§ 6-9-49-3 — Authorization to impose tax

(a) The fiscal body of the city may adopt an
ordinance 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 the 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 later of the following:
(1) The date specified in the ordinance.
(2) The last day of the month following sixty (60) days after the
date on which the ordinance is adopted.

Legislative History

As added by P.L.290-2019, SEC.12.