Indiana § 6-9-25-3 Ordinance imposing food and beverage tax; adoption; certified copy to
commissioner of department of state revenue; effective date; prohibited
imposition of tax

Indiana Statutes

§ 6-9-25-3 — Ordinance imposing food and beverage tax; adoption; certified copy to commissioner of department of state revenue; effective date; prohibited imposition of tax

Indiana § 6-9-25-3

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 25Henry County Food and Beverage Tax

This text of Indiana § 6-9-25-3 (Ordinance imposing food and beverage tax; adoption; certified copy to commissioner of department of state revenue; effective date; prohibited imposition of tax) 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 § 6-9-25-3 (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)Notwithstanding any other law, the imposition of the tax under this chapter is prohibited upon the satisfaction by the county of all of its obligations authorized under section 11.5 of this chapter.

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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) Notwithstanding any other law, the imposition of the tax under
this chapter is prohibited upon the satisfaction by the county of all of
its obligations authorized under section 11.5 of this chapter.