- (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.