Adoption of ordinance
Sec. 3. (a) The fiscal body of the municipality may adopt an
ordinance to impose an excise tax, known as the municipal food and
beverage tax, on transactions described in section 4 of this chapter.
(b) If a fiscal body adopts an ordinance under subsection (a), the
fiscal body shall immediately send a certified copy of the ordinance
to the department of state revenue.
(c) If a fiscal body adopts an ordinance under subsection (a), the
municipal food and beverage tax applies to transactions that occur
after the last day of the month that succeeds the month in which the
ordinance was adopted.
As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005,
SEC.35.
Last modified: May 28, 2006