Indiana Statutes

§ 6-9-35-14 — Food and beverage tax fund; uses

Indiana § 6-9-35-14
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 35Stadium and Convention Building Food and Beverage

This text of Indiana § 6-9-35-14 (Food and beverage tax fund; uses) 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 § 6-9-35-14 (2026).

Text

Money in the food and beverage tax fund shall be used by the county or municipality:

(1)to reduce the county's or municipality's property tax levy for a particular year at the discretion of the county or municipality, but this use does not reduce the maximum permissible levy under IC 6-1.1-18.5 for the county or municipality; or
(2)for any legal or corporate purpose of the county or municipality, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4. Revenue derived from the imposition of a tax under this chapter may be treated by a county or municipality as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the county or municipality.

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Legislative History

As added by P.L.214-2005, SEC.44.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-9-35-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-35-14.