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Indiana Code — Title 6 (Taxation)

IC 6-9-55-3

Authorization to impose tax

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 fiscal body has previously 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 that 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 day 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.120.

Amendment history

As added by P.L.236-2023, SEC.120.

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Nearby sections (25 sections)
  1. 6-9-54.5-2 · Definitions
  2. 6-9-54.5-3 · Authorization to impose tax
  3. 6-9-54.5-4 · Taxable transactions; exemption
  4. 6-9-54.5-5 · Rate
  5. 6-9-54.5-6 · Applicability of state gross retail tax provisions
  6. 6-9-54.5-7 · Distribution
  7. 6-9-54.5-8 · Food and beverage tax receipts fund
  8. 6-9-54.5-9 · Uses of revenue
  9. 6-9-54.5-10 · Covenant
  10. 6-9-54.5-11 · Expiration
  11. 6-9-55-1 · Applicability of chapter
  12. 6-9-55-2 · Definitions
  13. 6-9-55-3 · Authorization to impose tax
  14. 6-9-55-4 · Taxable transactions; exemption
  15. 6-9-55-5 · Rate
  16. 6-9-55-6 · Applicability of state gross retail tax provisions
  17. 6-9-55-7 · Distribution
  18. 6-9-55-8 · Food and beverage tax receipts fund
  19. 6-9-55-9 · Uses of revenue
  20. 6-9-55-10 · Covenant
  21. 6-9-55-11 · Expiration
  22. 6-9-56-1 · Applicability of chapter; prior provisions remain in effect
  23. 6-9-56-2 · Definitions
  24. 6-9-56-3 · Authorization to impose tax; rate; distribution;…
  25. 6-9-56-4 · Convention, visitor, and tourism promotion fund; tourism
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