Indiana Statutes
§ 6-9-12-2 — Imposition of tax by ordinance
Indiana § 6-9-12-2
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 12Marion County Food and Beverage Tax
This text of Indiana § 6-9-12-2 (Imposition of tax by ordinance) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-9-12-2 (2026).
Text
(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.
(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.
(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.
As added by Acts 1981, P.L.99, SEC.1. Amended by
P.L.16-1984, SEC.5.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Tannins of Indianapolis, LLC v. Indiana Department of State Revenue
6 N.E.3d 511 (Indiana Tax Court, 2014)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-9-12-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-12-2.