"Food and beverage tax fund"; restrictions

Official textiga.in.govlast amended 2025

Sec. 5. (a) As used in this section, "food and beverage tax fund" refers to any fund established pursuant to a food and beverage tax chapter of this article regardless of its title.

(b) Each political subdivision that imposes a food and beverage tax may not:

# (1)

deposit or transfer money in its food and beverage tax fund into any other fund; or

# (2)

deposit or transfer money in any other fund into its food and beverage tax fund.
As added by P.L.230-2025, SEC.105.

Amendment history

As added by P.L.230-2025, SEC.105.

Source: view the official text

Nearby sections (25 sections)

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
6-9-33-1 · Application of chapter

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