Indiana § 6-9-44-3 Imposition of tax by ordinance; separate hearing

Indiana Statutes

§ 6-9-44-3 — Imposition of tax by ordinance; separate hearing

Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 44 City of Fishers Food and Beverage Tax

(a)The fiscal body of the city may adopt an ordinance on or before December 31, 2023, to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the city food and beverage tax is the only substantive issue on the agenda for that public hearing.

(b)If the city fiscal body adopts an ordinance under subsection (a), the city fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c)If the city fiscal body adopts an ordinance under subsection (a), the city food and

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(a) The fiscal body of the city may adopt an
ordinance on or before December 31, 2023, to impose an excise tax,
known as the city food and beverage tax, on transactions described in
section 4 of this chapter. The fiscal body of the city may adopt an
ordinance under this subsection only after the fiscal body has
previously held at least one (1) separate public hearing in which a
discussion of the proposed ordinance to impose the city food and
beverage tax is the only substantive issue on the agenda for that public
hearing.
(b) If the city fiscal body adopts an ordinance under subsection (a),
the city fiscal body shall immediately send a certified copy of the
ordinance to the department of state revenue.
(c) If the city fiscal body adopts an ordinance under subsection (a),
the city 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.

Indiana § 6-9-44-3 (Imposition of tax by ordinance; separate hearing) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.