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Indiana Code — Title 6 (Taxation)

IC 6-9-12-2

Imposition of tax by ordinance

Official textiga.in.govlast amended

Sec. 2.

# (a)

After January 1 but before June 1 of any year, the city-county council of a county that contains a consolidated city may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 3 of this chapter.

# (b)

If a city-county council adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

# (c)

If a city-county council adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after June 30 of the year in which the ordinance is adopted.
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.16-1984, SEC.5.

Amendment history

As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.16-1984, SEC.5.

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Nearby sections (25 sections)
  1. 6-9-11-3 · Powers and duties of commission
  2. 6-9-11-3.5 · Use of funds; sports and recreation facilities
  3. 6-9-11-3.7 · Bonds and leases; sports and recreation facilities
  4. 6-9-11-3.9 · Bonds and leases; adverse legislation
  5. 6-9-11-4 · Expenses of commission; disbursements
  6. 6-9-11-4.5 · Public purpose; sports and recreation facilities
  7. 6-9-11-5 · Report by not-for-profit corporations receiving funds
  8. 6-9-11-6 · Tax on lodgings authorized; imposition, payment, and
  9. 6-9-11-7 · Convention and visitor promotion fund
  10. 6-9-11-8 · Transfer and use of funds; offenses
  11. 6-9-11-9 · Promotion of tourism and visitors; sports and recreation
  12. 6-9-12-1 · Definitions
  13. 6-9-12-2 · Imposition of tax by ordinance
  14. 6-9-12-3 · Taxable transactions
  15. 6-9-12-4 · Exemptions
  16. 6-9-12-5 · Rate of tax
  17. 6-9-12-6 · Liability; collection
  18. 6-9-12-7 · Procedures for imposition, payment, and collection; returns
  19. 6-9-12-8 · Payment to capital improvement board of county
  20. 6-9-12-9 · Repealed
  21. 6-9-13-1 · Imposition of tax by ordinance; exceptions; dates effective
  22. 6-9-13-2 · Rate of tax; allocation and distribution
  23. 6-9-13-3 · Liability; collection
  24. 6-9-13-4 · Remittance of tax revenues; reporting periods; returns
  25. 6-9-13-5 · Payment to capital improvement board of county
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