4. 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 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 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.380-1987(ss), SEC.7. Amended by P.L.257-2003, SEC.38.
IN Code § 6-9-25-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-5. Tax Rate

Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals 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.380-1987(ss), SEC.7.
IN Code § 6-9-25-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-6. Imposition, Payment, and Collection of Tax; Return

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 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.380-1987(ss), SEC.7.
IN Code § 6-9-25-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-7. Monthly Payment of Tax Receipts to County Treasurer

Sec. 7. The amounts received from the taxes 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.380-1987(ss), SEC.7.
IN Code § 6-9-25-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-8. Food and Beverage Tax Receipts Fund; Establishment; Depository; Investment Income

Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the county treasurer shall establish a food and beverage tax receipts fund.(b) The county treasurer 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.380-1987(ss), SEC.7.
IN Code § 6-9-25-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-9. Use of Food and Beverage Tax Money Received Before July 1, 1994

Sec. 9. (a) This section applies to revenues from the county food and beverage tax received by the county before July 1, 1994.(b) Money in the fund established under section 8 of this chapter shall be used by the county in the following order:(1) To pay debt service on bonds issued under IC 36-2-6-18 through IC 36-2-6-20, including up to two (2) years interest, to finance:(A) the acquisition, construction, or equipping of a basketball hall of fame;(B) all reasonable and necessary architectural, engineering, legal, financing, accounting, advertising, bond discount, and supervisory expenses related to the acquisition, construction, or equipping of a basketball hall of fame or the issuance of bonds; and(C) the establishment or maintenance of a debt service reserve fund for the bonds or any other reasonable or necessary reserve funds to operate, repair, maintain, or improve a basketball hall of fame.(2) To redeem or prepay bonds after meeting all requirements of any bond ordinance.(3) To reimburse the county or any nonprofit corporation for any money advanced for purposes of this chapter.(c) Money held in the fund established under section 8 of this chapter shall be held until distribution under subsection (b).(d) The county auditor shall make a semiannual distribution, at the time property tax revenue is distributed, to the paying agent for any bonds described in subsection (b)(1). Each semiannual distribution must be equal to principal and interest obligations on the bonds on the next interest payment date. Money received by a paying agent under this subsection shall be deposited in a special fund to be used to service the bonds.As added by P.L.380-1987(ss), SEC.7. Amended by P.L.75-1988, SEC.4; P.L.50-1994, SEC.2.
IN Code § 6-9-25-9.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 25. Henry County Food and Beverage Tax|6-9-25-9.5. Use of Food and Beverage Tax Money; Capital Expenditures

Sec. 9.5. (a) This section applies to revenues from the county food and beverage tax received by the county after June 30, 1994.(b) Money in the fund established under section 8 of this chapter may be used by the county for the financing, construction, renovation, improvement, equipping, or maintenance of the following capital improvements:(1) Sanitary sewers or wastewater treatment facilities that serve economic development purposes.(2) Drainage or flood control facilities that serve economic development purposes.(3) Road improvements used on an access road for an industrial park that serve economic development purposes.(4) A covered horse show arena.(5) A historic birthplace memorial.(6) A historic gymnasium and community center in a town in the county with a population greater than two thousand (2,000) but less than two thousand three hundred (2,300).(7) Main street renovation and picnic and park areas in a town in the county with a population greater than two thousand (2,000) but less than two thousand three hundred (2,300).(8) A community park, expo center, and cultural center.(9) Projects for which the county decides after July 1, 1994, to:(A) expend money in the fund established under section 8 of this chapter; or(B) issue bonds or other obligations or enter into leases under section 11.5 of this chapter;after the projects described in subdivisions (1) through (8) have been funded.(10) An ambulance.(11) The construction, renovation, improvement, or repair of county roads.Money in the fund may not be used for the personnel expenses and other operating costs of any of the permissible projects listed in this section. In addition, the county may not issue bonds or enter into leases or other obligations under this chapter after December 31, 2015. Money pledged to the payment of an obligation entered into under this subsection may not be used for any other purpose as long as the obligation remains outstanding.As added by P.L.50-1994, SEC.3. Amended by P.L.170-2002, SEC.48; P.L.158-2005, SEC.2; P.L.119-2012, SEC.70; P.L.194-2016, SEC.2; P.L.38-2021, SEC.50.