Indiana Code
Chapter 29.5. Food and Beverage Tax Administration
6-9-29.5-4. Requirement to Send Certified Copy of Ordinance to the Department; Timing of Beginning Tax Collection

Sec. 4. (a) If an ordinance is adopted under this article, the adopting body must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding any other provision in this article, if the department of state revenue collects the revenue from the food and beverage tax, the department of state revenue shall begin collecting the tax as provided in the ordinance for periods beginning on or after the later of:
(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the commissioner of the department of state revenue; or
(2) the effective date specified in the ordinance.
(b) If an ordinance does not specify an effective date, the ordinance shall be considered effective on the earliest date allowable under this section.
As added by P.L.137-2022, SEC.92.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 9. Innkeeper's Taxes; Other Local Taxes

Chapter 29.5. Food and Beverage Tax Administration

6-9-29.5-1. Application of Chapter

6-9-29.5-2. Requirement for Marketplace Facilitator to Collect and Remit Tax

6-9-29.5-3. Liability for Payment of the Tax; Offense; Provide Information

6-9-29.5-4. Requirement to Send Certified Copy of Ordinance to the Department; Timing of Beginning Tax Collection