Indiana Code — Title 6 (Taxation)
IC 6-9-26-3
Rate of tax; ordinance
Official textiga.in.govlast amended
Sec. 3.
# (a)
The fiscal body of the county may adopt an ordinance no later than December
31, 1988, to impose an excise tax, known as the county food and beverage tax, on those transactions described in sections 6 and 7 of this chapter.
# (b)
The rate of the tax equals one percent (1%) of the gross retail income on the transaction. For the 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.74-1988, SEC.2.
Amendment history
As added by P.L.74-1988, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-9-25-10 · Repealed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;
- 6-9-25-14 · Basketball hall of fame; operation and maintenance fund; use
- 6-9-25-15 · County food and beverage tax advisory committee
- 6-9-25-16 · Expiration of chapter
- 6-9-26-1 · Application of chapter
- 6-9-26-2 · Definitions
- 6-9-26-3 · Rate of tax; ordinance
- 6-9-26-4 · Copy of ordinance
- 6-9-26-5 · Effective date and application of ordinance
- 6-9-26-6 · Application of tax
- 6-9-26-7 · Food served off-premises, in heated state, or with eating
- 6-9-26-8 · Exemptions
- 6-9-26-9 · Collection; returns
- 6-9-26-10 · Receipt of taxes
- 6-9-26-11 · Economic development project fund; establishment; deposits
- 6-9-26-12 · Use of funds
- 6-9-26-12.5 · Transfer of funds; use
- 6-9-26-13 · Disbursements; resolution and findings; restrictions on use
- 6-9-26-14 · Repeal of ordinance