IC 6-9-27-5.5: Certified copy of increase ordinance; application of increase ordinance

Sec. 5.5. (a) This section applies to a municipality described in section 1(2) of this chapter.

(b) If a fiscal body adopts an ordinance under section 5(b) of this chapter, the fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c) A municipal food and beverage tax rate increase imposed by an ordinance adopted under section 5(b) of this chapter applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted.