Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a county described in section 1 of this chapter, the fiscal officer of a political subdivision receiving a distribution under this chapter shall establish a food and beverage tax receipts fund.
(b) The fiscal officer of a political subdivision receiving a distribution under this chapter shall deposit in this fund all amounts received under this chapter.
(c) Money earned from the investment of money in the fund becomes a part of the fund.
As added by P.L.96-2008, SEC.3.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 40. Steuben County Food and Beverage Tax
6-9-40-3. Food and Beverage Tax Authorized
6-9-40-4. Taxable Transactions
6-9-40-6. Liability; Collection
6-9-40-7. Distribution of Food and Beverage Tax Revenues
6-9-40-8. Food and Beverage Tax Receipts Fund
6-9-40-9. Permissible Uses of Money in a Food and Beverage Tax Receipts Fund; Bonding Authority