Indiana § 6-9-40-3 Food and beverage tax authorized

Indiana Statutes

§ 6-9-40-3 — Food and beverage tax authorized

Indiana § 6-9-40-3

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 40Steuben County Food and Beverage Tax

This text of Indiana § 6-9-40-3 (Food and beverage tax authorized) 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 § 6-9-40-3 (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 transactions described in section 4 of this chapter.

(b)If the 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 the 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.

Free access — add to your briefcase to read the full text and ask questions with AI

(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 transactions described in section 4 of this chapter.
(b) If the 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 the 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.