reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 41. Monroe County Food and Beverage Tax › 6-9-41-10. State Distribution to County Treasurer

Sec. 10. If an ordinance is not adopted under section 9 of this chapter, the amounts received from the county food and beverage tax imposed under section 5 of 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.176-2009, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 41. Monroe County Food and Beverage Tax › 6-9-41-11. County Food and Beverage Tax Receipts Fund

Sec. 11. (a) If an ordinance is adopted under section 5 of this chapter, the county treasurer shall establish a food and beverage tax receipts fund.
(b) The county treasurer shall deposit in the fund county food and beverage tax revenue that the county treasurer receives.
(c) Any money earned from the investment of money in the fund becomes part of the fund.
(d) Money in the fund at the end of the county fiscal year does not revert to the county general fund.
As added by P.L.176-2009, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 41. Monroe County Food and Beverage Tax › 6-9-41-12. Bloomington Food and Beverage Tax Receipts Fund

Sec. 12. (a) If an ordinance is adopted under section 5 of this chapter, the fiscal officer of the city shall establish a food and beverage tax receipts fund.
(b) The fiscal officer shall deposit in the fund county food and beverage tax revenue that the fiscal officer receives.
(c) Any money earned from the investment of money in the fund becomes part of the fund.
(d) Money in the fund at the end of the city fiscal year does not revert to the city general fund.
As added by P.L.176-2009, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 41. Monroe County Food and Beverage Tax › 6-9-41-13. Allocation of Food and Beverage Taxes Between County and City

Sec. 13. (a) Each month, the county auditor shall distribute the county food and beverage tax revenue received by the county treasurer between the city and the county according to the location where the county food and beverage tax was collected. If the county food and beverage tax was collected in the city, the city must receive the revenue. If the county food and beverage tax was collected in the part of the county that is outside the city, the county must receive the revenue.
(b) Distribution of county food and beverage tax revenue to the city must be on warrants issued by the county auditor.
As added by P.L.176-2009, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 41. Monroe County Food and Beverage Tax › 6-9-41-14. County Food and Beverage Tax Receipts Fund; Requirement to Develop a Written Plan for Use of Funds; Requirement to Spend Money in the Fund in Accordance With Written Plan

Sec. 14. (a) The county's share of county food and beverage tax revenue deposited in the county food and beverage tax receipts fund may be used only to finance, refinance, construct, operate, or maintain a convention center, a conference center, or related tourism or economic development projects.
(b) The county must develop a written plan before December 1 of each year that includes the:
(1) proposed use of funds under subsection (a) for the upcoming calendar year;
(2) detailed use of funds under subsection (a) in the current and prior calendar years; and
(3) fund balance as of January 1 of the current calendar year.
The written plan described in this subsection must be submitted to the state board of accounts and be made available on the department's computer gateway within thirty (30) days of submission.
(c) The county must spend the money in the county food and beverage tax receipts fund in accordance with the written plan required by subsection (b). If no funds have been expended from the county food and beverage tax receipts fund in accordance with the written plan required by subsection (b) before July 1, 2025, then section 15.5 of this chapter applies.
As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.105.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 41. Monroe County Food and Beverage Tax › 6-9-41-15. City Food and Beverage Tax Receipts Fund; Requirement to Develop a Written Plan for Use of Funds; Requirement to Spend Money in the Fund in Accordance With Written Plan

Sec. 15. (a) Money deposited in the city food and beverage tax receipts fund may be used only to finance, refinance, construct, operate, or maintain a convention center, a conference center, or related tourism or economic development projects.
(b) The city must develop a written plan before December 1 of each year that includes the:
(1) proposed use of funds under subsection (a) for the upcoming calendar year;
(2) detailed use of funds under subsection (a) in the current and prior calendar years; and
(3) fund balance as of January 1 of the current calendar year.
The written plan described in this subsection must be submitted to the state board of accounts and be made available on the department's computer gateway within thirty (30) days of submission.
(c) The city must spend the money in the city food and beverage tax receipts fund in accordance with the written plan required by subsection (b). If no funds have been expended from the city food and beverage tax receipts fund in accordance with the written plan required by subsection (b) before July 1, 2025, then section 15.5 of this chapter applies.
As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.106.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 41. Monroe County Food and Beverage Tax › 6-9-41-15.5. Failure to Spend Money From the Fund as Required; Ordinance Voided; Prohibited From Adopting a New Ordinance; Distribution of Unexpended Money

Sec. 15.5. (a) This section applies only if the county and city do not spend money from the county or city food and beverage tax receipts fund as required by sections 14(c) and 15(c) of this chapter.
(b) The ordinance adopted under section 5 of this chapter to impose the food and beverage tax is void and food and beverage tax revenue may not be collected after June 30, 2025. The county may not adopt a new ordinance under section 5 of this chapter after June 30, 2025.
(c) The following apply to the distribution of the unexpended money in the county food and beverage tax receipts fund and city food and beverage tax receipts fund:
(1) The:
(A) county treasurer shall certify to the county auditor the balance in the county food and beverage tax receipts fund; and
(B) city fiscal officer shall certify to the county auditor the balance in the city food and beverage tax receipts fund.
(2) After the county auditor receives the certified fund balances under subdivision (1), the county auditor shall distribute, before October 1, 2025, the money in each fund according to the ratio that the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2025 for each taxing unit in the county bears to the sum of all maximum permissible ad valorem property tax levies under IC 6-1.1-18.5 for property tax first due and payable in 2025 in the county.
As added by P.L.236-2023, SEC.107.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 41. Monroe County Food and Beverage Tax › 6-9-41-16. Advisory Commission

Sec. 16. (a) In order to coordinate and assist efforts of the county and city fiscal bodies regarding the utilization of food and beverage tax receipts, an advisory commission shall be established and composed of the following individuals:
(1) Three (3) members who are owners of retail facilities that sell food or beverages subject to the county food and beverage tax imposed under this chapter appointed by the city and county executive.
(2) The president of the county executive.
(3) A member of the county fiscal body appointed by the members of the county fiscal body.
(4) The city executive.
(5) A member of the city legislative body appointed by the members of the city legislative body.
(b) The county and city legislative bodies must request the advisory commission's recommendations concerning the expenditure of any food and beverage tax funds collected under this chapter.
As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.108.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 41. Monroe County Food and Beverage Tax › 6-9-41-17. Expiration of Tax

Sec. 17. (a) Except as otherwise provided in sections 14, 15, and 15.5 of this chapter, the tax authorized under this chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the county and the fiscal officer of the city shall provide to the state board of accounts:
(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.
The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.109.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-1. "Complex"

Sec. 1. As used in this chapter, "complex" refers to a youth sports complex that:
(1) has:
(A) a multipurpose outdoor stadium with at least four thousand (4,000) seats;
(B) indoor sports facilities; and
(C) fields for baseball, soccer, softball, and lacrosse; and
(2) is located in a geographic area that has been annexed by the city before the adoption of an ordinance under section 2 of this chapter.
As added by P.L.182-2009(ss), SEC.262.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-2. Adoption of Ordinance Imposing the Tax; Application of Tax

Sec. 2. (a) Except as provided in subsection (b), after June 30 of a year but before January 1 of the following year, a city fiscal body may adopt an ordinance to impose an excise tax, known as the youth sports complex admissions tax, for the privilege of attending an event at a complex.
(b) The admissions tax does not apply to the following:
(1) An event sponsored by an educational institution or an association representing an educational institution.
(2) An event sponsored by a religious organization.
(3) An event sponsored by a political organization.
(4) An event for which tickets are sold on a per vehicle or similar basis and not on a per person basis.
(c) If the fiscal body adopts an ordinance under subsection (a), the admissions tax applies to an event ticket purchased after:
(1) December 31 of the calendar year in which the ordinance is adopted; or
(2) a later date that is set forth in the ordinance.
(d) The tax terminates and may not be collected for events that occur after the city has satisfied any outstanding obligations described in section 7(d)(3) of this chapter.
As added by P.L.182-2009(ss), SEC.262.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-3. "Paid Admission"; Tax Rate

Sec. 3. (a) As used in this section, "paid admission" refers to the price paid by each person who pays a price for admission to any event described in section 2(a) of this chapter. The term does not refer to persons who are entitled to be at an event without having paid a price for admission.
(b) The admission tax equals five percent (5%) of each paid admission to an event at the complex.
As added by P.L.182-2009(ss), SEC.262.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-4. Certification of Ordinance Imposing the Tax to the City Fiscal Officer

Sec. 4. If the city fiscal body adopts an ordinance under section 2 of this chapter, it shall immediately send a certified copy of the ordinance to the city fiscal officer.
As added by P.L.182-2009(ss), SEC.262.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-5. Liability for Tax

Sec. 5. (a) Each person who pays a price for admission to an event described in section 2(a) of this chapter is liable for the tax imposed under this chapter.
(b) The person who collects the price for admission to the complex shall also collect the admissions tax at the same time the price for admission is paid. In addition, the person shall collect the tax as an agent of the city in which the complex is located.
As added by P.L.182-2009(ss), SEC.262.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-6. Remitting of Tax

Sec. 6. A person who collects the admissions tax under section 5 of this chapter shall remit the tax collections to the city fiscal officer. The person shall remit the revenues collected during a particular month before the twentieth day of the following month. At the time the tax revenues are remitted, the person shall file an admissions tax return on the form prescribed by the city fiscal body.
As added by P.L.182-2009(ss), SEC.262.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-7. City Admissions Tax Fund; Use of Money in the Fund

Sec. 7. (a) If a tax is imposed under this chapter, the city fiscal body shall establish a city admissions tax fund.
(b) The city fiscal officer shall deposit money received under section 6 of this chapter in the city admissions tax fund.
(c) Money earned from the investment of money in the city admissions tax fund becomes a part of the fund.
(d) Money in the city admissions tax fund may be used by the city only for the following:
(1) Costs to finance, construct, reconstruct, or improve:
(A) public thoroughfares or highways to improve ingress or egress to and from the complex;
(B) infrastructure, including water and wastewater improvements, serving the complex;
(C) the total cost of all land, rights-of-way, and other property to be acquired by the city for the complex; and
(D) site preparation, drainage, landscaping, and lighting.
(2) All reasonable and necessary architectural, engineering, legal, financing, accounting, advertising, bond discount, and supervisory expenses related to the acquisition and development of the property or the issuance of bonds.
(3) Payment of principal and interest on bonds issued, or lease rentals on leases entered into, by the city to finance the construction, reconstruction, or improvement identified under this subsection. Costs payable under this section include costs of capitalized interest and legal, accounting, and other costs incurred in the issuance of any bonds or the entering into of any leases.
(4) Payment of any access or connection fee imposed on the complex for access to the city's public sewer system, as long as the fee applies to all property owners served and is uniformly assessed within the city's corporate boundaries.
As added by P.L.182-2009(ss), SEC.262.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-8. Additional Uses of Tax Revenue; Bonds; Leases

Sec. 8. (a) The city may:
(1) use revenues from the tax collected under this chapter to pay all or part of the costs associated with the improvements described in section 7(d) of this chapter;
(2) issue bonds, enter into leases, or incur other obligations to pay any costs associated with the improvements described in section 7(d) of this chapter;
(3) reimburse itself or any nonprofit corporation for any money advanced to pay those costs; or
(4) refund bonds issued or other obligations incurred under this chapter.
(b) Bonds or other obligations issued under this section:
(1) are payable from revenues under this chapter, any other revenues available to the city, or any combination of these sources, in accordance with a pledge made under IC 5-1-14-4;
(2) must be issued in the manner prescribed by IC 36-4-6-19 through IC 36-4-6-20;
(3) may, in the discretion of the city, be sold at a negotiated sale at a price to be determined by the city or in accordance with IC 5-1-11 and IC 5-3-1; and
(4) may be issued for a term not to exceed twenty-five (25) years, the term to apply to any refunding bonds issued to refund bonds originally issued under this section.
(c) Leases entered into under this section:
(1) may be for a term not to exceed twenty-five (25) years;
(2) may provide for payments from revenues under this chapter, any other revenues available to the city, or any combination of these sources;
(3) may provide that payments by the city to the lessor are required only to the extent and only for the time that the lessor is able to provide the leased facilities in accordance with the lease;
(4) must be based upon the value of the facilities leased; and
(5) may not create a debt of the city for purposes of the Constitution of the State of Indiana.
(d) A lease may be entered into by the city only after a public hearing with notice given in accordance with IC 5-3-1 at which all interested parties are provided the opportunity to be heard. After the public hearing, the executive may approve the execution of the lease on behalf of the city only if the executive finds that the service to be provided throughout the life of the lease will serve the public purpose of the city and is in the best interests of its residents. A lease approved by the executive must also be approved by an ordinance of the city fiscal body.
(e) Upon execution of a lease under this section, and after approval of the lease by the city fiscal body, the executive shall publish notice of the execution of the lease and the approval of the lease in accordance with IC 5-3-1.
(f) An action to contest the validity of bonds issued or leases entered into under this section must be brought within thirty (30) days after the adoption of a bond ordinance or notice of the execution and approval of the lease, as applicable.
As added by P.L.182-2009(ss), SEC.262.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-9. State Board of Accounts Audit

Sec. 9. The accounts, books, and records of the complex are subject to financial and compliance audit by the state board of accounts.
As added by P.L.182-2009(ss), SEC.262. Amended by P.L.181-2015, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 42. Youth Sports Complex Admissions Tax › 6-9-42-10. Covenant

Sec. 10. With respect to:
(1) bonds, leases, or other obligations to which the city has pledged revenues under this chapter; and
(2) bonds issued by a lessor that are payable from lease rentals;
the general assembly covenants with the city and the purchasers or owners of the bonds or other obligations described in this section that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under this chapter or the money deposited in the city admissions tax fund, as long as the principal of or interest on any bonds, or the lease rentals due under any lease, are unpaid.
As added by P.L.182-2009(ss), SEC.262.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 43. Cloverdale Food and Beverage Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 43. Cloverdale Food and Beverage Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 43. Cloverdale Food and Beverage Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 43. Cloverdale Food and Beverage Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 43. Cloverdale Food and Beverage Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 43. Cloverdale Food and Beverage Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 43. Cloverdale Food and Beverage Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 43. Cloverdale Food and Beverage Tax › 6-9-43-10. Expiration of Tax

Sec. 10. (a) The tax authorized under this chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the town shall provide to the state board of accounts:
(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.
The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.110.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 6-9-44-1. Applicability

Sec. 1. This chapter applies to the city of Fishers.
As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.93.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 6-9-44-3. Imposition of Tax by Ordinance; Separate Hearing

Sec. 3. (a) The fiscal body of the city may adopt an ordinance on or before December 31, 2023, 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 last day of the month that succeeds the month in which the ordinance is adopted.
As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.94.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 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 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.157-2013, SEC.2. Amended by P.L.137-2022, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 6-9-44-5. Tax Rate

Sec. 5. The city 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. Amended by P.L.137-2022, SEC.96.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 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 city fiscal officer upon warrants issued by the auditor of state.
As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.97.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 6-9-44-8. Deposit of Tax Revenue

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 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. Amended by P.L.137-2022, SEC.98.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 6-9-44-9. Use of Tax Revenue

Sec. 9. Money in the food and beverage tax receipts fund shall be used by the city:
(1) to reduce the city's property tax levy for a particular year at the discretion of the city, but this use does not reduce the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for the city; 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 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.157-2013, SEC.2. Amended by P.L.137-2022, SEC.99.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 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.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 44. City of Fishers Food and Beverage Tax › 6-9-44-11. Expiration of Tax

Sec. 11. (a) The tax authorized under this chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the town shall provide to the state board of accounts:
(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.
The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.111.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45. Rockville Food and Beverage Tax › 6-9-45-3. Imposition of Tax by Ordinance; Separate Hearing

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 that succeeds the month in which the ordinance is adopted.
As added by P.L.254-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45. Rockville Food and Beverage Tax › 6-9-45-4. 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 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.254-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45. Rockville Food and Beverage Tax › 6-9-45-5. Tax 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.
As added by P.L.254-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45. Rockville Food and Beverage Tax › 6-9-45-6. 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.254-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45. Rockville Food and Beverage Tax › 6-9-45-7. 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.254-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45. Rockville Food and Beverage Tax › 6-9-45-8. 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 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.254-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45. Rockville Food and Beverage Tax › 6-9-45-9. Use of Tax Revenue

Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes:
(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.
(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.
(3) For the following purposes:
(A) Storm water, sidewalk, street, park, and parking improvements necessary to support tourism in the town.
(B) Public safety.
(C) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in clauses (A) through (B).
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.254-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45. Rockville Food and Beverage Tax › 6-9-45-10. 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.254-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45. Rockville Food and Beverage Tax › 6-9-45-11. Expiration of Tax

Sec. 11. (a) The tax authorized under this chapter expires on the later of:
(1) January 1, 2045; or
(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the town shall provide to the state board of accounts:
(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.
The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.112.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-1. "Beverage"

Sec. 1. As used in this chapter, "beverage" includes, but is not limited to, any alcoholic beverage.
As added by P.L.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-2. "Food"

Sec. 2. As used in this chapter, "food" includes, but is not limited to, any food product.
As added by P.L.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-3. "Gross Retail Income"

Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.
As added by P.L.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-4. "Historic Hotel"

Sec. 4. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1.
As added by P.L.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-5. "Historic Hotels Resort"

Sec. 5. As used in this chapter, "historic hotels resort" refers to the historic hotels, the riverboat operated under IC 4-33-6.5, and other properties operated in conjunction with the historic hotel enterprise located in Orange County, including golf courses.
As added by P.L.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-6. "Person"

Sec. 6. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.
As added by P.L.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-7. "Retail Merchant"

Sec. 7. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.
As added by P.L.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-8. Food and Beverage Tax

Sec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015.
(b) The rate of the tax imposed under this chapter equals two percent (2%) of the gross retail income on the transaction.
As added by P.L.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-9. Application of Food and Beverage Tax

Sec. 9. (a) Except as provided in section 10 of this chapter, the tax imposed under section 8 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 a historic hotels resort; and
(3) by a retail merchant for consideration.
(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:
(1) sold in a heated state or heated by a retail merchant;
(2) 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
(3) 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.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-10. Items Exempt From Food and Beverage Tax

Sec. 10. The tax imposed 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.255-2015, SEC.61.
2023 Indiana Code › Title 6. Taxation › Article 9. Innkeeper's Taxes; Other Local Taxes › Chapter 45.5. Historic Hotels Food and Beverage Tax › 6-9-45.5-11. Manner of Imposition, Payment, and Collection; Filing of Returns

Sec. 11. 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.255-2015, SEC.61.