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Substitute Bill No. 16 -10 <br />RESOLUTION NO. 46 32-_ l LO <br />A RESOLUTION OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA, <br />SUPPORTING ADDITIONAL RESEARCH INTO A <br />POTENTIAL FOOD AND BEVERAGE TAX IN ST. JOSEPH COUNTY, INDIANA <br />6*;m� the South Bend Common Council recognizes that the Indiana Department of Revenue oversees <br />local food and beverage taxes established by the Indiana General Assembly and codified in various provisions of <br />Indiana Code 6 -9; and <br />6A the Indiana Department of Revenue has noted that "...generally, in counties or municipalities that <br />adopt a food and beverage tax, the rate is I% of the gross retail income received from taxable food and beverage <br />transactions [and] in some instances where both a county and municipality within the county have adopted the <br />food and beverage tax, the total rate for a taxable transaction inside the municipality is 2 % ", Commissioner's <br />Directive # 30 September 2015; and <br />G,h" in Indiana, "food and beverage tax is imposed, paid, and collected in the same manner as the sales <br />tax, and according to the Indiana Department of Revenue's Commissioner's Directive # 30 September 2015, the <br />following twelve (12) Indiana counties have imposed a food and beverage tax; <br />Co_ unto <br />Allen County <br />Boone County <br />Delaware County <br />Hamilton County <br />Hancock County <br />Hendricks County <br />Henry County <br />Johnson County <br />Madison County <br />Marion County <br />Shelby County <br />Vanderburgh County <br />Rate <br />Effective Date <br />1 % <br />July 1986 <br />1% <br />August 2005 <br />1 % <br />August 1986 <br />1% <br />August 2005 <br />1 % <br />August 2005 <br />1 % <br />August 2005 <br />1 % <br />October 1987 <br />1 % <br />August 2005 <br />1 % <br />February 1989 <br />2% <br />July 1981 & July 2005 (rate increase) <br />1 % <br />August 2005 <br />1 % <br />August 1985 <br />and the following fifteen (15) entities have established a "municipality rate ": <br />Municipality <br />Rate <br />Effective Date <br />Avon <br />1 % <br />July 2005 <br />Brownsburg <br />1 % <br />August 1995 <br />Carmel <br />1% <br />August 2005 <br />Cloverdale <br />1% <br />September 1, 2013 <br />Historic Hotels Orange Co <br />2% <br />July 1, 2015 <br />Lebanon <br />1% <br />November 2005 <br />Martinsville <br />1% <br />July 2005 <br />Mooresville <br />1% <br />August 1990 <br />Nashville <br />1% <br />July 1987 <br />Noblesville <br />1% <br />August 2005 <br />