§ 6-9-48-4 — Imposition of tax by ordinance; separate hearing

(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 5 of this chapter. The
county fiscal body may adopt an ordinance under this subsection only
after the county fiscal body has previously held at least one (1) separate
public hearing in which a discussion of the proposed ordinance to
impose the county food and beverage tax is the only substantive issue
on the agenda for that public hearing.
(b) If the county fiscal body adopts an ordinance under subsection
(a), the county fiscal body shall immediately send a certified copy of
the ordinance to the department of state revenue.
(c) If the county 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 follows the month in which the
ordinance is adopted.

Legislative History

As added by P.L.212-2018(ss), SEC.30.