SB 152-1_ Filed 02/25/2002, 07:33 Dobis


Text Box


    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER


[

HOUSE MOTION ____

]

MR. SPEAKER:

    I move that Engrossed Senate Bill 152 be amended to read as follows:

SOURCE: Page 2, line 28; (02)MO015201.2. -->     Page 2, between lines 28 and 29, begin a new paragraph and insert:
SOURCE: IC 6-9-34; (02)MO015201.4. -->     "SECTION 4. IC 6-9-34 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JULY 1, 2002]:
     Chapter 34. Lake County Food and Beverage Tax
    Sec. 1. This chapter applies to a county having a population of more than four hundred thousand (400,000) but less than seven hundred thousand (700,000).
    Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.
    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 a transaction described in section 4 of this chapter.
    (b) If the 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 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.
    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, but are not limited to, transactions in which food or beverage is:
        (1) served by a retail merchant off the merchant's premises;
        (2) sold by a retail merchant who ordinarily bags, wraps, or packages the food or beverage for immediate consumption on or near the retail merchant's premises, including food or beverage sold on a "take out" or "to go" basis; or
        (3) sold by a street vendor.
    (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.
    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.
    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.
    Sec. 7. (a) If a tax is levied under section 3 of this chapter, the county fiscal body shall establish a food and beverage tax receipts fund.
    (b) The fiscal officer of the county 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) The county shall use money in this fund as follows:
        (1) Fifty percent (50%) shall be used to finance rail transportation and rail services provided by a regional transportation authority in the county.
        (2) Fifty percent (50%) shall be used to finance bus transportation and bus services provided by a regional transportation authority in the county.
    (e) The county is authorized to enter into lease or contractual arrangements, or both, with governmental, nonprofit, or other private entities for a purpose described in subsection (d).
".


    Renumber all SECTIONS consecutively.
    (Reference is to ESB 152 as printed February 22, 2002.)

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Representative Dobis


MO015201/DI 103     2002