(A) General.
(1) It shall be unlawful for any person who has not paid the applicable permit fee to operate a bed and breakfast establishment, retail food establishment and/or temporary food establishment in the county.
(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 a temporary food establishment shall be set by the Health Department, as provided by the statutes of the state. (See I.C. 16-20-1-27.)
(4) A receipt for the payment of a fee shall be provided by the County Health Department.
(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. 6-3-2-2.8 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. This exemption only applies to organization(s) that meet the criteria addressed in I.C. 6-3-2-2.8. The Health Officer shall be provided, upon request, proof of an organization’s tax exempt status.
(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 bed and breakfast establishment and/or retail food establishment shall be assessed as set from time to time by the County Health Board. The payment of fees under this chapter is not transferable or refundable.
(Ord. 2005-1, passed 8-2-2005)