Adoption of ordinance; certified copy to commissioner of
department of state revenue; application; termination
Sec. 3. (a) After January 1 but before June 1 of a year, the fiscal
body of a 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
June 30 of the year in which the ordinance is adopted.
(d) The tax terminates June 30, 2000 unless there is a legal
challenge that requests, or has the effect of requesting, the
invalidation, revocation or repeal of a tax imposed under IC 6-9-33
or the time for bringing such a challenge under IC 6-9-33-3(c) has
not expired. If there is such a legal challenge to a tax imposed under
IC 6-9-33 or if the time for bringing such a legal challenge under
IC 6-9-33-3(c) has not expired, the tax imposed under this chapter
shall remain in effect and shall not terminate until the earlier of
either:
(1) two (2) years after the retirement of debt that was incurred
under section 8 of this chapter;
(2) the expiration of the time for bringing a legal challenge,
under IC 6-9-33-3(c), to a tax imposed under IC 6-9-33 without
the filing of such a challenge; or
(3) the final conclusion of any legal challenges to a tax imposed
under IC 6-9-33 should such challenges fail to cause the
invalidation, revocation or repeal of a tax imposed under
IC 6-9-33.
As added by P.L.77-1986, SEC.1. Amended by P.L.8-2000, SEC.1.
Last modified: May 28, 2006