Imposition of tax; ordinances; transmission of ordinance to state
Sec. 13. (a) After January 1 but before August 1, the fiscal body
of a unit may adopt an ordinance to impose an excise tax known as
the unit's food and beverage tax on transactions described in section
14 of this chapter. The fiscal body of a unit other than a county may
not adopt an ordinance under this chapter until after July 31, 2006,
unless the fiscal body of the county adopts a resolution to relinquish
its exclusive authority to adopt an ordinance under this chapter
before August 1, 2006. If a county fiscal body adopts a resolution
under this subsection, the county fiscal body shall send a certified
copy of the resolution to the executive of each city and town located
in the county.
(b) Before a fiscal body may adopt an ordinance imposing a food
and beverage tax, the fiscal body must hold a public hearing on the
proposed ordinance, with notice of the time, date, and place of the
public hearing given in accordance with IC 5-3-1.
(c) If the fiscal body of a county adopts an ordinance to impose a
food and beverage tax under this chapter, the county executive must
also adopt a substantially similar ordinance to impose the tax.
(d) If an ordinance is adopted under subsection (c), the county
executive shall immediately send a certified copy of the ordinance to
the department.
(e) If a unit other than a county adopts an ordinance under this
section, the unit's executive shall immediately send a certified copy
of the ordinance to the department.
As added by P.L.214-2005, SEC.47.
Last modified: May 28, 2006