(A) The Town Council hereby enacts and adopts the food and beverage tax established by I.C. 6-9-35 of 1% on all food or beverage transactions within the corporate limits of the town (except as provided in § 34.51 of this chapter) 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) Within the corporate limits of the town; and
(3) By a retail merchant for consideration (“tax”).
(B) Transactions described in this section shall include transactions in which food or beverage is:
(1) Served by a retail merchant off the merchant’s premises;
(2) Sold in a heated state or heated by a retail merchant;
(3) Mixed or combined as two or more food ingredients 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 and requiring cooking by the consumer as recommended by the Federal Food and Drug Administration in Ch. 3, subpart 3-401.11, of its Food Code so as to prevent food borne illnesses); or
(4) Food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins or straws. For purposes of this division (B)(4), a plate does not include a container or packaging used to transport the food.
(1996 Code, Art. VIII, § 1) (Ord. 2005-14, passed - -; Ord. 2005-19, passed - -; Ord. 2007-11, passed - -)