Food and Beverage Tax Form Upload Tool

Introduction:

Pursuant to IC 6-1.1-30-18, local units that impose a Food and Beverage Tax are required to provide a report to the State Board of Accounts annually by March 1 for the previous calendar year.

Definitions are as follows:

      Fiscal Officer – County Auditor or Clerk-Treasurer/Controller
      Establishing Unit – unit imposing the Food and Beverage Tax.
      Receiving Unit – a local government entity or instrumentality of a local government entity that received a Food and Beverage Tax distribution from the establishing unit.
 

Establishing Units must report the following information from amounts received from the food and beverage tax in the previous year:

1. A consolidated financial statement that at a minimum contains total collections, total expenditures, the beginning year fund balance, and the end of year fund balance;
2. Every expenditure of funds by the local unit;
3. The name of each local governmental entity, or instrumentality of a local governmental entity that received a distribution; and
4. Every expenditure of funds by each local governmental entity that received a distribution from the local unit.

Per IC 6-1.1-30-18(e) Food and Beverage Taxes collected and distributed to certain capital improvement boards of managers are exempt from this reporting requirement as follows:

1. Taxes collected under IC 6-9-12 (Marion County) that are distributed to the capital improvement board of managers created by IC 36-10-9-3.
2. Taxes collected under IC 6-9-35 (Counties of Boone, Johnson, Hamilton, Handcock, Hendricks, Morgan, Shelby; Cities and Towns of Carmel, Fishers, Greenfield, Lebanon, Noblesville, Westfield, Zionville) that are distributed to the capital improvement board of managers created by IC 36-10-9-3.
3. Taxes collected under IC 6-9-33 (Allen County) that are distributed to the capital improvement board of managers created by IC 36-10-8.

Any taxes collected under IC 6-9-12, IC 6-9-35, or IC 6-9-33 that are not distributed to the aforementioned capital improvement board of managers are subject to the reporting requirements under IC 6-1.1-30-18.

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.

Instructions:

To comply with the statutory requirements establishing units must complete the following SBOA forms:

• Food and Beverage Tax Certification Form 401A
• Consolidated Financial Statement Form 401B

To comply with the statutory requirement for detail of Food and Beverage expenditures the establishing unit must complete the following SBOA forms unless substituted with PDF reports described below:

• Report of Expenditures – Establishing Unit Form 401C
• Report of Expenditures – Receiving Unit Form 401D (if distributions were made to a receiving unit)

Establishing units may substitute Forms 401C and 401D with uploaded PDF reports from their software that contain the same information included in the forms provided. However, if PDF reports are uploaded the Food and Beverage Tax Upload Certification Form 401E must be completed:

• Upload Certification Form 401E

Multiple files can be uploaded for each unit imposing the tax using the upload tool below.

For additional information, please see the list of Frequently Asked Questions.

Upload Food and Beverage Tax Form