Sec. 16. (a) If no bonds, leases, obligations, or other evidences of indebtedness of a unit that are payable from a food and beverage tax imposed under this chapter are outstanding, the unit's fiscal body may adopt an ordinance to repeal the unit's food and beverage tax.
(b) An ordinance described in subsection (a) must be adopted after January 1 but before September 1 of a year. The fiscal body shall send a certified copy of the ordinance adopted under this section to the department.
As added by P.L.214-2005, SEC.47.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 38. Food and Beverage Taxes in Wayne County
6-9-38-1. Application of Chapter
6-9-38-2. Application of Definitions
6-9-38-6. "Economic Development Project"
6-9-38-8. "Gross Retail Income"
6-9-38-13. Imposition of Tax; Ordinances; Transmission of Ordinance to State
6-9-38-17. Effective Date of Ordinance
6-9-38-18. Collection and Payment; Returns
6-9-38-19. Revenue Distribution; Notices
6-9-38-20. Food and Beverage Tax Revenue Fund
6-9-38-23. Property Tax Levy Reduction Prohibited
6-9-38-24. Tax Revenue Committee Established; Members; Terms; Abolishment