Indiana Statutes
§ 6-9-61-3 — Fiscal body ability to levy tax
Indiana § 6-9-61-3
This text of Indiana § 6-9-61-3 (Fiscal body ability to levy tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-9-61-3 (2026).
Text
(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 city fiscal body has previously:
(1)adopted a resolution in support of the proposed city food and
beverage tax; and
(2)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
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Legislative History
As added by P.L.230-2025, SEC.110.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-9-61-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-61-3.