Indiana Code — Title 6 (Taxation)
IC 6-9-24-3
Ordinance imposing tax
Official textiga.in.govlast amended
Sec. 3.
# (a)
The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal food and beverage tax, on those transactions described in section 4 of this chapter.
# (b)
If a fiscal body 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 fiscal body adopts an ordinance under subsection (a), the municipal food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted.
As added by P.L.111-1987, SEC.1.
Amendment history
As added by P.L.111-1987, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-9-21-1 · Application of chapter
- 6-9-21-2 · Definitions
- 6-9-21-3 · Adoption of ordinance
- 6-9-21-4 · Taxable transactions; exceptions
- 6-9-21-5 · Tax rate; gross retail income
- 6-9-21-6 · Imposition, payment, and collection of tax; filing of return
- 6-9-21-7 · Civic center authority; appointment of members; party
- 6-9-21-8 · Payment of tax receipts to civic center authority
- 6-9-21-9 · Food and beverage tax receipts fund
- 6-9-21-10 · Expiration of chapter
- 6-9-24-1 · Application of chapter
- 6-9-24-2 · Definitions
- 6-9-24-3 · Ordinance imposing tax
- 6-9-24-4 · Taxable transactions; exemption
- 6-9-24-5 · Rate of tax
- 6-9-24-6 · Collection of tax; returns
- 6-9-24-7 · Payment of receipts to municipality
- 6-9-24-8 · Food and beverage tax receipts fund
- 6-9-24-9 · Repealed
- 6-9-24-10 · Expiration of chapter
- 6-9-25-1 · Application of chapter
- 6-9-25-1.5 · "Committee"
- 6-9-25-2 · Definitions
- 6-9-25-3 · Ordinance imposing food and beverage tax; adoption; certified
- 6-9-25-4 · Taxable transactions