Indiana § 6-9-21-3 Adoption of ordinance

Indiana Statutes

§ 6-9-21-3 — Adoption of ordinance

Indiana § 6-9-21-3

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 21Delaware County Food and Beverage Tax

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Bluebook

Ind. Code § 6-9-21-3 (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.

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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.