(a) The Carmel Municipal Food and Beverage Tax is hereby imposed on all food and beverage transactions occurring anywhere within the City at the rate of 1% of the gross retail income from such food and beverage transactions.
(b) The Carmel Municipal Food and Beverage Tax shall apply to all food and beverage transactions occurring after the last day of the month succeeding the month in which this section is adopted.
(c) The Clerk, as Clerk to the Common Council, shall, upon passage of this section, immediately send a certified copy of same to the Commissioner of the Department of State Revenue.
(d) If either the Marion County City-County Council does not adopt all of the ordinances required to be adopted by it under I.C., 5-1-17-25 on or before June 30, 2005, or the Hamilton County Council does not adopt an ordinance imposing a food and beverage tax on or before June 30, 2005, this section shall no longer be in effect.
(Ord. D-1760-05, §§ 2, 3, 6, 7, 6- 28-05; Ord. D-2067-11, 11-7-11; Ord. D-2505-19, 12-16-19)
Cross-reference:
Municipal Food and Beverage Tax Fund, see § 2-127