IC 6-3.6-7-4: Procedures for imposition of special purpose rate; findings and determination of need for the tax; ordinances under former tax recognized

Sec. 4. In order to impose a tax under this chapter, an adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in the section under which the tax is imposed. The adoption of an ordinance under the former tax law for a special purpose described in this chapter is considered an ordinance adopted under this chapter.