Food and beverage tax fund; deposits

Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the county's or municipality's fiscal officer, or both, shall establish a food and beverage tax fund. (b) The fiscal officer shall deposit in the fund all amounts received by the fiscal officer under this chapter. (c) Any money earned from the investment of money in the fund becomes a part of the fund. As added by P.L.214-2005, SEC.44.