Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the city, the city fiscal officer shall establish a food and beverage tax receipts fund.

     (b) The city fiscal officer shall deposit in the fund all amounts received under this chapter.

     (c) Money earned from the investment of money in the fund becomes a part of the fund.

As added by P.L.290-2019, SEC.14.