Indiana Code — Title 6 (Taxation)
IC 6-9-12-7
Procedures for imposition, payment, and collection; returns
Official textiga.in.govlast amended
Sec. 7. The county food and beverage tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
However, the return to be filed for the payment of the county food and beverage tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by Acts 1981, P.L.99, SEC.1.
Amendment history
As added by Acts 1981, P.L.99, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-9-11-4.5 · Public purpose; sports and recreation facilities
- 6-9-11-5 · Report by not-for-profit corporations receiving funds
- 6-9-11-6 · Tax on lodgings authorized; imposition, payment, and
- 6-9-11-7 · Convention and visitor promotion fund
- 6-9-11-8 · Transfer and use of funds; offenses
- 6-9-11-9 · Promotion of tourism and visitors; sports and recreation
- 6-9-12-1 · Definitions
- 6-9-12-2 · Imposition of tax by ordinance
- 6-9-12-3 · Taxable transactions
- 6-9-12-4 · Exemptions
- 6-9-12-5 · Rate of tax
- 6-9-12-6 · Liability; collection
- 6-9-12-7 · Procedures for imposition, payment, and collection; returns
- 6-9-12-8 · Payment to capital improvement board of county
- 6-9-12-9 · Repealed
- 6-9-13-1 · Imposition of tax by ordinance; exceptions; dates effective
- 6-9-13-2 · Rate of tax; allocation and distribution
- 6-9-13-3 · Liability; collection
- 6-9-13-4 · Remittance of tax revenues; reporting periods; returns
- 6-9-13-5 · Payment to capital improvement board of county
- 6-9-14-1 · Application of chapter
- 6-9-14-2 · Convention and visitors commission
- 6-9-14-3 · Powers
- 6-9-14-4 · Payment of expenses; budget; expenditures
- 6-9-14-5 · Report by recipient of funds