Title 6, TAXATION

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 city; …

Sec. 5. The city food and beverage tax rate: (1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and (2) 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…

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 …

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city fiscal officer upon warrants issued by the state comptroller. As added by P.L.230-2025, SEC.122.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the city, the city fiscal officer shall establish a food and beverage tax receipts fund. (b) The city fiscal officer shall deposit in the fund all amounts received under this chapter. (c) Money earned from the inv…

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes: (1) Park and recreation purposes, including the purchase of land for park and recreation purposes. (2) Economic development and tourism related purposes or facilitie…