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Indiana Code — Title 6 (Taxation)

IC 6-9-64-3

Fiscal body ability to adopt ordinance 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 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 last day of the month following the month in which the ordinance is adopted.
As added by P.L.230-2025, SEC.113.

Amendment history

As added by P.L.230-2025, SEC.113.

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Nearby sections (25 sections)
  1. 6-9-63-2 · Application of definitions
  2. 6-9-63-3 · Fiscal body ability to adopt ordinance to impose tax
  3. 6-9-63-4 · Applicable transactions
  4. 6-9-63-5 · Tax rate
  5. 6-9-63-6 · Imposition, payment, and collection of tax
  6. 6-9-63-7 · Amounts received paid monthly to treasurer of state; warrants
  7. 6-9-63-8 · Food and beverage tax receipts fund
  8. 6-9-63-9 · Uses of money in fund
  9. 6-9-63-10 · Covenant of general assembly with holders of obligations
  10. 6-9-63-11 · Termination and expiration
  11. 6-9-64-1 · Application
  12. 6-9-64-2 · Application of definitions
  13. 6-9-64-3 · Fiscal body ability to adopt ordinance to impose tax
  14. 6-9-64-4 · Applicable transactions
  15. 6-9-64-5 · Tax rate
  16. 6-9-64-6 · Imposition, payment, and collection of tax
  17. 6-9-64-7 · Amounts received paid monthly to treasurer of state; warrants
  18. 6-9-64-8 · Food and beverage tax receipts fund
  19. 6-9-64-9 · Uses of money in fund
  20. 6-9-64-10 · Covenant of general assembly with holders of obligations
  21. 6-9-64-11 · Termination and expiration
  22. 6-9-65-1 · Application
  23. 6-9-65-2 · Application of definitions
  24. 6-9-65-3 · Fiscal body ability to adopt ordinance to impose tax
  25. 6-9-65-4 · Applicable transactions
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