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Indiana Code — Title 6 (Taxation)

IC 6-9-54.5-3

Authorization to impose tax

Official textiga.in.govlast amended

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. The fiscal body of the town may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the town food and beverage tax is the only substantive issue on the agenda for the public hearing.

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

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

# (1)

The day specified in the ordinance.

# (2)

The last day of the month that succeeds the month in which the ordinance is adopted.
As added by P.L.236-2023, SEC.119.

Amendment history

As added by P.L.236-2023, SEC.119.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-9-54-2 · Definitions
  2. 6-9-54-3 · Ordinance imposing tax; public hearing
  3. 6-9-54-4 · Taxable transactions; exemption
  4. 6-9-54-5 · Rate of tax
  5. 6-9-54-6 · Collection of tax; returns
  6. 6-9-54-7 · Payment of tax to city fiscal officer
  7. 6-9-54-8 · City food and beverage tax receipts fund
  8. 6-9-54-9 · Uses of revenue
  9. 6-9-54-10 · Covenant
  10. 6-9-54-11 · Expiration
  11. 6-9-54.5-1 · Application of chapter
  12. 6-9-54.5-2 · Definitions
  13. 6-9-54.5-3 · Authorization to impose tax
  14. 6-9-54.5-4 · Taxable transactions; exemption
  15. 6-9-54.5-5 · Rate
  16. 6-9-54.5-6 · Applicability of state gross retail tax provisions
  17. 6-9-54.5-7 · Distribution
  18. 6-9-54.5-8 · Food and beverage tax receipts fund
  19. 6-9-54.5-9 · Uses of revenue
  20. 6-9-54.5-10 · Covenant
  21. 6-9-54.5-11 · Expiration
  22. 6-9-55-1 · Applicability of chapter
  23. 6-9-55-2 · Definitions
  24. 6-9-55-3 · Authorization to impose tax
  25. 6-9-55-4 · Taxable transactions; exemption
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