Indiana § 6-9-78-6 - Termination; repeal; ordinance; no bonds outstanding

§ 6-9-78-6. Termination; repeal; ordinance; no bonds outstanding

Sec. 6. (a) If there are not obligations of the board described in section 3(b) of this chapter then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made under section 3(b) of this chapter, the fiscal body may adopt an ordinance that repeals the ordinance adopted under section 2 of this chapter.

(b) An ordinance adopted under subsection (a) takes effect on January 1 immediately following the date of its adoption. If the fiscal body adopts such an ordinance, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(c) A tax imposed under this chapter terminates January 1 of the year immediately following the year in which the last payment obligation of the board is made with respect to any bond, lease, or other obligation described in section 3(b) of this chapter.

As added by P.L.44-2026, SEC.20.

IC 6-9-78.1Chapter 78.1. Lagro Food and Beverage Tax

6-9-78.1-1Application 6-9-78.1-2Application of definitions 6-9-78.1-3Fiscal body ability to adopt ordinance to impose tax 6-9-78.1-4Applicable transactions 6-9-78.1-5Tax rate 6-9-78.1-6Imposition, payment, and collection of tax 6-9-78.1-7Amounts received paid monthly to town fiscal officer 6-9-78.1-8Food and beverage tax receipts fund 6-9-78.1-9Uses of money in the fund 6-9-78.1-10Covenant of general assembly with holders of obligations 6-9-78.1-11Termination and expiration

IC 6-9-78.1-1Application Sec. 1. This chapter applies to the town of Lagro.

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-2Application of definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-3Fiscal body ability to adopt ordinance to impose tax 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. The fiscal body of the town may adopt an ordinance under this subsection only after the town fiscal body has previously:

(1) adopted a resolution in support of the proposed town food and beverage tax; and

(2) held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the town food and beverage tax is the only substantive issue on the agenda for the public hearing.

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

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

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-4Applicable transactions Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served:

(1) for consumption at a location or on equipment provided by a retail merchant;

(2) in the town; and

(3) by a retail merchant for consideration.

(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:

(1) served by a retail merchant off the merchant's premises;

(2) food sold in a heated state or heated by a retail merchant;

(3) made of two (2) or more food ingredients, mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or

(4) food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or package used to transport the food).

(c) The town food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-5Tax rate Sec. 5. The town food and beverage tax rate:

(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2) may not exceed one percent (1%);

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-6Imposition, payment, and collection of tax Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-7Amounts received paid monthly to town fiscal officer Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the town fiscal officer upon warrants issued by the state comptroller.

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-8Food and beverage tax receipts fund Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the town, the town fiscal officer shall establish a food and beverage tax receipts fund.

(b) The town fiscal officer shall deposit in the fund all amounts received under this chapter.

(c) Money earned from the investment of money in the fund becomes a part of the fund.

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-9Uses of money in the fund Sec. 9. Money in the food and beverage tax receipts fund must be used by the town only for the following purposes:

(1) For economic development purposes, including the pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations for economic development purposes.

(2) For park and recreation purposes, including the purchase of land for park and recreation purposes.

(3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivision (2).

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-10Covenant of general assembly with holders of obligations Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.

As added by P.L.157-2026, SEC.196.

IC 6-9-78.1-11Termination and expiration Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on January 1, 2049.

(b) This chapter expires January 1, 2049.

As added by P.L.157-2026, SEC.196.

IC 6-9-78.2Chapter 78.2. Rush County Food and Beverage Tax

6-9-78.2-1Application 6-9-78.2-2Application of definitions 6-9-78.2-3Fiscal body ability to adopt ordinance to impose tax 6-9-78.2-4Applicable transactions 6-9-78.2-5Tax rate 6-9-78.2-6Imposition, payment, and collection of tax 6-9-78.2-7Amounts received paid monthly to county fiscal officer 6-9-78.2-8Food and beverage tax receipts fund 6-9-78.2-9Uses of money in the fund 6-9-78.2-10Covenant of general assembly with holders of obligations 6-9-78.2-11Termination and expiration

IC 6-9-78.2-1Application Sec. 1. This chapter applies to Rush County.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-2Application of definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-3Fiscal body ability to adopt ordinance to impose tax Sec. 3. (a) The fiscal body of the county may adopt an ordinance on or before December 31, 2026, to impose an excise tax, known as the county food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the county may adopt an ordinance under this subsection only after the county fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the county food and beverage tax is the only substantive issue on the agenda for the public hearing.

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

(c) If the county fiscal body adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after the later of the following:

(1) The day specified in the ordinance.

(2) The last day of the month that succeeds the month in which the ordinance is adopted.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-4Applicable transactions Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served:

(1) for consumption at a location or on equipment provided by a retail merchant;

(2) in the county in which the tax is imposed; and

(3) by a retail merchant for consideration.

(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:

(1) served by a retail merchant off the merchant's premises;

(2) sold in a heated state or heated by a retail merchant;

(3) made of two (2) or more food ingredients, mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or

(4) sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or package used to transport food).

(c) The county food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-5Tax rate Sec. 5. The county food and beverage tax rate:

(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2) may not exceed one percent (1%);

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-6Imposition, payment, and collection of tax Sec. 6. A tax imposed under this chapter is imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-7Amounts received paid monthly to county fiscal officer Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the state comptroller.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-8Food and beverage tax receipts fund Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the county, the county fiscal officer shall establish a food and beverage tax receipts fund.

(b) The county fiscal officer shall deposit in the fund all amounts received under this chapter.

(c) Money earned from the investment of money in the fund becomes a part of the fund.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-9Uses of money in the fund Sec. 9. Money in the food and beverage tax receipts fund must be used by the county only for the following purposes:

(1) Economic development and tourism related purposes or facilities, including the purchase of land for economic development or tourism related purposes.

(2) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivision (1).

Revenue derived from the imposition of a tax under this chapter may be treated by the county 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.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-10Covenant of general assembly with holders of obligations Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.2-11Termination and expiration Sec. 11. (a) If the county imposes the tax authorized by this chapter, the tax terminates on January 1, 2049.

(b) This chapter expires January 1, 2049.

As added by P.L.157-2026, SEC.197.

IC 6-9-78.3Chapter 78.3. Greendale Food and Beverage Tax

6-9-78.3-1Application 6-9-78.3-2Application of definitions 6-9-78.3-3Fiscal body ability to adopt ordinance to impose tax 6-9-78.3-4Applicable transactions 6-9-78.3-5Tax rate 6-9-78.3-6Imposition, payment, and collection of tax 6-9-78.3-7Amounts received paid monthly to city fiscal officer 6-9-78.3-8Food and beverage tax receipts fund 6-9-78.3-9Uses of money in the fund 6-9-78.3-10Covenant of general assembly with holders of obligations 6-9-78.3-11Termination and expiration

IC 6-9-78.3-1Application Sec. 1. This chapter applies to the city of Greendale.

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-2Application of definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-3Fiscal body ability to adopt ordinance to impose tax Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the city fiscal body has previously:

(1) adopted a resolution in support of the proposed city food and beverage tax; and

(2) held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the city food and beverage tax is the only substantive issue on the agenda for the public hearing.

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

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

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-4Applicable transactions Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served:

(1) for consumption at a location or on equipment provided by a retail merchant;

(2) in the city; and

(3) by a retail merchant for consideration.

(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:

(1) served by a retail merchant off the merchant's premises;

(2) sold in a heated state or heated by a retail merchant;

(3) made of two (2) or more food ingredients, mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or

(4) sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or package used to transport the food).

(c) The city food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-5Tax rate Sec. 5. The city food and beverage tax rate:

(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2) may not exceed one percent (1%);

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-6Imposition, payment, and collection of tax Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-7Amounts received paid monthly to city fiscal officer Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city fiscal officer upon warrants issued by the state comptroller.

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-8Food and beverage tax receipts fund Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the city, the city fiscal officer shall establish a food and beverage tax receipts fund.

(b) The city fiscal officer shall deposit in the fund all amounts received under this chapter.

(c) Money earned from the investment of money in the fund becomes a part of the fund.

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-9Uses of money in the fund Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes:

(1) Park and recreation purposes, including the purchase of land for park and recreation purposes.

(2) Economic development and tourism related purposes or facilities, including the purchase of land for economic development or tourism related purposes.

(3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivisions (1) and (2).

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-10Covenant of general assembly with holders of obligations Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.

As added by P.L.157-2026, SEC.198.

IC 6-9-78.3-11Termination and expiration Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on January 1, 2049.

(b) This chapter expires January 1, 2049.

As added by P.L.157-2026, SEC.198.

IC 6-9-78.4Chapter 78.4. Huntington Food and Beverage Tax

6-9-78.4-1Application 6-9-78.4-2Application of definitions; definitions 6-9-78.4-3Fiscal body ability to adopt ordinance to impose tax 6-9-78.4-4Applicable transactions 6-9-78.4-5Tax rate 6-9-78.4-6Imposition, payment, and collection of tax 6-9-78.4-7Amounts received paid monthly to fiscal officer 6-9-78.4-8Food and beverage tax receipts fund 6-9-78.4-9Uses of money in the fund 6-9-78.4-10Covenant of general assembly with holders of obligations 6-9-78.4-11Termination and expiration

IC 6-9-78.4-1Application Sec. 1. This chapter applies to one (1) but not both:

(1) Huntington County; or

(2) the city of Huntington.

If Huntington County is the first to adopt an ordinance under section 3 of this chapter to impose a food and beverage tax, the city of Huntington is thereafter prohibited from imposing a food and beverage tax under this chapter. If the city of Huntington is the first to adopt an ordinance under section 3 of this chapter to impose a food and beverage tax, Huntington County is thereafter prohibited from imposing a food and beverage tax under this chapter.

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-2Application of definitions; definitions Sec. 2. (a) The definitions in IC 6-9-12-1 apply throughout this chapter.

(b) For purposes of this chapter, "adopting body" means either Huntington County or the city of Huntington, whichever is first to adopt a food and beverage tax under this chapter.

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-3Fiscal body ability to adopt ordinance to impose tax Sec. 3. (a) The fiscal body of the adopting body may adopt an ordinance to impose an excise tax, known as a food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the adopting body may adopt an ordinance under this subsection only after the fiscal body of the adopting body has previously:

(1) adopted a resolution in support of the proposed food and beverage tax; and

(2) held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the food and beverage tax is the only substantive issue on the agenda for the public hearing.

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

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

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-4Applicable transactions Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served:

(1) for consumption at a location or on equipment provided by a retail merchant;

(2) in the boundary of the adopting body; and

(3) by a retail merchant for consideration.

(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:

(1) served by a retail merchant off the merchant's premises;

(2) food sold in a heated state or heated by a retail merchant;

(3) made of two (2) or more food ingredients, mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or

(4) food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or package used to transport the food).

(c) The food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-5Tax rate Sec. 5. The food and beverage tax rate:

(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2) may not exceed one percent (1%);

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-6Imposition, payment, and collection of tax Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-7Amounts received paid monthly to fiscal officer Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal body of the adopting body upon warrants issued by the state comptroller.

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-8Food and beverage tax receipts fund Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the adopting body, the fiscal body of the adopting body shall establish a food and beverage tax receipts fund.

(b) The fiscal body of the adopting body shall deposit in the fund all amounts received under this chapter.

(c) Money earned from the investment of money in the fund becomes a part of the fund.

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-9Uses of money in the fund Sec. 9. Money in the food and beverage tax receipts fund must be used by the adopting body only for the following purposes:

(1) For economic development purposes, including the pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations for economic development purposes.

(2) For park and recreation purposes, including the purchase of land for park and recreation purposes.

(3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivision (2).

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-10Covenant of general assembly with holders of obligations Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.

As added by P.L.157-2026, SEC.199.

IC 6-9-78.4-11Termination and expiration Sec. 11. (a) If the adopting body imposes the tax authorized by this chapter, the tax terminates on January 1, 2049.

(b) This chapter expires January 1, 2049.

As added by P.L.157-2026, SEC.199.

IC 6-9-79Chapter 79. Bedford Food and Beverage Tax

6-9-79-1Application 6-9-79-2Application of definitions 6-9-79-3Fiscal body ability to levy tax 6-9-79-4Applicable transactions 6-9-79-5Tax rate 6-9-79-6Imposition, payment, and collection of tax 6-9-79-7Amounts received paid monthly to treasurer of state; warrants issued by state comptroller 6-9-79-8Food and beverage tax receipts fund 6-9-79-9Uses of money in fund 6-9-79-10Covenant of general assembly with holders of obligations 6-9-79-11Termination and expiration