ORDINANCES & RESOLUTIONS 1990 - Laserfiche WebLink

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ORDINANCE NO. ~-1990 ORDINANCE TO IMPOSE AN EXCISE FOOD AND BEVERAGE TAX BE IT ORDAINED by the Town Council of the Civil Town of Mooresville, Indiana: Section 1. (A) Pursuant to the authority granted to the Town Council of the Civil Town of Mooresville by the General Assembly of the State of Indiana, under Indiana Code 6-9-27-1 through Indiana Code 6-9- 27-10, there is hereby adopted a Town of Mooresville Food and Beverage Tax to be imposed 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 retail merchant for consideration. (B) The transactions described herein, under Section l(A), include, but are not limited to, transactions in which food and beverage is: (1) served by retail merchant off the merchant's premises; (2) sold by a retail merchant who ordinarily bags, wraps, or packages the food or beverage for immediate consumption on or near the retail merchant's premises, including food or beverage on a "take out" or "to go" basis; or (3) sold by a street vendor. 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 et seq. Section 2. The Town of Mooresville Food and Beverage Tax imposed on a food or beverage transaction described in Section 1 of this ordinance equals one percent (1%) of the gross retail income