Food and beverage tax authorized

Official textiga.in.govlast amended 2008

Sec. 3.

# (a)

The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on transactions described in section 4 of this chapter.

# (b)

If the 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 the fiscal body adopts an ordinance under subsection (a), the county 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.96-2008, SEC.3.

Amendment history

As added by P.L.96-2008, SEC.3.

Source: view the official text

Nearby sections (25 sections)

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
6-9-39-5 · Collection; designation of collection method by ordinance
6-9-39-6 · County option dog tax fund; canine research and education
6-9-39-7 · Deposit of tax collections in fund; use of tax revenues
6-9-39-8 · Distribution of tax revenues to the state; appropriation to
6-9-39-9 · Limitation of powers of counties and municipalities; dog
6-9-40-1 · Application
6-9-40-2 · Definitions
6-9-40-3 · Food and beverage tax authorized
6-9-40-4 · Taxable transactions
6-9-40-5 · Tax rate
6-9-40-6 · Liability; collection
6-9-40-7 · Distribution of food and beverage tax revenues
6-9-40-8 · Food and beverage tax receipts fund
6-9-40-9 · Permissible uses of money in a food and beverage tax receipts
6-9-40-10 · Covenants
6-9-40-11 · Legislative findings
6-9-40-12 · Expiration of chapter
6-9-41-0.3 · Finding of conditions unique to City of Bloomington and
6-9-41-1 · Application of chapter
6-9-41-2 · Definitions

Full table of contents →