Citations Affected:
IC 6-9-34
.
Synopsis: Lake County food and beverage tax. Authorizes Lake
County to impose a food and beverage tax to fund a regional
transportation authority.
Effective: July 1, 2002.
January 14, 2002, read first time and referred to Committee on Rules and Legislative
Procedures.
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
after the last day of the month that succeeds the month in which
the ordinance was 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
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 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.
Sec. 7. The amounts received from the tax imposed under this
chapter shall be paid monthly by the treasurer of state to the
regional transportation authority established in the county under
IC 36-9-3
upon warrants issued by the auditor of state.
Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the
regional transportation authority shall establish a food and
beverage tax receipts fund.