§ 36.01 TAX IMPOSED.
   (A)   Pursuant to the authority granted to the Town Council by the state General Assembly, under I.C. 6-9-27-1 through I.C. 6-9-27-10, as amended, there is adopted a Town Food and Beverage Tax to be imposed upon 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 Town in which the tax is imposed;
      (3)   By a retail merchant for consideration.
   (B)   The transactions described herein, under division (A) of this section, include, but are not limited to, transactions in which any beverage is:
      (1)   Served by a retail merchant off the merchant's premises;
      (2)   Sold by a retail merchant who ordinarily bags, wraps, or packages the food or beverage for immediate consumption on or near the retail merchant's premises, including food or beverage on a take-out or to-go basis; or
      (3)    Sold by a street vendor.
   (C)   The Town 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 I.C. 6-2.5 et seq.
(`92 Code, § 4-185) (Ord. 95-24, passed 7-27-95)