Indiana § 6-9-20-3 Imposition of tax by ordinance

Indiana Statutes

§ 6-9-20-3 — Imposition of tax by ordinance

Indiana § 6-9-20-3

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 20Vanderburgh County Food and Beverage Tax

This text of Indiana § 6-9-20-3 (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 § 6-9-20-3 (2026).

Text

(a)The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 4 of this chapter.

(b)If a fiscal body 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 fiscal body adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted.

(d)Except as provided in subsection (e), if the county fiscal body determines that the tax under this chapter should be continued in order to finance improvements to a county auditorium or auditorium renovation

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(a) The fiscal body of the county may adopt an
ordinance to impose an excise tax, known as the county food and
beverage tax, on those transactions described in section 4 of this
chapter.
(b) If a fiscal body 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 fiscal body adopts an ordinance under subsection (a), the
county food and beverage tax applies to transactions that occur after the
last day of the month that succeeds the month in which the ordinance
was adopted.
(d) Except as provided in subsection (e), if the county fiscal body
determines that the tax under this chapter should be continued in order
to finance improvements to a county auditorium or auditorium
renovation resulting in a new convention center and related parking
facilities, the tax continues until January 1 of the year following the
year in which the last of the bonds issued to finance improvements to
a county auditorium or auditorium renovation resulting in a new
convention center and related parking facilities, and the last of any
bonds issued to refund those bonds, have been completely paid or
defeased as to both principal and interest. An action to contest the
validity of the determination under this subsection must be instituted
not more than thirty (30) days after the determination.
(e) Notwithstanding subsection (d), if the county fiscal body
determines that the tax under this chapter should be continued to
finance the acquisition, construction, and equipping of an arena and
other facilities that serve or support the arena activities, the tax does
not terminate as specified in subsection (d) but continues until January
1 of the year following the year in which the last of the bonds issued to
finance the acquisition, construction, and equipping of the arena and
other facilities that serve or support the arena activities, and the last of
any bonds issued to refund those bonds, have been completely paid or
defeased as to both principal and interest. An action to contest the
validity of the determination under this subsection must be instituted
not more than thirty (30) days after the determination.