In accordance with I.C. 6-9-54-3(c), the food and beverage tax shall apply to transactions that occur after the last day of the month that succeeds the month in which the ordinance is adopted. Pursuant to the Act, I.C. 6-9-54 shall expire July 1, 2045 but for city purposes, the 20- year period will begin January 1, 2024 and expire December 31, 2044.
(Ord. 2023-12, passed 8-8-2023)