§ 6-9-52-3 — Authorization to impose tax

(a) The fiscal body of the town may adopt an
ordinance to impose an excise tax, known as the town food and
beverage tax, on transactions described in section 4 of this chapter. The
fiscal body of the town 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 town food and beverage tax is the only substantive issue on
the agenda for that public hearing.
(b) If the town fiscal body adopts an ordinance under subsection (a),
the town fiscal body shall immediately send a certified copy of the
ordinance to the department of state revenue.
(c) If the town fiscal body adopts an ordinance under subsection (a),
the town food and beverage tax applies to transactions that occur after
the later of the following:
(1) The day 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.15.