reglab/housing_qa huggingface dataset:
IN Code § 6-9-48-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 48. Vigo County Food and Beverage Tax|6-9-48-4. Imposition of Tax by Ordinance; Separate Hearing

Sec. 4. (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 transactions described in section 5 of this chapter. The county fiscal body may adopt an ordinance under this subsection only after the county fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the county food and beverage tax is the only substantive issue on the agenda for that public hearing.(b) If the county fiscal body adopts an ordinance under subsection (a), the county fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.(c) If the county 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 follows the month in which the ordinance is adopted.As added by P.L.212-2018(ss), SEC.30.
IN Code § 6-9-48-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 48. Vigo County Food and Beverage Tax|6-9-48-5. Taxable Transactions

Sec. 5. (a) Except as provided in subsection (c), a tax imposed under section 4 of this chapter applies before January 1, 2044, 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 county; 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 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 county 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.212-2018(ss), SEC.30.
IN Code § 6-9-48-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 48. Vigo County Food and Beverage Tax|6-9-48-6. Tax Rate

Sec. 6. The county 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 5 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.212-2018(ss), SEC.30.
IN Code § 6-9-48-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 48. Vigo County Food and Beverage Tax|6-9-48-7. Collection Procedures

Sec. 7. 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.212-2018(ss), SEC.30.
IN Code § 6-9-48-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 48. Vigo County Food and Beverage Tax|6-9-48-8. Distribution of Tax Revenue

Sec. 8. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board upon warrants issued by the auditor of state.As added by P.L.212-2018(ss), SEC.30.
IN Code § 6-9-48-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 48. Vigo County Food and Beverage Tax|6-9-48-9. Deposit of Tax Revenue

Sec. 9. (a) If a tax is imposed under section 4 of this chapter by the county fiscal body, the treasurer of the capital improvement board shall establish a food and beverage tax receipts fund.(b) The treasurer of the capital improvement board shall deposit in the 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.212-2018(ss), SEC.30.
IN Code § 6-9-48-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 48. Vigo County Food and Beverage Tax|6-9-48-10. Use of Tax Revenue

Sec. 10. Amounts received by the capital improvement board under this chapter may be used by the capital improvement board only for the following purposes:(1) The acquisition, construction, improvement, maintenance, or financing of:(A) a convention center that is constructed after June 30, 2018;(B) a facility that is used or will be used principally for:(i) convention or tourism related events; or(ii) the arts;that is constructed after June 30, 2018; or(C) wayfinding improvements made after June 30, 2018, that assist individuals in locating and following or discovering a route through and to a given location, including kiosks, indoor maps, and building directories.(2) To pay the principal and interest on bonds issued to finance a purpose described in subdivision (1).As added by P.L.212-2018(ss), SEC.30.
IN Code § 6-9-48-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 48. Vigo County Food and Beverage Tax|6-9-48-11. Expiration of Chapter

Sec. 11. This chapter expires December 31, 2043.As added by P.L.212-2018(ss), SEC.30.
IN Code § 6-9-49-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-1. Applicability

Sec. 1. This chapter applies to the city of Attica.As added by P.L.290-2019, SEC.12.
IN Code § 6-9-49-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.As added by P.L.290-2019, SEC.12.
IN Code § 6-9-49-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-3. Authorization to Impose Tax

Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city 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 city food and beverage tax is the only substantive issue on the agenda for the public hearing.(b) If the city fiscal body adopts an ordinance under subsection (a), the city fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.(c) If the city fiscal body adopts an ordinance under subsection (a), the city food and beverage tax applies to transactions that occur after the later of the following:(1) The date specified in the ordinance.(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.As added by P.L.290-2019, SEC.12.
IN Code § 6-9-49-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-4. Food or Beverage Transactions to Which Tax Applies

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 city; 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 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 city 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.290-2019, SEC.12.
IN Code § 6-9-49-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-5. Rate

Sec. 5. The city food and beverage tax rate:(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and(2) 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.290-2019, SEC.12.
IN Code § 6-9-49-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-6. Applicability of State Gross Retail Tax Provisions

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.290-2019, SEC.12.
IN Code § 6-9-49-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-7. Distribution

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city fiscal officer upon warrants issued by the auditor of state.As added by P.L.290-2019, SEC.12.
IN Code § 6-9-49-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-8. Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a city, the city fiscal officer shall establish a food and beverage tax receipts fund.(b) The city fiscal officer shall deposit in the 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.290-2019, SEC.12.
IN Code § 6-9-49-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-9. Uses of Revenue

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes:(1) Revitalization projects in the city, including the repurposing of buildings and the city's main street program.(2) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivision (1).Revenue derived from the imposition of a tax under this chapter may be treated by the city as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the city.As added by P.L.290-2019, SEC.12.
IN Code § 6-9-49-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 49. Attica Food and Beverage Tax|6-9-49-10. Covenant

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.290-2019, SEC.12.
IN Code § 6-9-50-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-1. Applicability

Sec. 1. This chapter applies to the town of Danville.As added by P.L.290-2019, SEC.13.
IN Code § 6-9-50-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.As added by P.L.290-2019, SEC.13.
IN Code § 6-9-50-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-3. Authorization to Impose Tax

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. 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 the 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 later of the following:(1) The day specified in the ordinance.(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.As added by P.L.290-2019, SEC.13.
IN Code § 6-9-50-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-4. Food or Beverage Transactions to Which Tax Applies

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 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.290-2019, SEC.13.
IN Code § 6-9-50-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-5. Rate

Sec. 5. The town food and beverage tax rate:(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and(2) 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 or IC 6-9-35.As added by P.L.290-2019, SEC.13.
IN Code § 6-9-50-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-6. Applicability of State Gross Retail Tax Provisions

Sec. 6. A tax imposed under this chapter is 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.290-2019, SEC.13.
IN Code § 6-9-50-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-7. Distribution

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.290-2019, SEC.13.
IN Code § 6-9-50-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-8. Food and Beverage Tax Receipts Fund

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the town, the town fiscal officer shall establish a food and beverage tax receipts fund.(b) The town fiscal officer shall deposit in the 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.290-2019, SEC.13.
IN Code § 6-9-50-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-9. Uses of Revenue

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes:(1) Parks, trails, and sidewalk, street, and parking improvements to support tourism in the town.(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.290-2019, SEC.13.
IN Code § 6-9-50-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 50. Danville Food and Beverage Tax|6-9-50-10. Covenant

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.290-2019, SEC.13.
IN Code § 6-9-51-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 51. Greenwood Food and Beverage Tax|6-9-51-1. Applicability

Sec. 1. This chapter applies to the city of Greenwood.As added by P.L.290-2019, SEC.14.
IN Code § 6-9-51-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 51. Greenwood Food and Beverage Tax|6-9-51-2. Definitions

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.As added by P.L.290-2019, SEC.14.
IN Code § 6-9-51-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 9. Innkeeper's Taxes; Other Local Taxes|Chapter 51. Greenwood Food and Beverage Tax|6-9-51-3. Authorization to Impose Tax

Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city 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 city food and beverage tax is the only substantive issue on the agenda for that public hearing.(b) If the city fiscal body adopts an ordinance under subsection (a), the city fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.(c) If the city fiscal body adopts an ordinance under subsection (a), the city food and beverage tax applies to transactions that occur after the later of the following:(1) The day specified in the ordinance.(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.As added by P.L.290-2019, SEC.14.