Indiana Code Title 6. Taxation § 6-9-25-10.7

Sec. 10.7. (a) Any member of the county food and beverage tax council may present an ordinance to rescind the food and beverage tax.  To do so, the member must adopt a resolution to propose the ordinance to the county food and beverage tax council and distribute a copy of the proposed ordinance to the auditor of the county.  The county auditor shall treat an ordinance presented to the county auditor as a casting of all that member's votes in favor of the proposed ordinance.  The county auditor shall deliver copies of a proposed ordinance to all other members of the county food and beverage tax council within ten (10) days after receipt by the county auditor.  A member shall vote on the proposed ordinance within thirty (30) days after receiving the proposed ordinance from the county auditor.  If a member does not vote within thirty (30) days, the county auditor shall treat the member as having voted no on the proposed ordinance.

(b) A member of the county food and beverage tax council may exercise the member's votes by passing a resolution and transmitting the resolution to the county auditor.  A resolution passed by a member of the county food and beverage tax council exercises all votes of the member on the proposed ordinance.  Those votes may not be changed during the year.

(c) Before a member of the county food and beverage tax council may propose an ordinance or vote on a proposed ordinance to rescind the food and beverage tax, the member must hold a public hearing on the proposed ordinance and provide the public with notice of the time and place where the hearing will be held in accordance with IC 5-3-1.

(d) The county auditor shall record all votes taken on a proposed ordinance presented for a vote under this section and immediately send a certified copy of the results to the department of state revenue by certified mail.