Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a town, the town fiscal officer shall establish a food and beverage tax receipts fund.
(b) The town fiscal officer shall deposit in the 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.254-2015, SEC.1.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 45. Rockville Food and Beverage Tax
6-9-45-2. Applicable Definitions
6-9-45-3. Imposition of Tax by Ordinance; Separate Hearing
6-9-45-4. Taxable Transactions
6-9-45-6. Collection Procedures
6-9-45-7. Distribution of Tax Revenue