Sec. 7. If a fiscal body adopts an ordinance under section 5 of this chapter, the 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.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