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

     (b) The county treasurer shall deposit in this fund all amounts received under this chapter.

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

As added by P.L.380-1987(ss), SEC.7.