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Indiana Code — Title 6 (Taxation)

IC 6-9-27-3

Adoption of ordinance

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 transactions described in section 4 of this chapter. The fiscal body of a municipality described in section 1(2) of this chapter may adopt an ordinance under section 5(b) of this chapter to increase the tax rate of the municipality's food and beverage tax.

# (b)

If a fiscal body adopts an ordinance under subsection (a), the fiscal body shall immediately send a certified copy of the ordinance to 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.35-1990, SEC.24. Amended by P.L.214-2005, SEC.35; P.L.230-2025,
SEC.101.

Amendment history

As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.35; P.L.230-2025, SEC.101.

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Nearby sections (25 sections)
  1. 6-9-26-9 · Collection; returns
  2. 6-9-26-10 · Receipt of taxes
  3. 6-9-26-11 · Economic development project fund; establishment; deposits
  4. 6-9-26-12 · Use of funds
  5. 6-9-26-12.5 · Transfer of funds; use
  6. 6-9-26-13 · Disbursements; resolution and findings; restrictions on use
  7. 6-9-26-14 · Repeal of ordinance
  8. 6-9-26-15 · Pledge of funds to finance obligations
  9. 6-9-26-16 · Repeal of ordinance; effective date; copy
  10. 6-9-26-17 · Expiration of chapter
  11. 6-9-27-1 · Application of chapter
  12. 6-9-27-2 · Definitions
  13. 6-9-27-3 · Adoption of ordinance
  14. 6-9-27-4 · Transactions; application of tax
  15. 6-9-27-5 · Amount; increase ordinance
  16. 6-9-27-5.5 · Certified copy of increase ordinance; application of…
  17. 6-9-27-6 · Imposition, payment, and collection; returns
  18. 6-9-27-7 · Payments to municipal fiscal officer
  19. 6-9-27-8 · Town food and beverage tax receipts fund
  20. 6-9-27-8.5 · City food and beverage tax receipts fund
  21. 6-9-27-9 · Town use of revenue; pledges to pay obligations
  22. 6-9-27-9.5 · City use of revenue; pledges to pay obligations
  23. 6-9-27-10 · Payment of outstanding obligations; covenant with holders
  24. 6-9-27-11 · Expiration of chapter
  25. 6-9-28-1 · Application of chapter
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