Indiana § 6-9-62-3 Fiscal body ability to adopt ordinance to impose tax

Indiana Statutes

§ 6-9-62-3 — Fiscal body ability to adopt ordinance to impose tax

Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 62 Shelbyville Food and Beverage 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 transacti

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(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 day specified in the ordinance.
(2) The last day of the month that succeeds the month in which
the ordinance is adopted.

Indiana § 6-9-62-3 (Fiscal body ability to adopt ordinance to impose tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.