Indiana Code — Title 6 (Taxation)
IC 6-9-41-13
Allocation of food and beverage taxes between county and city
Official textiga.in.govlast amended
Sec. 13.
# (a)
Each month, the county auditor shall distribute the county food and beverage tax revenue received by the county treasurer between the city and the county according to the location where the county food and beverage tax was collected. If the county food and beverage tax was collected in the city, the city must receive the revenue. If the county food
and beverage tax was collected in the part of the county that is outside the city, the county must receive the revenue.
# (b)
Distribution of county food and beverage tax revenue to the city must be on warrants issued by the county auditor.
As added by P.L.176-2009, SEC.21.
Amendment history
As added by P.L.176-2009, SEC.21.
Source: view the official text
Nearby sections (25 sections)
- 6-9-41-1 · Application of chapter
- 6-9-41-2 · Definitions
- 6-9-41-3 · "City"
- 6-9-41-4 · "County"
- 6-9-41-5 · Ordinance imposing tax
- 6-9-41-6 · Taxable transactions; exemption
- 6-9-41-7 · Rate of tax
- 6-9-41-8 · Collection of tax; returns
- 6-9-41-9 · Payment of tax to county treasurer
- 6-9-41-10 · State distribution to county treasurer
- 6-9-41-11 · County food and beverage tax receipts fund
- 6-9-41-12 · Bloomington food and beverage tax receipts fund
- 6-9-41-13 · Allocation of food and beverage taxes between county and…
- 6-9-41-14 · County food and beverage tax receipts fund; requirement to
- 6-9-41-15 · City food and beverage tax receipts fund; requirement to
- 6-9-41-15.5 · Failure to spend money from the fund as required;…
- 6-9-41-16 · Advisory commission
- 6-9-41-17 · Expiration of tax
- 6-9-42-1 · "Complex"
- 6-9-42-2 · Adoption of ordinance imposing the tax; application of tax
- 6-9-42-3 · "Paid admission"; tax rate
- 6-9-42-4 · Certification of ordinance imposing the tax to the city…
- 6-9-42-5 · Liability for tax
- 6-9-42-6 · Remitting of tax
- 6-9-42-7 · City admissions tax fund; use of money in the fund