§ 6-9-36-3 — Imposition of tax; rescission of tax; ordinances; transmission of ordinance to state

Indiana § 6-9-36-3

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 36: Lake County and Porter County Food and Beverage Tax

Text

(a) The fiscal body of a county described in
section 1 of this chapter may adopt an ordinance to impose an excise
tax, known as the food and beverage tax, on those transactions
described in sections 4 and 5 of this chapter that occur anywhere within
the county.
(b) The following apply if the fiscal body of the county imposes a
tax under this chapter:
(1) The rate of the tax equals one percent (1%) of the gross retail
income on the transaction. For purposes of this chapter, the gross
retail income received by the retail merchant from such a
transaction does not include the amount of tax imposed on the
transaction under IC 6-2.5 or this chapter.
(2) The fiscal body shall immediately send a certified copy of the
ordinance to the commissioner of the department of state revenue.
(3) The tax applies to transactions that occur after the last day of
the month that follows the month in which the ordinance was
adopted.
(4) The fiscal body may adopt an ordinance to rescind the tax.
The rescission of the tax takes effect after the last day of the
month that follows the month in which the ordinance to rescind
the tax is adopted. However, the fiscal body may not rescind the
tax if there are bonds outstanding or leases or other obligations for
which the tax has been pledged under IC 36-7.5.

Legislative History

As added by P.L.214-2005, SEC.45.