Indiana § 6-9-35-14 - Food and beverage tax fund; uses

Full text of Indiana Indiana Code § 6-9-35-14 — Food and beverage tax fund; uses, with citation guidance and answers to common questions.

§ 6-9-35-14. Food and beverage tax fund; uses

Sec. 14. Money in the food and beverage tax fund shall be used by the county or municipality:

(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

(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.

Revenue 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.

As added by P.L.214-2005, SEC.44.

Source: official Indiana text · Last verified 2026-08-27

Frequently Asked Questions About Indiana § 6-9-35-14

What does Indiana Code § 6-9-35-14 cover?

Section 6-9-35-14 ("Food and beverage tax fund; uses") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Indiana § 6-9-35-14?

A common citation format is "Indiana Code § 6-9-35-14" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Indiana law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.

How does Indiana § 6-9-35-14 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.