(A) Pursuant to I.C. 6-9-58 et seq., the Common Council hereby adopts a food and beverage tax that shall be 1% of the gross retail income received by the retail merchant from the food or beverage transactions described in division (C) below.
(B) The Council has held a duly noticed public hearing where the food and beverage tax was the only substantive agenda item.
(C) Pursuant to I.C. 6-9-58-4, 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 of Hammond; and
(3) By a retail merchant for consideration; and including those transactions listed in I.C. 6-9-58-4(b).
(D) The food and beverage tax shall 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.
(E) The food and beverage tax shall apply to transactions that occur on or after July 1, 2024.
(F) Food and beverage tax revenue shall only be used for the following purposes and provided funds are available for said purposes:
(1) Development related to the Northern Indiana Commuter Transportation District’s construction of the West Lake Corridor Commuter Rail Project downtown station including the purchase of land for development in the city’s downtown area; and
(2) The expansion and improvement of the Hammond Sportsplex and Community Center, including the purchase of land for the expansion and improvement of the Hammond Sportsplex and Community Center; and
(3) The expansion and improvement of the Pavilion at Wolf Lake Memorial Park, including the purchase of land for the expansion and improvement of the Pavilion at Wolf Lake Memorial Park; and
(4) The pledge of money under I.C. 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in divisions (F)(1) through (3).
(Ord. 9636, passed 6-24-2024)