Indiana Code — Title 6 (Taxation)
IC 6-9-27-5.5
Certified copy of increase ordinance; application of increase
Official textiga.in.govlast amended
ordinance
Sec. 5.5.
# (a)
This section applies to a municipality described in section 1(2) of this chapter.
# (b)
If a fiscal body adopts an ordinance under section 5(b) of this chapter, the fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.
# (c)
A municipal food and beverage tax rate increase imposed by an ordinance adopted
under section 5(b) of this chapter 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.230-2025, SEC.103.
Amendment history
As added by P.L.230-2025, SEC.103.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-9-26-17 · Expiration of chapter
- 6-9-27-1 · Application of chapter
- 6-9-27-2 · Definitions
- 6-9-27-3 · Adoption of ordinance
- 6-9-27-4 · Transactions; application of tax
- 6-9-27-5 · Amount; increase ordinance
- 6-9-27-5.5 · Certified copy of increase ordinance; application of…
- 6-9-27-6 · Imposition, payment, and collection; returns
- 6-9-27-7 · Payments to municipal fiscal officer
- 6-9-27-8 · Town food and beverage tax receipts fund
- 6-9-27-8.5 · City food and beverage tax receipts fund
- 6-9-27-9 · Town use of revenue; pledges to pay obligations
- 6-9-27-9.5 · City use of revenue; pledges to pay obligations
- 6-9-27-10 · Payment of outstanding obligations; covenant with holders
- 6-9-27-11 · Expiration of chapter
- 6-9-28-1 · Application of chapter
- 6-9-28-2 · Ordinance imposing tax
- 6-9-28-3 · Amount of tax
- 6-9-28-4 · Liability; collection