Indiana Code — Title 6 (Taxation)
IC 6-9-29.5-4
Requirement to send certified copy of ordinance to the
department; timing of beginning tax collection
Sec. 4. (a) If an ordinance is adopted under this article, the adopting body must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding any other provision in this article, if the department of state revenue collects the revenue from the food and beverage tax, the department of state revenue shall begin collecting the tax as provided in the ordinance for periods beginning on or after the later of:
# (1)
the first day of the month that is not less than thirty (30) days after the ordinance is sent to the commissioner of the department of state revenue; or
# (2)
the effective date specified in the ordinance.
(b) If an ordinance does not specify an effective date, the ordinance shall be considered effective on the earliest date allowable under this section.
As added by P.L.137-2022, SEC.92.
Amendment history
As added by P.L.137-2022, SEC.92.
Source: view the official text
Nearby sections (25 sections)
- 6-9-29-1.2 · Application to rooms, lodgings, or other accommodations in…
- 6-9-29-1.5 · Effective date of ordinance to be specified; certified…
- 6-9-29-2 · Liability; penalty for failure to remit tax
- 6-9-29-3 · Rights and powers of county treasurer; standard return form
- 6-9-29-4 · Summary data to be provided by department of state revenue
- 6-9-29-5 · Summary data to be provided to commissions
- 6-9-29-6 · Requirement for marketplace facilitator to collect and remit
- 6-9-29-7 · Agreement to furnish county treasurer with tax collection
- 6-9-29-8 · "Innkeeper's tax fund"; restrictions
- 6-9-29.5-1 · Application of chapter
- 6-9-29.5-2 · Requirement for marketplace facilitator to collect and…
- 6-9-29.5-3 · Liability for payment of the tax; offense; provide…
- 6-9-29.5-4 · Requirement to send certified copy of ordinance to the
- 6-9-29.5-5 · "Food and beverage tax fund"; restrictions
- 6-9-31-1 · Applicability of chapter
- 6-9-31-2 · Adoption of ordinances to impose supplemental tax;
- 6-9-31-3 · Rate of tax
- 6-9-32-1 · Application of chapter
- 6-9-32-2 · Definitions
- 6-9-32-3 · Levy of tax
- 6-9-32-4 · Convention, visitor, and tourism promotion fund
- 6-9-32-5 · Commission to promote county convention, visitor, and
- 6-9-32-6 · Powers and duties of commission
- 6-9-32-7 · Handling and expenditure of commission money
- 6-9-32-8 · Unlawful transfers of money