Indiana Code — Title 6 (Taxation)
IC 6-9-57-3
Authorization to impose tax
Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the county 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 county food and beverage tax is the only substantive issue on the agenda for the public hearing.
(b) If the county fiscal body adopts an ordinance under subsection (a), the county fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.
(c) If the county fiscal body adopts an ordinance under subsection (a), the county 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.122.
Amendment history
As added by P.L.236-2023, SEC.122.
Source: view the official text
Nearby sections (25 sections)
- 6-9-56-1 · Applicability of chapter; prior provisions remain in effect
- 6-9-56-2 · Definitions
- 6-9-56-3 · Authorization to impose tax; rate; distribution;…
- 6-9-56-4 · Convention, visitor, and tourism promotion fund; tourism
- 6-9-56-5 · Commission; membership; terms of office; meetings
- 6-9-56-6 · Duties of commission
- 6-9-56-7 · Deposit of money in the convention, visitor, and tourism
- 6-9-56-8 · Deposit of money in the tourism capital fund; uses and
- 6-9-56-9 · Duties of the commission relating to handling of public funds
- 6-9-56-10 · Improper transfer or receipt of money; offense
- 6-9-57-1 · Applicability of chapter
- 6-9-57-2 · Definitions
- 6-9-57-3 · Authorization to impose tax
- 6-9-57-4 · Taxable transactions; exemption
- 6-9-57-5 · Rate
- 6-9-57-6 · Applicability of state gross retail tax provisions
- 6-9-57-7 · Distribution
- 6-9-57-8 · Food and beverage tax receipts fund
- 6-9-57-9 · Uses of revenue
- 6-9-57-10 · Covenant
- 6-9-57-11 · Expiration
- 6-9-58-1 · Applicability
- 6-9-58-2 · Definitions
- 6-9-58-3 · Authorization to impose tax
- 6-9-58-4 · Food or beverage tax transactions to which tax applies