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(A) An excise tax of 1% shall be imposed upon the gross sales price of all food and beverages as provided in I.C. 6-9-43-4.
(B) The excise tax imposed by this section shall become effective on the first day permitted under the above cited statute.
(C) The proceeds of this section shall be deposited into a Food and Beverage Tax Receipts Fund and shall be used only for the purposes set out in I.C. 6-9-43-9.
(Ord. 2013-4, passed 7-9-2013)