IC 6-9-29.5-5: "Food and beverage tax fund"; restrictions
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES
- Chapter 29.5. Food and Beverage Tax Administration
Sec. 5. (a) As used in this section, "food and beverage tax fund" refers to any fund established pursuant to a food and beverage tax chapter of this article regardless of its title.
(b) Each political subdivision that imposes a food and beverage tax may not:
(1) deposit or transfer money in its food and beverage tax fund into any other fund; or
(2) deposit or transfer money in any other fund into its food and beverage tax fund.
Collected 2026-09-09T01:51:39Z. Source file · JSON