Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the county's or municipality's fiscal officer, or both, shall establish a food and beverage tax fund.
(b) The fiscal officer shall deposit in the fund all amounts received by the fiscal officer under this chapter.
(c) Any money earned from the investment of money in the fund becomes a part of the fund.
As added by P.L.214-2005, SEC.44.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding
6-9-35-1. Application of Chapter
6-9-35-2. Application of Definitions
6-9-35-4. "Capital Improvement Board"
6-9-35-5. Imposition; Deadline; Rate; Conditions; Ordinance
6-9-35-6. Transmission of Ordinance to State
6-9-35-7. Application to Transactions
6-9-35-10. Transactions Exempt
6-9-35-11. Collection and Payment; Returns
6-9-35-12. Tax Revenue Distributions
6-9-35-13. Food and Beverage Tax Fund; Deposits
6-9-35-14. Food and Beverage Tax Fund; Uses