Ordinance imposing tax
Sec. 3. (a) The fiscal body of the municipality may adopt an
ordinance to impose an excise tax, known as the municipal 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
municipal 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.111-1987, SEC.1.
Last modified: May 28, 2006