Rate of tax

Official textiga.in.govlast amended 1997

Sec. 3. The tax imposed by section 2 of this chapter must be at a rate of not more than one percent (1%) on any one (1) or combination of the following:

# (1)

The gross income derived from lodging income subject to the innkeeper's tax under
IC 6-9-8.

# (2)

The admission price paid for admissions that are subject to the admissions tax under
IC 6-9-13.

# (3)

The gross retail income received by the merchant for a rental that is subject to the supplemental auto rental excise tax under IC 6-6-9.7.
As added by P.L.256-1997(ss), SEC.6.

Amendment history

As added by P.L.256-1997(ss), SEC.6.

Source: view the official text

Nearby sections (25 sections)

6-9-29-4 · Summary data to be provided by department of state revenue
6-9-29-5 · Summary data to be provided to commissions
6-9-29-6 · Requirement for marketplace facilitator to collect and remit
6-9-29-7 · Agreement to furnish county treasurer with tax collection
6-9-29-8 · "Innkeeper's tax fund"; restrictions
6-9-29.5-1 · Application of chapter
6-9-29.5-2 · Requirement for marketplace facilitator to collect and…
6-9-29.5-3 · Liability for payment of the tax; offense; provide…
6-9-29.5-4 · Requirement to send certified copy of ordinance to the
6-9-29.5-5 · "Food and beverage tax fund"; restrictions
6-9-31-1 · Applicability of chapter
6-9-31-2 · Adoption of ordinances to impose supplemental tax;
6-9-31-3 · Rate of tax
6-9-32-1 · Application of chapter
6-9-32-2 · Definitions
6-9-32-3 · Levy of tax
6-9-32-4 · Convention, visitor, and tourism promotion fund
6-9-32-5 · Commission to promote county convention, visitor, and
6-9-32-6 · Powers and duties of commission
6-9-32-7 · Handling and expenditure of commission money
6-9-32-8 · Unlawful transfers of money
6-9-33-1 · Application of chapter
6-9-33-2 · Definitions
6-9-33-3 · Ordinance imposing tax
6-9-33-4 · Taxable transactions; exemption

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