Effective date of ordinance to be specified; certified copy of
ordinance
Sec. 1.5. (a) Unless otherwise provided in this article, a county
fiscal body that adopts an ordinance to impose, rescind, or increase
or decrease the rate of a county innkeeper's tax must specify the
effective date of the ordinance to provide that the ordinance takes
effect:
(1) at least thirty (30) days after the adoption of the ordinance;
and
(2) on the first day of a month.
(b) If a county fiscal body adopts an ordinance described in
subsection (a), it must immediately send a certified copy of the
ordinance to the commissioner of the department of state revenue.
As added by P.L.119-1998, SEC.20.
Last modified: May 28, 2006