Indiana Code 6-9-38-16. Repeal; conditions
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Sec. 16. (a) If no bonds, leases, obligations, or other evidences of indebtedness of a unit that are payable from a food and beverage tax imposed under this chapter are outstanding, the unit’s fiscal body may adopt an ordinance to repeal the unit’s food and beverage tax.
(b) An ordinance described in subsection (a) must be adopted after January 1 but before September 1 of a year. The fiscal body shall send a certified copy of the ordinance adopted under this section to the department.
As added by P.L.214-2005, SEC.47.
Terms Used In Indiana Code 6-9-38-16
- beverage: includes an alcoholic beverage. See Indiana Code 6-9-38-3
- bonds: has the meaning set forth in IC 5-1-11-1. See Indiana Code 6-9-38-4
- department: means the department of state revenue. See Indiana Code 6-9-38-5
- food: includes any food product. See Indiana Code 6-9-38-7
- obligations: has the meaning set forth in IC 5-1-3-1(2). See Indiana Code 6-9-38-9
- unit: means :
Indiana Code 6-9-38-12
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5