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Indiana Code — Title 6 (Taxation)

IC 6-9-25-3

Ordinance imposing food and beverage tax; adoption; certified

Official textiga.in.govlast amended

copy to commissioner of department of state revenue; effective date; prohibited imposition of tax
Sec. 3.

# (a)

The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county 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 county 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.

# (d)

Notwithstanding any other law, the imposition of the tax under this chapter is prohibited upon the satisfaction by the county of all of its obligations authorized under section 11.5 of this chapter.
As added by P.L.380-1987(ss), SEC.7. Amended by P.L.50-1994, SEC.1.

Amendment history

As added by P.L.380-1987(ss), SEC.7. Amended by P.L.50-1994, SEC.1.

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Nearby sections (25 sections)
  1. 6-9-24-2 · Definitions
  2. 6-9-24-3 · Ordinance imposing tax
  3. 6-9-24-4 · Taxable transactions; exemption
  4. 6-9-24-5 · Rate of tax
  5. 6-9-24-6 · Collection of tax; returns
  6. 6-9-24-7 · Payment of receipts to municipality
  7. 6-9-24-8 · Food and beverage tax receipts fund
  8. 6-9-24-9 · Repealed
  9. 6-9-24-10 · Expiration of chapter
  10. 6-9-25-1 · Application of chapter
  11. 6-9-25-1.5 · "Committee"
  12. 6-9-25-2 · Definitions
  13. 6-9-25-3 · Ordinance imposing food and beverage tax; adoption; certified
  14. 6-9-25-4 · Taxable transactions
  15. 6-9-25-5 · Tax rate
  16. 6-9-25-6 · Imposition, payment, and collection of tax; return
  17. 6-9-25-7 · Monthly payment of tax receipts to county treasurer
  18. 6-9-25-8 · Food and beverage tax receipts fund; establishment;
  19. 6-9-25-9 · Use of food and beverage tax money received before July 1,
  20. 6-9-25-9.5 · Use of food and beverage tax money; capital expenditures
  21. 6-9-25-10 · Repealed
  22. 6-9-25-10.5 · County food and beverage tax council; establishment;…
  23. 6-9-25-10.7 · Ordinance to rescind food and beverage tax; procedures;
  24. 6-9-25-11 · Bonds; issuance; payment; lease of facilities
  25. 6-9-25-11.5 · Bonds, leases, or other obligations; validity
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