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Indiana Code — Title 6 (Taxation)

IC 6-9-54-3

Ordinance imposing tax; public hearing

Official textiga.in.govlast amended

Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the city fiscal body has previously:

# (1)

adopted a resolution in support of the proposed city food and beverage tax; and

# (2)

held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the city food and beverage tax is the only substantive issue on the agenda for the public hearing.

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

(c) If the city fiscal body adopts an ordinance under subsection (a), the city food and beverage tax applies to transactions that occur after the later of the following:

(1) The date specified in the ordinance.

(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.
As added by P.L.236-2023, SEC.118.

Amendment history

As added by P.L.236-2023, SEC.118.

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Nearby sections (25 sections)
  1. 6-9-53-3 · Authorization to impose tax; limitations
  2. 6-9-53-4 · Applicability of state gross retail tax provisions
  3. 6-9-53-5 · Distribution
  4. 6-9-53-6 · Convention, visitor, and tourism promotion fund
  5. 6-9-53-7 · Commission
  6. 6-9-53-8 · Commission; powers and duties
  7. 6-9-53-9 · Grouseland Foundation
  8. 6-9-53-10 · Handling of tax revenue
  9. 6-9-53-11 · Crime; commission; improper transfer
  10. 6-9-53-12 · Crime; Grouseland Foundation; improper transfer
  11. 6-9-54-1 · Application of chapter
  12. 6-9-54-2 · Definitions
  13. 6-9-54-3 · Ordinance imposing tax; public hearing
  14. 6-9-54-4 · Taxable transactions; exemption
  15. 6-9-54-5 · Rate of tax
  16. 6-9-54-6 · Collection of tax; returns
  17. 6-9-54-7 · Payment of tax to city fiscal officer
  18. 6-9-54-8 · City food and beverage tax receipts fund
  19. 6-9-54-9 · Uses of revenue
  20. 6-9-54-10 · Covenant
  21. 6-9-54-11 · Expiration
  22. 6-9-54.5-1 · Application of chapter
  23. 6-9-54.5-2 · Definitions
  24. 6-9-54.5-3 · Authorization to impose tax
  25. 6-9-54.5-4 · Taxable transactions; exemption
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