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Indiana · Snapshot 2026

IC 6-9-35-13: Food and beverage tax fund; deposits

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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 35. Stadium and Convention Building Food and Beverage Tax Funding

Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the county's or municipality's fiscal officer, or both, shall establish a food and beverage tax fund.

(b) The fiscal officer shall deposit in the fund all amounts received by the fiscal officer under this chapter.

(c) Any money earned from the investment of money in the fund becomes a part of the fund.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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