IC 6-9-36-3 — Imposition of tax; ordinances; transmission of ordinance to state
Chapter 36. Lake County and Porter County Food and Beverage Tax
Bills amending this section
Section text
Sec. 3. (a) The fiscal body of a county described in section 1 of this chapter may adopt an ordinance not later than June 30, 2027, to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 4 and 5 of this chapter that occur anywhere within the county. (b) The following apply if the fiscal body of the county imposes a tax under this chapter: (1) The rate of the tax equals one percent (1%) of the gross retail income on the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5, IC 6-9-27, or this chapter. (2) The fiscal body shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. (3) The tax applies to transactions that occur after the last day of the month that follows the month in which the ordinance was adopted.
As added by P.L.214-2005, SEC.45. Amended by P.L.44-2026, SEC.15.
Source: official publisher (2026 edition)