HB 1070-1_ Filed 03/12/2013, 10:58
The Senate Committee on Tax and Fiscal Policy, to which was referred House Bill No. 1070, has had
the same under consideration and begs leave to report the same back to the Senate with the
recommendation that said bill be AMENDED as follows:
SOURCE: Page 3, line 28; (13)AM107004.3. -->
Page 3, after line 28, begin a new paragraph and insert:
SOURCE: IC 6-9-44; (13)AM107004.2. -->
"SECTION 2. IC 6-9-44 IS ADDED TO THE INDIANA CODE AS
CHAPTER TO READ AS FOLLOWS [EFFECTIVE UPON
Chapter 44. Town of Fishers Food and Beverage Tax
Sec. 1. This chapter applies to the town of Fishers.
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this
Sec. 3. (a) The fiscal body of the town may adopt an ordinance
on or before December 31, 2013, 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 that
(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 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 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.
Sec. 5. The town 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.
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.
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.
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 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.
Sec. 9. Money in the food and beverage tax receipts fund shall
be used by the town:
(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; 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 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.
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.
SOURCE: ; (13)AM107004.3. -->
SECTION 3. An emergency is declared for this act.
Renumber all SECTIONS consecutively.
(Reference is to HB 1070 as printed February 18, 2013.)
and when so amended that said bill do pass .
Committee Vote: Yeas 11, Nays 0.
Senator Hershman, Chairperson
AM 107004/DI 73 2013