Indiana § 6-9-72-3 Fiscal body ability to adopt ordinance to impose tax

Indiana Statutes

§ 6-9-72-3 — Fiscal body ability to adopt ordinance to impose tax

Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 72 Mount Auburn Food and Beverage 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 town fiscal body has previously:

(1)adopted a resolution in support of the proposed town 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 town food and beverage tax is the only substantive issue on the agenda for the 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

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(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 town fiscal body has previously:
(1) adopted a resolution in support of the proposed town 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 town food and
beverage tax is the only substantive issue on the agenda for the
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 last day of the month following the month in which the ordinance
is adopted.

Indiana § 6-9-72-3 (Fiscal body ability to adopt ordinance to impose tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.