§ 6-9-27-3 — Adoption of ordinance

Indiana § 6-9-27-3

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 27: Miscellaneous Local Food and Beverage Taxes

Text

(a) The fiscal body of the municipality may
adopt an ordinance to impose an excise tax, known as the municipal
food and beverage tax, on transactions described in section 4 of this
chapter. The fiscal body of a municipality described in section 1(2) of
this chapter may adopt an ordinance under section 5(b) of this chapter
to increase the tax rate of the municipality's food and beverage tax.
(b) If a fiscal body adopts an ordinance under subsection (a), the
fiscal body shall immediately send a certified copy of the ordinance to
the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
municipal 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.

Legislative History

As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.35; P.L.230-2025, SEC.101.