Ind. Code § 6-9-48-1 Application of chapter
Sec. 1. This chapter applies to Vigo County.
As added by P.L.212-2018(ss), SEC.30.
Ind. Code ch. 6-9-48
Ind. Code ch. 6-9-48
in effectInd. Code § 6-9-48-2 Definitions
Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.
As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-9-48-3 "Capital improvement board"
Sec. 3. As used in this chapter, "capital improvement board" means a capital improvement board of managers of the county established under IC 36-10-8.
As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-9-48-4 Imposition of tax by ordinance; separate hearing
Sec. 4. (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 5 of this chapter. The county fiscal body may adopt an ordinance under this subsection only after the county 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 that 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 last day of the month that follows the month in which the ordinance is adopted.
As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-9-48-5 Taxable transactions
Sec. 5. (a) Except as provided in subsection (c), a tax imposed under section 4 of this chapter applies before January 1, 2044, 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.212-2018(ss), SEC.30.
Ind. Code § 6-9-48-6 Tax rate
Sec. 6. The county 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 5 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.212-2018(ss), SEC.30.
Ind. Code § 6-9-48-7 Collection procedures
Sec. 7. 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.212-2018(ss), SEC.30.
Ind. Code § 6-9-48-8 Distribution of tax revenue
Sec. 8. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board upon warrants issued by the state comptroller.
As added by P.L.212-2018(ss), SEC.30. Amended by P.L.9-2024, SEC.260.
Ind. Code § 6-9-48-9 Deposit of tax revenue
Sec. 9. (a) If a tax is imposed under section 4 of this chapter by the county fiscal body, the treasurer of the capital improvement board shall establish a food and beverage tax receipts fund.
(b) The treasurer of the capital improvement board 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.212-2018(ss), SEC.30.
Ind. Code § 6-9-48-10 Use of tax revenue
Sec. 10. Amounts received by the capital improvement board under this chapter may be used by the capital improvement board only for the following purposes:
(1) The acquisition, construction, improvement, maintenance, or financing of:
(A) a convention center that is constructed after June 30, 2018;
(B) a facility that is used or will be used principally for:
(i) convention or tourism related events; or
(ii) the arts;
that is constructed after June 30, 2018; or
(C) wayfinding improvements made after June 30, 2018, that assist individuals in locating and following or discovering a route through and to a given location, including kiosks, indoor maps, and building directories.
(2) To pay the principal and interest on bonds issued to finance a purpose described in subdivision (1).
As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-9-48-11 Expiration of chapter
Sec. 11. This chapter expires December 31, 2043.
As added by P.L.212-2018(ss), SEC.30.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026