(A) Pursuant to IC § 6-9-44-4(a), the Food and Beverage Tax shall apply to a 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 city; and
(3) By a retail merchant for consideration.
(B) Transactions described in division (A)(1) include transactions in which:
(1) Food or a beverage is served by a retail merchant off the merchant’s premises;
(2) Food is sold in a heated state or is heated by a retail merchant;
(3) Food is made of two 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 is sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins or straws (for purposes of this division, a plate does not include a container or package used to transport the food).
(C) The Food and Beverage Tax does not apply to the furnishing, preparing or serving of food or a beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.
(Ord. 091922J, passed 10-10-22)