Indiana § 6-9-41-15.5 - Failure to spend money from the fund as required; ordinance voided; prohibited from adopting a new ordinance; distribution of unexpended money
Full text of Indiana Indiana Code § 6-9-41-15.5 — Failure to spend money from the fund as required; ordinance voided; prohibited from adopting a new ordinance; distribution of unexpended money, with citation guidance and answers to common questions.
§ 6-9-41-15.5. Failure to spend money from the fund as required; ordinance voided; prohibited from adopting a new ordinance; distribution of unexpended money
Sec. 15.5. (a) This section applies only if the county and city do not spend money from the county or city food and beverage tax receipts fund as required by sections 14(c) and 15(c) of this chapter.
(b) The ordinance adopted under section 5 of this chapter to impose the food and beverage tax is void and food and beverage tax revenue may not be collected after June 30, 2025. The county may not adopt a new ordinance under section 5 of this chapter after June 30, 2025.
(c) The following apply to the distribution of the unexpended money in the county food and beverage tax receipts fund and city food and beverage tax receipts fund:
(1) The:
(A) county treasurer shall certify to the county auditor the balance in the county food and beverage tax receipts fund; and
(B) city fiscal officer shall certify to the county auditor the balance in the city food and beverage tax receipts fund.
(2) After the county auditor receives the certified fund balances under subdivision (1), the county auditor shall distribute, before October 1, 2025, the money in each fund according to the ratio that the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2025 for each taxing unit in the county bears to the sum of all maximum permissible ad valorem property tax levies under IC 6-1.1-18.5 for property tax first due and payable in 2025 in the county.
As added by P.L.236-2023, SEC.107.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-9-41-15.5
What does Indiana Code § 6-9-41-15.5 cover?
Section 6-9-41-15.5 ("Failure to spend money from the fund as required; ordinance voided; prohibited from adopting a new ordinance; distribution of unexpended money") 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 § 6-9-41-15.5?
A common citation format is "Indiana Code § 6-9-41-15.5" (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 § 6-9-41-15.5 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.