Sec. 9. (a) If a tax is imposed under section 4 of this chapter by the county fiscal body, the treasurer of the capital improvement board shall establish a food and beverage tax receipts fund.
(b) The treasurer of the capital improvement board 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.212-2018(ss), SEC.30.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 48. Vigo County Food and Beverage Tax
6-9-48-1. Application of Chapter
6-9-48-3. "Capital Improvement Board"
6-9-48-4. Imposition of Tax by Ordinance; Separate Hearing
6-9-48-5. Taxable Transactions
6-9-48-7. Collection Procedures
6-9-48-8. Distribution of Tax Revenue