Indiana Code 6-9-12-2. Imposition of tax by ordinance
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Sec. 2. (a) After January 1 but before June 1 of any year, the city-county council of a county that contains a consolidated city may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 3 of this chapter.
(c) If a city-county council adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after June 30 of the year in which the ordinance is adopted.
(b) If a city-county council adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.
Terms Used In Indiana Code 6-9-12-2
- Beverage: includes , but is not limited to, any alcoholic beverage. See Indiana Code 6-9-12-1
- Food: includes , but is not limited to, any food product. See Indiana Code 6-9-12-1
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.16-1984, SEC.5.