Sec. 13. (a) Each month, the county auditor shall distribute the county food and beverage tax revenue received by the county treasurer between the city and the county according to the location where the county food and beverage tax was collected. If the county food and beverage tax was collected in the city, the city must receive the revenue. If the county food and beverage tax was collected in the part of the county that is outside the city, the county must receive the revenue.
(b) Distribution of county food and beverage tax revenue to the city must be on warrants issued by the county auditor.
As added by P.L.176-2009, SEC.21.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 41. Monroe County Food and Beverage Tax
6-9-41-0.3. Finding of Conditions Unique to City of Bloomington and Monroe County
6-9-41-1. Application of Chapter
6-9-41-5. Ordinance Imposing Tax
6-9-41-6. Taxable Transactions; Exemption
6-9-41-8. Collection of Tax; Returns
6-9-41-9. Payment of Tax to County Treasurer
6-9-41-10. State Distribution to County Treasurer
6-9-41-11. County Food and Beverage Tax Receipts Fund
6-9-41-12. Bloomington Food and Beverage Tax Receipts Fund
6-9-41-13. Allocation of Food and Beverage Taxes Between County and City
6-9-41-14. County Food and Beverage Tax Receipts Fund; Use of Fund
6-9-41-15. City Food and Beverage Tax Receipts Fund; Use of Fund