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Indiana Code — Title 6 (Taxation)

IC 6-9-59-3

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.137-2024, SEC.20.

Amendment history

As added by P.L.137-2024, SEC.20.

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Nearby sections (25 sections)
  1. 6-9-58-2 · Definitions
  2. 6-9-58-3 · Authorization to impose tax
  3. 6-9-58-4 · Food or beverage tax transactions to which tax applies
  4. 6-9-58-5 · Rate
  5. 6-9-58-6 · Applicability of state gross retail tax provisions
  6. 6-9-58-7 · Distribution
  7. 6-9-58-8 · Food and beverage tax receipts fund
  8. 6-9-58-9 · Uses of revenue
  9. 6-9-58-10 · Covenant
  10. 6-9-58-11 · Expiration of tax
  11. 6-9-59-1 · Applicability
  12. 6-9-59-2 · Definitions
  13. 6-9-59-3 · Authorization to impose tax
  14. 6-9-59-4 · Food or beverage tax transactions to which tax applies
  15. 6-9-59-5 · Rate
  16. 6-9-59-6 · Applicability of state gross retail tax provisions
  17. 6-9-59-7 · Distribution
  18. 6-9-59-8 · Food and beverage tax receipts fund
  19. 6-9-59-9 · Uses of revenue
  20. 6-9-59-10 · Covenant
  21. 6-9-59-11 · Expiration of tax
  22. 6-9-60-1 · Application
  23. 6-9-60-2 · Definitions
  24. 6-9-60-3 · Fiscal body ability to levy tax; categories of eligible
  25. 6-9-60-4 · Tax rate
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