CHAPTER 41. MONROE COUNTY FOOD AND BEVERAGE TAX
IC 6-9-41
Chapter 41. Monroe County Food and Beverage Tax
IC 6-9-41-1
Application of chapter
Sec. 1. This chapter applies to Monroe County.
As added by P.L.176-2009, SEC.21.
IC 6-9-41-2
Definitions
Sec. 2. Except as provided in sections 3, 4, and 9(b) of this
chapter, the definitions in IC 6-9-12-1 and IC 36-1-2 apply
throughout this chapter.
As added by P.L.176-2009, SEC.21.
IC 6-9-41-3
"City"
Sec. 3. As used in this chapter, "city" means the city of
Bloomington.
As added by P.L.176-2009, SEC.21.
IC 6-9-41-4
"County"
Sec. 4. As used in this chapter, "county" means Monroe County.
As added by P.L.176-2009, SEC.21.
IC 6-9-41-5
Ordinance imposing tax
Sec. 5. (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 6 of this chapter. The
effective date of an ordinance adopted under this subsection must be
after December 31, 2009.
(b) If the fiscal body adopts an ordinance under subsection (a), the
fiscal body shall immediately send a certified copy of the ordinance
to the commissioner of the department of state revenue.
(c) If the 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 is adopted. However, if an ordinance is adopted before
December 1, 2009, and the ordinance takes effect January 1, 2010,
the tax applies to transactions after December 31, 2009.
As added by P.L.176-2009, SEC.21.
IC 6-9-41-6
Taxable transactions; exemption
Sec. 6. (a) Except as provided in subsection (c), a tax imposed
under section 5 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.176-2009, SEC.21.
IC 6-9-41-7
Rate of tax
Sec. 7. The county food and beverage tax imposed on a food or
beverage transaction described in section 6 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 the transaction does not
include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.176-2009, SEC.21.
IC 6-9-41-8
Collection of tax; returns
Sec. 8. If an ordinance is not adopted under section 9 of this
chapter, the tax that may be imposed under section 5 of 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 under this
chapter may be made separately 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.176-2009, SEC.21.
IC 6-9-41-9
Payment of tax to county treasurer
Sec. 9. (a) The county fiscal body may adopt an ordinance to
require that the tax imposed under section 5 of this chapter be
reported on forms approved by the county treasurer and that the tax
be paid monthly to the county treasurer. If an ordinance is adopted
under this subsection, the tax shall be paid to the county treasurer not
more than twenty (20) days after the end of the month in which the
tax is collected. If an ordinance is not adopted under this subsection,
the tax shall be imposed, paid, and collected in exactly the same
manner as the state gross retail tax is imposed, paid, and collected
under IC 6-2.5.
(b) If an ordinance is adopted under this section, all of the
provisions of IC 6-2.5 relating to rights, duties, liabilities,
procedures, penalties, definitions, exemptions, and administration
apply to the imposition and administration of the tax imposed under
section 5 of this chapter, except to the extent those provisions are in
conflict or inconsistent with the specific provisions of this chapter or
the requirements of the county treasurer.
(c) For purposes of this chapter, the terms "person" and "gross
retail income" have the same meaning in this section as set forth in
IC 6-2.5, except that "person" does not include state supported
educational institutions. If the tax is paid to the department of state
revenue, the returns to be filed for the payment of the tax under this
section may be either a separate return or may be combined with the
return filed for the payment of the state gross retail tax as the
department of state revenue may by rule determine.
As added by P.L.176-2009, SEC.21.
IC 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.
IC 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.
IC 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.
IC 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.
IC 6-9-41-14
County food and beverage tax receipts fund; use of fund
Sec. 14. 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.
As added by P.L.176-2009, SEC.21.
IC 6-9-41-15
City food and beverage tax receipts fund; use of fund
Sec. 15. 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.
As added by P.L.176-2009, SEC.21.
IC 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. The
county or city legislative body may not adopt any ordinance or
resolution requiring the expenditure of food and beverage tax
collected under this chapter without the approval, in writing, of a
majority of the members of the advisory commission.
As added by P.L.176-2009, SEC.21.