Indiana § 6-9-46-10 - Covenant

§ 6-9-46-10. Covenant

Sec. 10. With respect to:

(1) bonds, leases, or other obligations to which the county has pledged revenues under this chapter; and

(2) bonds issued by a lessor that are payable from lease rentals;

the general assembly covenants with the county and the purchasers or owners of the bonds or other obligations described in this section that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under this chapter or the money deposited in the county performing arts center admissions tax fund, as long as the principal of or interest on any bonds, or the lease rentals due under any lease, are unpaid.

As added by P.L.290-2019, SEC.11.

IC 6-9-47.5Chapter 47.5. Orange County Food and Beverage Tax

6-9-47.5-1Applicability 6-9-47.5-2Applicable definitions 6-9-47.5-3Imposition of tax by ordinance; separate hearing 6-9-47.5-4Taxable transactions 6-9-47.5-5Tax rate 6-9-47.5-6Collection procedures 6-9-47.5-7Distribution of tax revenue 6-9-47.5-8Deposit of tax revenue 6-9-47.5-9Use of tax revenue 6-9-47.5-10Covenants 6-9-47.5-11Expiration of tax

IC 6-9-47.5-1Applicability Sec. 1. This chapter applies to Orange County.

As added by P.L.254-2015, SEC.2.

IC 6-9-47.5-2Applicable definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.254-2015, SEC.2.

IC 6-9-47.5-3Imposition of tax by ordinance; separate hearing 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 transactions described in section 4 of this chapter. The fiscal body of the county 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 county food and beverage tax is the only substantive issue on the agenda for the public hearing.

(b) If the county fiscal body adopts an ordinance under subsection (a), the county fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c) If the county fiscal body adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after the later of the following:

(1) The day specified in the ordinance.

(2) The last day of the month that succeeds the month in which the ordinance is adopted.

As added by P.L.254-2015, SEC.2.

IC 6-9-47.5-4Taxable transactions 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 county; 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 county 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.

As added by P.L.254-2015, SEC.2. Amended by P.L.230-2025, SEC.107.

IC 6-9-47.5-5Tax rate Sec. 5. The county 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 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.

As added by P.L.254-2015, SEC.2.

IC 6-9-47.5-6Collection procedures 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.

As added by P.L.254-2015, SEC.2.

IC 6-9-47.5-7Distribution of tax revenue Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the state comptroller.

As added by P.L.254-2015, SEC.2. Amended by P.L.9-2024, SEC.259.

IC 6-9-47.5-8Deposit of tax revenue Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the county, the county fiscal officer shall establish a food and beverage tax receipts fund.

(b) The county fiscal officer shall deposit in the fund all amounts received under this chapter.

(c) Money earned from the investment of money in the fund becomes a part of the fund.

As added by P.L.254-2015, SEC.2.

IC 6-9-47.5-9Use of tax revenue Sec. 9. Money in the food and beverage tax receipts fund must be used by the county only for the following purposes:

(1) 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.

(2) For the following purposes:

(A) Parks and parking improvements necessary to support tourism in the county.

(B) Public safety.

(C) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in clauses (A) through (B).

Revenue derived from the imposition of a tax under this chapter may be treated by the county as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the county.

As added by P.L.254-2015, SEC.2. Amended by P.L.230-2025, SEC.108.

IC 6-9-47.5-10Covenants 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.

As added by P.L.254-2015, SEC.2.

IC 6-9-47.5-11Expiration of tax Sec. 11. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

(2) the date on which all bonds or lease agreements outstanding on May 7, 2023 for which a pledge of tax revenue is made under this chapter are completely paid.

(b) Not later than December 31, 2023, the fiscal officer of the county shall provide to the state board of accounts:

(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and

(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.

The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).

As added by P.L.236-2023, SEC.113.

IC 6-9-48Chapter 48. Vigo County Food and Beverage Tax

6-9-48-1Application of chapter 6-9-48-2Definitions 6-9-48-3"Capital improvement board" 6-9-48-4Imposition of tax by ordinance; separate hearing 6-9-48-5Taxable transactions 6-9-48-6Tax rate 6-9-48-7Collection procedures 6-9-48-8Distribution of tax revenue 6-9-48-9Deposit of tax revenue 6-9-48-10Use of tax revenue 6-9-48-11Expiration of chapter