Indiana § 6-9-25-10.5 County food and beverage tax council; establishment; voting; abolition

Indiana Statutes

§ 6-9-25-10.5 — County food and beverage tax council; establishment; voting; abolition

Indiana § 6-9-25-10.5

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 25Henry County Food and Beverage Tax

This text of Indiana § 6-9-25-10.5 (County food and beverage tax council; establishment; voting; abolition) 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 § 6-9-25-10.5 (2026).

Text

5.

(a)The county food and beverage tax council is established in the county. The membership of the county food and beverage tax council consists of the fiscal body of the county and the fiscal body of each municipality that lies either partly or entirely within the county.

(b)The county food and beverage tax council has a total of one hundred (100) votes. Every member of the county food and beverage tax council is allocated a percentage of the total one hundred (100) votes that may be cast. The percentage that a municipality in the county is allocated for a year equals the same percentage that the population of the municipality bears to the population of the county. The percentage that the county is allocated for a year equals the same percentage that the population of all areas of the c

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5. (a) The county food and beverage tax
council is established in the county. The membership of the county
food and beverage tax council consists of the fiscal body of the county
and the fiscal body of each municipality that lies either partly or
entirely within the county.
(b) The county food and beverage tax council has a total of one
hundred (100) votes. Every member of the county food and beverage
tax council is allocated a percentage of the total one hundred (100)
votes that may be cast. The percentage that a municipality in the county
is allocated for a year equals the same percentage that the population
of the municipality bears to the population of the county. The
percentage that the county is allocated for a year equals the same
percentage that the population of all areas of the county not located in
a municipality bears to the population of the county. In the case of a
municipality that lies partly within the county, the allocation shall be
based on the population of that portion of the municipality that lies
within the county.
(c) Before January 2 of each year, the county auditor shall certify to
each member of the food and beverage tax council the number of votes,
rounded to the nearest one-hundredth (0.01), the member has for that
year.
(d) The food and beverage tax imposed under this chapter remains
in effect until the county food and beverage tax council adopts an
ordinance to rescind the tax.
(e) An ordinance to rescind the food and beverage tax takes effect
December 31 of the year in which the ordinance is adopted.
(f) The county food and beverage tax council may not rescind the
food and beverage tax if there are bonds outstanding or leases or other
obligations payable under this chapter.
(g) The county food and beverage tax council is abolished on
January 1, 2016.