Ordinance imposing tax
Sec. 3. (a) After January 1 but before June 1, the fiscal body of a
county may adopt an ordinance to impose an excise tax, known as the
county supplemental 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 supplemental food and beverage tax applies to transactions
that occur after June 30 of the year in which the ordinance is
adopted. Any legal challenges to the imposition of the tax, including
any effort to force the revocation or repeal of the tax, must be filed
within ninety (90) days after the adoption of the tax by the fiscal
body of a county. Pending the time for a legal challenge to the tax,
and during the course of any legal challenge to the tax, the tax shall
not apply to any covered transaction.
(d) The tax terminates two (2) years after the retirement of debt
that was incurred under this chapter.
As added by P.L.8-2000, SEC.3.
Last modified: May 28, 2006