Rate of tax

Official textiga.in.govlast amended 2009

Sec. 5. The county supplemental food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter may not exceed 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.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.

Amendment history

As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.

Source: view the official text

Nearby sections (25 sections)

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
6-9-33-5 · Rate of tax
6-9-33-6 · Collection of tax; returns
6-9-33-7 · Payment of receipts to county treasurer
6-9-33-7.5 · Auditor's determination; percentage of food and beverage…
6-9-33-8 · Supplemental coliseum improvement fund; food and beverage
6-9-33-9 · Payment of obligations
6-9-33-10 · Repealed
6-9-33-11 · Coliseum operations; annual report
6-9-34-1 · Ordinance imposing tax; exemptions
6-9-34-2 · Admission tax rate
6-9-34-3 · Tax liability; duty to collect tax
6-9-34-4 · Remitting tax to city
6-9-34-5 · City ticket tax fund; deposits of tax; uses

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