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Indiana · Snapshot 2026

IC 6-9-29.5-5: "Food and beverage tax fund"; restrictions

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES
  3. 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

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