Food and Beverage Tax Form Upload Tool
The legal requirement for Food and Beverage Tax reporting can be found in the Indiana Code in Title 6 Article 1.1 Chapter 30 (IC 6-1.1-30-18) available at https://iga.in.gov/laws/2023/ic/titles/6#6-1.1-30 . If you have any questions regarding this law or disclosure, you should contact your attorney for legal advice.
Local units that impose a Food and Beverage Tax are required to report annually by March 1 of the following year with the State Board of Accounts (SBOA). Units may complete the form at https://gateway.ifionline.org/sboa_FB/Food & Beverage Tax Annual Reporting.xlsx and upload it using the tool below. Units may also upload a PDF report from their software which contains the same information included in the form provided. Multiple files can be uploaded for each unit imposing the tax.
The local unit that imposes a Food and Beverage Tax must report:
- Every expenditure of funds by the local unit;
- The name of each local governmental entity, or instrumentality of a local governmental entity that received a distribution; and
- Every expenditure of funds by each local governmental entity that received a distribution from the local unit.
Per IC 6-1.1-30-18 the following local units are exempt from this reporting requirement: Marion County (IC 6-9-12); Boone, Johnson, Hamilton, Hancock, Hendricks, Morgan, and Shelby counties along with the cities and towns of Carmel, Fishers, Greenfield, Lebanon, Noblesville, Westfield, and Zionsville (IC 6-9-35-1) and Allen County (IC 6-9-33).
Additionally, a Food & Beverage Tax Written Spending Plan as required under IC 6-9-41-14 (Monroe County) and IC 6-9-41-15 (City of Bloomington) is to be submitted using this upload tool and should include:
1.Proposed use of the funds for the upcoming calendar year, 2. Detailed use of the funds in the current and prior calendar years, and 3. Fund Balance as of January 1 of the current calendar year.
NOTE: The filename should be formatted with only one period before the extension (.pdf, .tif, .jpg, .gif, .png, .xlsx). Neither IBRC nor SBOA review the uploads for content. It is the responsibility of the unit reporting the Food and Beverage Tax disbursements to verify that the document that was submitted and is correct and complete.
Upload Food and Beverage Tax Form
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