- (a) If a tax is imposed under section 4 of this chapter by the county fiscal body, the treasurer of the capital improvement board shall establish a food and beverage tax receipts fund.
- (b) The treasurer of the capital improvement board shall deposit in the fund all amounts received under this chapter.
- (c) Money earned from the investment of money in the fund becomes a part of the fund.
As added by P.L.212-2018(ss), SEC.30.