(A) Pursuant to the authority granted to the Town Council by the General Assembly of the state, pursuant to I.C. 6-9-27-1 through I.C. 6-9-27-10, as amended, there is hereby adopted a town food and beverage tax to be imposed, except as provided in division (C) below, upon any 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 town in which the tax is imposed; and
(3) By a retail merchant for consideration.
(B) Transactions described in division (A)(1) above include transactions in which food or beverage is:
(1) Served by a retail merchant off the merchant’s premises;
(2) Sold by a retail merchant that ordinarily bags, wraps or packages the food or beverage for immediate consumption on or near the retail merchant’s premises, including food or beverage sold on a “take out” or “to go” basis; or
(3) Sold by a street vendor.
(C) The town food and beverage tax does 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.
(Ord. 4-95, passed 7-24-1995)