(A) Generally.
(1) It shall be unlawful for any person to operate a bed and breakfast establishment, retail food establishment and/or temporary food establishment in the county, who has not paid the permit fee required to be paid for the operation of the establishment.
(2) The fee shall be paid for a term beginning January 1, and/or before commencement of operation and expiring December 31, of the same year and shall be applied for by the person and/or operator annually.
(3) Permit fees for the issuance of a permit under this chapter to a bed and breakfast establishment, a retail food establishment and/or temporary food establishment shall conform to the fee schedule ordinance approved by the County Commissioners, as provided by the statutes of the state.
(4) A receipt for the payment of the fee shall be provided by the County Health Department and all funds received from the permit fees shall be transferred to the Health Fund of the county.
(5) The payment of the fees shall be required for each bed and breakfast establishment, retail food establishment and/or temporary food establishment operated or to be operated by any person.
(B) Exemption from permit fees. An organization that is exempt from the state gross income tax under I.C. 6-3-2 and offers food for sale to the final consumer at an event held for the benefit of the organization is exempt from the payment of fees. The Health Officer shall be provided, upon request, proof of an organization’s tax exemption.
(C) Late fees. A late fee for failure to pay the permit fee prior to the operation of the bed and breakfast establishment and/or retail food establishment or the late fee for failure to renew a permit after the expiration of the permit to operate a bed and breakfast establishment and/or retail food establishment shall be assessed. All assessed late fees shall conform to the fee schedule ordinance approved by the County Commissioners and upon receipt shall be transferred to the Health Fund of the county. (See 410 I.A.C. 7-24.)
(D) Payment of fees. The payment of fees under this chapter is not transferable or refundable.
(Ord. 2008-1, passed 3-24-2008) Penalty, see § 10.99