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Indiana · Snapshot 2026

IC 6-9-40-8: Food and beverage tax receipts fund

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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 40. Steuben County Food and Beverage Tax

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a county described in section 1 of this chapter, the fiscal officer of a political subdivision receiving a distribution under this chapter shall establish a food and beverage tax receipts fund.

(b) The fiscal officer of a political subdivision receiving a distribution under this chapter shall deposit in this fund all amounts received under this chapter.

(c) 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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