Food and beverage tax fund; deposits
Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the
county's or municipality's fiscal officer, or both, shall establish a food
and beverage tax fund.
(b) The fiscal officer shall deposit in the fund all amounts
received by the fiscal officer under this chapter.
(c) Any money earned from the investment of money in the fund
becomes a part of the fund.
As added by P.L.214-2005, SEC.44.
Last modified: May 28, 2006