§ 6-9-57-3 — Authorization to impose tax

(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 4 of this chapter. The
fiscal body of the county 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 county food and beverage tax is the only substantive issue
on the agenda for the 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 later of the following:
(1) The day specified in the ordinance.
(2) The last day of the month that succeeds the month in which
the ordinance is adopted.

Legislative History

As added by P.L.236-2023, SEC.122.