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Indiana Code — Title 6 (Taxation)

IC 6-9-27-5

Amount; increase ordinance

Official textiga.in.govlast amended

Sec. 5.

# (a)

Except as provided in subsection (b), the municipal 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.

# (b)

This subsection applies to a municipality described in section 1(2) of this chapter. The fiscal body of the municipality may adopt an ordinance to increase the rate of the municipality's food and beverage tax to a rate that may not exceed two percent (2%) of the gross retail income received by a retail merchant from a taxable transaction. An ordinance adopted under this subsection to increase the rate of the municipality's food and beverage tax rate expires January 1, 2047.

# (c)

For purposes of this chapter, the gross retail income received by a retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.37; P.L.230-2025, SEC.102.

Amendment history

As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.37; P.L.230-2025, SEC.102.

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Nearby sections (25 sections)
  1. 6-9-26-11 · Economic development project fund; establishment; deposits
  2. 6-9-26-12 · Use of funds
  3. 6-9-26-12.5 · Transfer of funds; use
  4. 6-9-26-13 · Disbursements; resolution and findings; restrictions on use
  5. 6-9-26-14 · Repeal of ordinance
  6. 6-9-26-15 · Pledge of funds to finance obligations
  7. 6-9-26-16 · Repeal of ordinance; effective date; copy
  8. 6-9-26-17 · Expiration of chapter
  9. 6-9-27-1 · Application of chapter
  10. 6-9-27-2 · Definitions
  11. 6-9-27-3 · Adoption of ordinance
  12. 6-9-27-4 · Transactions; application of tax
  13. 6-9-27-5 · Amount; increase ordinance
  14. 6-9-27-5.5 · Certified copy of increase ordinance; application of…
  15. 6-9-27-6 · Imposition, payment, and collection; returns
  16. 6-9-27-7 · Payments to municipal fiscal officer
  17. 6-9-27-8 · Town food and beverage tax receipts fund
  18. 6-9-27-8.5 · City food and beverage tax receipts fund
  19. 6-9-27-9 · Town use of revenue; pledges to pay obligations
  20. 6-9-27-9.5 · City use of revenue; pledges to pay obligations
  21. 6-9-27-10 · Payment of outstanding obligations; covenant with holders
  22. 6-9-27-11 · Expiration of chapter
  23. 6-9-28-1 · Application of chapter
  24. 6-9-28-2 · Ordinance imposing tax
  25. 6-9-28-3 · Amount of tax
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