Indiana Code — Title 6 (Taxation)
IC 6-9-26-5
Effective date and application of ordinance
Official textiga.in.govlast amended
Sec. 5. If a fiscal body adopts an ordinance under section 3 of this chapter, 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.
As added by P.L.74-1988, SEC.2.
Amendment history
As added by P.L.74-1988, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-9-26-6 · Application of tax
- 6-9-26-7 · Food served off-premises, in heated state, or with eating
- 6-9-26-8 · Exemptions
- 6-9-26-9 · Collection; returns
- 6-9-26-10 · Receipt of taxes
- 6-9-26-11 · Economic development project fund; establishment; deposits
- 6-9-26-12 · Use of funds
- 6-9-26-12.5 · Transfer of funds; use
- 6-9-26-13 · Disbursements; resolution and findings; restrictions on use
- 6-9-26-14 · Repeal of ordinance
- 6-9-26-15 · Pledge of funds to finance obligations
- 6-9-26-16 · Repeal of ordinance; effective date; copy