Imposition; deadline; rate; conditions; ordinance
Sec. 5. (a) Except as provided in subsection (d), the fiscal body of
a county may adopt an ordinance not later than June 30, 2005, to
impose an excise tax, known as the food and beverage tax, on those
transactions described in sections 8 and 9 of this chapter that occur
anywhere within the county.
(b) Except as provided in subsection (d), if the county in which
the municipality is located has adopted an ordinance imposing an
excise tax under subsection (a), the fiscal body of a municipality may
adopt an ordinance not later than September 30, 2005, to impose an
excise tax, known as the food and beverage tax, on those transactions
described in sections 8 and 9 of this chapter that occur anywhere
within the municipality.
(c) The rate of the tax imposed under this chapter equals one
percent (1%) of the gross retail income on the transaction. With
respect to an excise tax in the municipalities set forth in
IC 6-9-27-1(1) (Mooresville), IC 6-9-27-1(3) (Plainfield),
IC 6-9-27-1(4) (Brownsburg), IC 6-9-27-1(5) (Avon), and
IC 6-9-27-1(6) (Martinsville), the excise tax imposed by the county
is in addition to the food and beverage tax imposed by those
municipalities. With respect to an excise tax imposed by a county
under subsection (a), the excise tax imposed by a municipality under
subsection (b) is in addition to the food and beverage tax imposed by
the county in which the municipality is located. 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, IC 6-9-27, or this chapter.
(d) If the Marion County city-county council does not adopt all
the ordinances required to be adopted by it under IC 5-1-17-25 on or
before June 30, 2005, the counties and municipalities described in
section 1 of this chapter are no longer subject to the provisions of
this chapter. In that event, the fiscal body of the county or
municipality may not adopt an ordinance to impose the excise tax
authorized by this chapter, and any ordinance adopted by the fiscal
body under subsection (a) or (b) is no longer effective.
As added by P.L.214-2005, SEC.44.
Last modified: May 28, 2006