Indiana Code — Title 6 (Taxation)
IC 6-9-25-10.7
Ordinance to rescind food and beverage tax; procedures;
voting
Sec. 10.7.
# (a)
Any member of the county food and beverage tax council may present an ordinance to rescind the food and beverage tax. To do so, the member must adopt a resolution to propose the ordinance to the county food and beverage tax council and distribute a copy of the proposed ordinance to the auditor of the county. The county auditor shall treat an ordinance presented to the county auditor as a casting of all that member's votes in favor of the proposed ordinance. The county auditor shall deliver copies of a proposed ordinance to all other members of the county food and beverage tax council within ten (10) days after receipt by the county auditor. A member shall vote on the proposed ordinance within thirty (30) days after receiving the proposed ordinance from the county auditor. If a member does not vote within thirty (30) days, the county auditor shall treat the member as having voted no on the proposed ordinance.
# (b)
A member of the county food and beverage tax council may exercise the member's votes by passing a resolution and transmitting the resolution to the county auditor. A resolution passed by a member of the county food and beverage tax council exercises all votes of the member on the proposed ordinance. Those votes may not be changed during the year.
# (c)
Before a member of the county food and beverage tax council may propose an ordinance or vote on a proposed ordinance to rescind the food and beverage tax, the member must hold a public hearing on the proposed ordinance and provide the public with notice of the time and place where the hearing will be held in accordance with IC 5-3-1.
# (d)
The county auditor shall record all votes taken on a proposed ordinance presented for a vote under this section and immediately send a certified copy of the results to the department of state revenue by certified mail.
As added by P.L.50-1994, SEC.5.
Amendment history
As added by P.L.50-1994, SEC.5.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-9-25-5 · Tax rate
- 6-9-25-6 · Imposition, payment, and collection of tax; return
- 6-9-25-7 · Monthly payment of tax receipts to county treasurer
- 6-9-25-8 · Food and beverage tax receipts fund; establishment;
- 6-9-25-9 · Use of food and beverage tax money received before July 1,
- 6-9-25-9.5 · Use of food and beverage tax money; capital expenditures
- 6-9-25-10 · Repealed
- 6-9-25-10.5 · County food and beverage tax council; establishment;…
- 6-9-25-10.7 · Ordinance to rescind food and beverage tax; procedures;
- 6-9-25-11 · Bonds; issuance; payment; lease of facilities
- 6-9-25-11.5 · Bonds, leases, or other obligations; validity
- 6-9-25-12 · Bonds, leases, or other obligations; adverse legislation
- 6-9-25-13 · Tourism and economic development projects; financing;
- 6-9-25-14 · Basketball hall of fame; operation and maintenance fund; use
- 6-9-25-15 · County food and beverage tax advisory committee
- 6-9-25-16 · Expiration of chapter
- 6-9-26-1 · Application of chapter
- 6-9-26-2 · Definitions
- 6-9-26-3 · Rate of tax; ordinance
- 6-9-26-4 · Copy of ordinance
- 6-9-26-5 · Effective date and application of ordinance