Imposition of tax by ordinance

Official textiga.in.govlast amended 2013

Sec. 3.

# (a)

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

# (b)

If the fiscal body of the town adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

# (c)

If the fiscal body of the town adopts an ordinance under subsection (a), the town food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance is adopted.
As added by P.L.157-2013, SEC.1.

Amendment history

As added by P.L.157-2013, SEC.1.

Source: view the official text

Nearby sections (25 sections)

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
6-9-42-8 · Additional uses of tax revenue; bonds; leases
6-9-42-9 · State board of accounts audit
6-9-42-10 · Covenant
6-9-43-1 · Applicability
6-9-43-2 · Applicable definitions
6-9-43-3 · Imposition of tax by ordinance
6-9-43-4 · Taxable transactions
6-9-43-5 · Tax rate
6-9-43-6 · Collection procedures
6-9-43-7 · Distribution of tax revenue
6-9-43-8 · Deposit of tax revenue
6-9-43-9 · Use of tax revenue
6-9-43-10 · Expiration of tax
6-9-44-1 · Applicability
6-9-44-2 · Applicable definitions
6-9-44-3 · Imposition of tax by ordinance; separate hearing
6-9-44-4 · Taxable transactions
6-9-44-5 · Tax rate

Full table of contents →