6-9-35-14. Food and Beverage Tax Fund; Uses
Sec. 14. Money in the food and beverage tax fund shall be used by the county or municipality: (1) to reduce the county’s or municipality’s property tax levy for a particular year at the discretion of the county or municipality, but this use does not reduce the maximum permissible levy under IC 6-1.1-18.5 for the […]
6-9-35-15. Tax Repeal; Ordinance
Sec. 15. (a) If there are no obligations of the capital improvement board described in section 12(a) of this chapter then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made under section 14 of this chapter, the fiscal body may adopt an ordinance, after December […]
6-9-35-16. Payment of Obligations; Covenant With Holders
Sec. 16. With respect to obligations of the capital improvement board described in section 12(a) of this chapter and bonds, leases, or other obligations for which a pledge has been made under section 14 of this chapter, the general assembly covenants with the holders of these obligations that: (1) this chapter will not be repealed […]
6-9-35-1. Application of Chapter
Sec. 1. This chapter applies to Boone, Johnson, Hamilton, Hancock, Hendricks, Morgan, and Shelby counties (referred to as counties in this chapter) and to the cities or towns of Carmel, Fishers, Greenfield, Lebanon, Noblesville, Westfield, and Zionsville that are located in those counties (referred to as municipalities in this chapter). As added by P.L.214-2005, SEC.44.
6-9-35-2. Application of Definitions
Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter. As added by P.L.214-2005, SEC.44.
6-9-35-3. “Authority”
Sec. 3. As used in this chapter, “authority” refers to the Indiana stadium and convention building authority created by IC 5-1-17. As added by P.L.214-2005, SEC.44.
6-9-35-4. “Capital Improvement Board”
Sec. 4. As used in this chapter, “capital improvement board” means the capital improvement board of managers created by IC 36-10-9-3. As added by P.L.214-2005, SEC.44.
6-9-35-5. Imposition; Deadline; Rate; Conditions; Ordinance
Sec. 5. (a) Except as provided in subsection (d), the fiscal body of a county may adopt an ordinance not later than June 30, 2005, to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 8 and 9 of this chapter that occur anywhere within the county. […]
6-9-35-6. Transmission of Ordinance to State
Sec. 6. If a fiscal body adopts an ordinance under section 5 of this chapter, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. As added by P.L.214-2005, SEC.44.
6-9-35-7. Application to Transactions
Sec. 7. If a fiscal body adopts an ordinance under section 5 of this chapter, the food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted. As added by P.L.214-2005, SEC.44.