Indiana Code — Title 6 (Taxation)
IC 6-9-36-9
Expiration of chapter
Sec. 9. (a) A tax authorized under this chapter expires on the later of:
# (1)
January 1, 2045; or
# (2)
the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, each fiscal officer of a county that imposes a food and beverage tax under this chapter shall provide to the state board of accounts:
(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified in subdivision (1) will
be completely paid.
The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.101.
Amendment history
As added by P.L.236-2023, SEC.101.
Source: view the official text
Nearby sections (25 sections)
- 6-9-35-13 · Food and beverage tax fund; deposits
- 6-9-35-14 · Food and beverage tax fund; uses
- 6-9-35-15 · Tax repeal; ordinance
- 6-9-35-16 · Payment of obligations; covenant with holders
- 6-9-36-1 · Application of chapter
- 6-9-36-2 · Application of definitions
- 6-9-36-3 · Imposition of tax; rescission of tax; ordinances;…
- 6-9-36-4 · Transactions taxed
- 6-9-36-5 · Transactions taxed
- 6-9-36-6 · Transactions exempt
- 6-9-36-7 · Collection and payment; returns
- 6-9-36-8 · Distribution of revenue
- 6-9-36-9 · Expiration of chapter
- 6-9-37-1 · Application of chapter; transition of fund, commission, and
- 6-9-37-2 · Definitions
- 6-9-37-3 · Imposition
- 6-9-37-4 · Convention, visitor, and tourism promotion fund; uses
- 6-9-37-5 · Commission; membership; officers
- 6-9-37-6 · Commission powers
- 6-9-37-7 · Revenue deposits; audits
- 6-9-37-8 · Revenue transfers; prohibitions; penalty
- 6-9-39-1 · "Animal care facility"
- 6-9-39-2 · "Taxable dog"
- 6-9-39-3 · Imposition of tax; adoption of ordinance by county fiscal…
- 6-9-39-4 · Repeal of tax; procedure