Ind. Code § 6-9-30-3
"Former entity"
As added by P.L.162-2026, SEC.16.
As used in this chapter, "former entity" means a board, bureau, commission, authority, or any other similar entity authorized to administer funds received from the county:
- (1) innkeeper's tax imposed under IC 6-9-18 ; or
- (2) food and beverage tax imposed under IC 6-9-21 .
As added by P.L.162-2026, SEC.16.