Application

Sec. 1. This chapter applies to one (1) but not both: (1) Huntington County; or (2) the city of Huntington. If Huntington County is the first to adopt an ordinance under section 3 of this chapter to impose a food and beverage tax, the city of Huntington is thereafter prohibited from imposing a food and beverage tax under this chapter. If the city of Huntington is the first to adopt an ordinance under section 3 of this chapter to impose a food and beverage tax, Huntington County is thereafter prohibited from imposing a food and beverage tax under this chapter. As added by P.L.157-2026, SEC.199.