Indiana Code — Title 6 (Taxation)
IC 6-9-21-5
Tax rate; gross retail income
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.76-1986, SEC.1.
Amendment history
As added by P.L.76-1986, SEC.1.
Source: view the official text
Nearby sections (25 sections)
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- 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- 6-9-20-10 · Repealed
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- 6-9-20-12 · Expiration of chapter
- 6-9-21-1 · Application of chapter
- 6-9-21-2 · Definitions
- 6-9-21-3 · Adoption of ordinance
- 6-9-21-4 · Taxable transactions; exceptions
- 6-9-21-5 · Tax rate; gross retail income
- 6-9-21-6 · Imposition, payment, and collection of tax; filing of return
- 6-9-21-7 · Civic center authority; appointment of members; party
- 6-9-21-8 · Payment of tax receipts to civic center authority
- 6-9-21-9 · Food and beverage tax receipts fund
- 6-9-21-10 · Expiration of chapter
- 6-9-24-1 · Application of chapter
- 6-9-24-2 · Definitions
- 6-9-24-3 · Ordinance imposing tax
- 6-9-24-4 · Taxable transactions; exemption
- 6-9-24-5 · Rate of tax
- 6-9-24-6 · Collection of tax; returns
- 6-9-24-7 · Payment of receipts to municipality