IC 6-9-78.4-1: Application

Sec. 1. This chapter applies to one (1) but not both:

(1) Huntington County; or

(2) the city of Huntington.

If Huntington County is the first to adopt an ordinance under section 3 of this chapter to impose a food and beverage tax, the city of Huntington is thereafter prohibited from imposing a food and beverage tax under this chapter. If the city of Huntington is the first to adopt an ordinance under section 3 of this chapter to impose a food and beverage tax, Huntington County is thereafter prohibited from imposing a food and beverage tax under this chapter.