Food & Beverage Tax

How do I pay Johnson County food & beverage tax?

Johnson County food & beverage tax returns and remittances are required to be filed with and paid to the Johnson County Treasurer.

Payment may be mailed to the Johnson County Treasurer’s Office at 86 W. Court Street, Franklin, IN 46131. You may also make your payment in person at the same address. All payments MUST include a Johnson County food & beverage tax form. Click Here

When is Johnson County food & beverage tax due?

Payment of the Johnson County food & beverage tax must be made on or before the 20th of each month. For example, tax collected during the month of January is due on February 20th.

What is Johnson County food & beverage tax?

On June 22, 2005, the Johnson County Council approved Ordinance No. 2005-03, which requires for Johnson County retail merchants to charge their patrons a 1% food & beverage tax for qualifying transactions in Johnson County.

What transactions qualify for Johnson County food & beverage tax?

The Johnson County food & beverage tax applies to any transaction in which food or beverage is furnished, prepared, or served by a retail merchant for consumption at a location or on equipment provided by the retail merchant in Johnson County. The tax is collected by a retail merchant (i.e., the restaurant, caterer, etc.) from the patron (customer). The retail merchant then forwards the tax it has collected to the Johnson County Treasurer on a monthly basis. Additional information on qualifying transactions can be found in the Indiana Department of Revenue's Informational Bulletin #29. Click Here

How do marketplace facilitator’s pay food & beverage tax?

A marketplace facilitator (food delivery services) is required to collect and remit the Johnson County food & beverage tax to the Indiana Department of Revenue. The DOR will then distribute the money to Johnson County. Additional information on Marketplace Facilitator's payments can be found in the Indiana Department of Revenue's Indiana Food and Beverage Business Guide. Click Here

Visit the State of Indiana website for additional information. Click Here