Indiana § 6-9-43-3 - Imposition of tax by ordinance

Full text of Indiana Indiana Code § 6-9-43-3 — Imposition of tax by ordinance, with citation guidance and answers to common questions.

§ 6-9-43-3. Imposition of tax by ordinance

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter.

(b) If the fiscal body of the town adopts an ordinance under subsection (a), it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(c) If the fiscal body of the town adopts an ordinance under subsection (a), the town food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance is adopted.

As added by P.L.157-2013, SEC.1.

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

Frequently Asked Questions About Indiana § 6-9-43-3

What does Indiana Code § 6-9-43-3 cover?

Section 6-9-43-3 ("Imposition of tax by ordinance") 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 § 6-9-43-3?

A common citation format is "Indiana Code § 6-9-43-3" (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 § 6-9-43-3 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.