§ 6-9-41-5 — Ordinance imposing tax

(a) Subject to section 15.5 of this chapter, 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 6 of this chapter. The effective date of an
ordinance adopted under this subsection must be after December 31,
2009.
(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 commissioner of 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
is adopted. However, if an ordinance is adopted before December 1,
2009, and the ordinance takes effect January 1, 2010, the tax applies to
transactions after December 31, 2009.

Legislative History

As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.104.