Notwithstanding any other provision in this article, if the department of state revenue collects the revenue from the food and beverage tax, the department of state revenue shall begin collecting the tax as provided in the ordinance for periods beginning on or after the later of:(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the commissioner of the department of state revenue; or(2) the effective date specified in the ordinance.(b) If an ordinance does not specify an effective date, the ordinance shall be considered effective on the earliest date allowable under this section.As added by P.L.137-2022, SEC.92.
Indiana Legal Code