Adoption of ordinance
Sec. 3. (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 those transactions described in section 4 of this chapter.
(b) If a fiscal body adopts an ordinance under subsection (a), it
shall immediately send a certified copy of the ordinance to the
commissioner of the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
county 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.76-1986, SEC.1.
Last modified: May 28, 2006