Ind. Code ch. 6-9-36

Ind. Code ch. 6-9-36
in effect

Ind. Code § 6-9-36-1 Application of chapter

Sec. 1. This chapter applies to the following counties: (1) Lake County. (2) Porter County. As added by P.L.214-2005, SEC.45. Amended by P.L.119-2012, SEC.76; P.L.104-2022, SEC.53; P.L.44-2026, SEC.11.

Ind. Code § 6-9-36-2 Application of definitions

Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter. As added by P.L.214-2005, SEC.45.

Ind. Code § 6-9-36-2.1 "Authority"

Sec. 2.1. As used in this chapter, "authority" refers to the northwest Indiana stadium authority created by IC 5-1-17.1. As added by P.L.44-2026, SEC.12.

Ind. Code § 6-9-36-2.2 "Board"

Sec. 2.2. As used in this chapter, "board" means the northwest Indiana stadium board created under IC 36-10-9.5. As added by P.L.44-2026, SEC.13.

Ind. Code § 6-9-36-2.3 "Project costs"

Sec. 2.3. As used in this chapter, "project costs" means the cost of: (1) acquisition, improvement, preparation, demolition, disposal, construction, reconstruction, remediation, rehabilitation, restoration, preservation, maintenance, repair, furnishing, and equipping of public facilities, including but not limited to any stadiums, parking facilities or training facilities, utilities, and transportation infrastructure; (2) acquisition of land located in a county described in section 1 of this chapter; and (3) the reimbursement to the state of Indiana or the Indiana finance authority created by IC 5-1.2-3 for expenditures described in subdivisions (1) and (2). As added by P.L.44-2026, SEC.14.

Ind. Code § 6-9-36-3 Imposition of tax; ordinances; transmission of ordinance to state

Sec. 3. (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.

Ind. Code § 6-9-36-4 Transactions taxed

Sec. 4. Except as provided in section 6 of this chapter, a tax imposed under section 3 of this chapter applies to any 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 or political subdivision, or both, in which the tax is imposed; and (3) by a retail merchant for consideration. As added by P.L.214-2005, SEC.45.

Ind. Code § 6-9-36-5 Transactions taxed

Sec. 5. Transactions described in section 4(1) of this chapter 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) 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 packaging used to transport the food). As added by P.L.214-2005, SEC.45.

Ind. Code § 6-9-36-6 Transactions exempt

Sec. 6. The food and beverage tax under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5. As added by P.L.214-2005, SEC.45.

Ind. Code § 6-9-36-7 Collection and payment; returns

Sec. 7. The 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 for the payment of the taxes may be made on separate returns 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.214-2005, SEC.45.

Ind. Code § 6-9-36-8 Distribution of revenue

Sec. 8. (a) As long as there are any current or future obligations owed by the board to the authority or any state agency under a lease or other agreement entered into between the board and the authority or any state agency pursuant to IC 5-1-17.1 and until the budget committee has reviewed a report submitted by the public finance director (as defined in IC 5-1.2-2-60) certifying that all project costs have been paid, all of the amounts received from the taxes imposed under this chapter by counties shall be paid monthly to the department of state revenue. All of the amounts received by the state from the taxes imposed by the counties under section 1(1) and 1(2) of this chapter shall be paid monthly by the department of state revenue to the treasurer of the board or its designee upon warrants issued by the state comptroller. As added by P.L.214-2005, SEC.45. Amended by P.L.189-2018, SEC.63; P.L.44-2026, SEC.16.

Ind. Code § 6-9-36-11 Termination; repeal; ordinance

Sec. 11. (a) If there are no obligations of the board described in section 8(a) of this chapter then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made under section 10 of this chapter and the budget committee has reviewed a report submitted by the public finance director (as defined in IC 5-1.2-2-60) certifying that all project costs have been paid, the fiscal body may adopt an ordinance that repeals the ordinance adopted under section 3 of this chapter. (b) An ordinance adopted under subsection (a) takes effect January 1 immediately following the date of its adoption. If the fiscal body adopts such an ordinance, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. (c) A tax imposed under this chapter terminates on January 1 of the year immediately following the year in which the last payment obligation of the board is made with respect to any bond, lease, or other obligation described in section 8(a) of this chapter. As added by P.L.44-2026, SEC.18.

Ind. Code § 6-9-36-12 State covenant on bond payments

Sec. 12. With respect to obligations of the board described in section 8(a) of this chapter and bonds, leases, or other obligations for which a pledge has been made under section 10 of this chapter, the general assembly covenants with the holders of these obligations that: (1) this chapter will not be repealed or amended in any manner that will adversely effect the imposition or collection or the tax imposed under this chapter; and (2) this chapter will not be amended in any manner that will change the purpose for which revenues from the tax imposed under this chapter may be used; as long as the payment of any of those obligations is outstanding. As added by P.L.44-2026, SEC.19.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026