Ind. Code § 6-3.6-5-3
Adoption of ordinance; imposition of tax; findings and determination of need for the tax revenue
As added by P.L.243-2015, SEC.10.
To impose a tax under this chapter, the adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in section 6 of this chapter.
As added by P.L.243-2015, SEC.10.