Indiana Code — Title 6 (Taxation)
IC 6-9-20-5
Rate of tax
Official textiga.in.govlast amended
Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.83-1985, SEC.1.
Amendment history
As added by P.L.83-1985, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-9-19-2 · Definitions
- 6-9-19-3 · Tax; authorization; exemptions; rate; payment and collection
- 6-9-19-4 · Convention and visitor promotion fund
- 6-9-19-5 · Commission for promotion of convention and visitor industry;
- 6-9-19-6 · Commission; powers; payment of expenses
- 6-9-19-7 · Commission; handling and expenditure of money
- 6-9-19-8 · Offenses
- 6-9-20-0.3 · Legalization of actions taken by county fiscal body…
- 6-9-20-1 · Application of chapter
- 6-9-20-2 · Definitions
- 6-9-20-3 · Imposition of tax by ordinance
- 6-9-20-4 · Taxable transactions; exemptions
- 6-9-20-5 · Rate of tax
- 6-9-20-6 · Procedures for imposition, payment, and collection; returns
- 6-9-20-7 · Repealed
- 6-9-20-7.5 · Payment to county treasurer and Evansville controller
- 6-9-20-8 · Repealed
- 6-9-20-8.5 · Auditorium fund; deposits; use of fund
- 6-9-20-8.7 · Bonds, leases, or other obligations; validity
- 6-9-20-8.8 · Arena fund; deposits; use of excess revenue for arena fund
- 6-9-20-8.9 · Arena fund; deposits; use of fund for arena financing
- 6-9-20-9 · Bonds, leases, or other obligations; covenants of general
- 6-9-20-9.5 · Arena fund; deposits; use of fund for arena financing
- 6-9-20-10 · Repealed
- 6-9-20-11 · County auditorium or auditorium renovation; financing and