{"data":{"id":"us-in/ic-6-9-35-14","jurisdiction":"us-in","citation":"IC 6-9-35-14","heading":"Food and beverage tax fund; uses","body":"Sec. 14. Money in the food and beverage tax fund shall be used by the county or municipality:\n(1) to reduce the county's or municipality's property tax levy for a particular year at the discretion of the county or municipality, but this use does not reduce the maximum permissible levy under IC 6-1.1-18.5 for the county or municipality; or\n(2) for any legal or corporate purpose of the county or municipality, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4.\nRevenue derived from the imposition of a tax under this chapter may be treated by a county or municipality as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the county or municipality.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 35. Stadium and Convention Building Food and Beverage Tax Funding"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-35-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"05dc6929761b9e24f9eeb11a9fdb1cf2bf9e040aeac681de3a80ff0ada1ba553","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-35-13","next":"us-in/ic-6-9-35-15"},"notice":"GroundRules: Original legal text. Not legal advice."}