Indiana Code — Title 6 (Taxation)
IC 6-9-25-5
Tax rate
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.380-1987(ss), SEC.7.
Amendment history
As added by P.L.380-1987(ss), SEC.7.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-9-24-8 · Food and beverage tax receipts fund
- 6-9-24-9 · Repealed
- 6-9-24-10 · Expiration of chapter
- 6-9-25-1 · Application of chapter
- 6-9-25-1.5 · "Committee"
- 6-9-25-2 · Definitions
- 6-9-25-3 · Ordinance imposing food and beverage tax; adoption; certified
- 6-9-25-4 · Taxable transactions
- 6-9-25-5 · Tax rate
- 6-9-25-6 · Imposition, payment, and collection of tax; return
- 6-9-25-7 · Monthly payment of tax receipts to county treasurer
- 6-9-25-8 · Food and beverage tax receipts fund; establishment;
- 6-9-25-9 · Use of food and beverage tax money received before July 1,
- 6-9-25-9.5 · Use of food and beverage tax money; capital expenditures
- 6-9-25-10 · Repealed
- 6-9-25-10.5 · County food and beverage tax council; establishment;…
- 6-9-25-10.7 · Ordinance to rescind food and beverage tax; procedures;
- 6-9-25-11 · Bonds; issuance; payment; lease of facilities
- 6-9-25-11.5 · Bonds, leases, or other obligations; validity
- 6-9-25-12 · Bonds, leases, or other obligations; adverse legislation
- 6-9-25-13 · Tourism and economic development projects; financing;