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(A) The Noblesville Food and Beverage Tax (City Food and Beverage Tax) is hereby imposed on food and beverage transactions at the rate of 1% of the gross retail income of the food and beverage transactions occurring anywhere in the city.
(B) The City Food and Beverage Tax shall apply to food and beverage transactions occurring after the last day of the month succeeding the month in which this section is adopted.
(Ord. 44-6-05, passed 6-28-05)