{"data":{"id":"us-in/ic-6-9-40-8","jurisdiction":"us-in","citation":"IC 6-9-40-8","heading":"Food and beverage tax receipts fund","body":"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.\n(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.\n(c) Money earned from the investment of money in the fund becomes a part of the fund.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 40. Steuben County Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-40-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"caa8b5a05626590bbc7fe71285f7db8fc44aa5208de170491624225d57c1a394","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-40-7","next":"us-in/ic-6-9-40-9"},"notice":"GroundRules: Original legal text. Not legal advice."}