GIVAN, Chief Justice.
This appeal concerns a state statute originating as House Enrolled Act 1639 in the 1981 session of the Indiana legislature, enacted into law as Acts 1981, P.L. 99, and codified as I.C. 6-9-12-1 through 9 and I.C. 6-9-13-1 through 5 [Burns' Supp. 1981]. The statute allows the city-county council of any county that has within its boundaries a consolidated first class city to adopt a one percent [1%] food and beverage tax on certain sales of food...
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