- (a) The fiscal body of a county described in section 1 of this chapter may adopt an ordinance not later than June 30, 2027, to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 4 and 5 of this chapter that occur anywhere within the county.
(b) The following apply if the fiscal body of the county imposes a tax under this chapter:
- (1) The rate of the tax equals one percent (1%) of the gross retail income on 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 , IC 6-9-27 , or this chapter.
- (2) The fiscal body shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
- (3) The tax applies to transactions that occur after the last day of the month that follows the month in which the ordinance was adopted.
As added by P.L.214-2005, SEC.45. Amended by P.L.44-2026, SEC.15.