Indiana Code - Taxation - Title 6, Section 6-9-25-10.5

County food and beverage tax council; establishment; voting;
abolition

Sec. 10.5. (a) The county food and beverage tax council is
established in the county. The membership of the county food and
beverage tax council consists of the fiscal body of the county and the
fiscal body of each municipality that lies either partly or entirely
within the county.
(b) The county food and beverage tax council has a total of one
hundred (100) votes. Every member of the county food and beverage
tax council is allocated a percentage of the total one hundred (100)
votes that may be cast. The percentage that a municipality in the
county is allocated for a year equals the same percentage that the
population of the municipality bears to the population of the county.
The percentage that the county is allocated for a year equals the same
percentage that the population of all areas of the county not located
in a municipality bears to the population of the county. In the case of
a municipality that lies partly within the county, the allocation shall
be based on the population of that portion of the municipality that
lies within the county.
(c) Before January 2 of each year, the county auditor shall certify
to each member of the food and beverage tax council the number of
votes, rounded to the nearest one-hundredth (0.01), the member has
for that year.
(d) The food and beverage tax imposed under this chapter remains
in effect until the county food and beverage tax council adopts an
ordinance to rescind the tax.
(e) An ordinance to rescind the food and beverage tax takes effect
December 31 of the year in which the ordinance is adopted.
(f) The county food and beverage tax council may not rescind the
food and beverage tax if there are bonds outstanding or leases or
other obligations payable under this chapter.
(g) The county food and beverage tax council is abolished on
January 1, 2016.

As added by P.L.50-1994, SEC.4. Amended by P.L.158-2005, SEC.3.

Last modified: May 28, 2006