Indiana Code — Title 6 (Taxation)
IC 6-9-41-7
Rate of tax
Official textiga.in.govlast amended
Sec. 7. The county food and beverage tax imposed on a food or beverage transaction described in section 6 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 the transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.176-2009, SEC.21.
Amendment history
As added by P.L.176-2009, SEC.21.
Source: view the official text
Nearby sections (25 sections)
- 6-9-40-8 · Food and beverage tax receipts fund
- 6-9-40-9 · Permissible uses of money in a food and beverage tax receipts
- 6-9-40-10 · Covenants
- 6-9-40-11 · Legislative findings
- 6-9-40-12 · Expiration of chapter
- 6-9-41-0.3 · Finding of conditions unique to City of Bloomington and
- 6-9-41-1 · Application of chapter
- 6-9-41-2 · Definitions
- 6-9-41-3 · "City"
- 6-9-41-4 · "County"
- 6-9-41-5 · Ordinance imposing tax
- 6-9-41-6 · Taxable transactions; exemption
- 6-9-41-7 · Rate of tax
- 6-9-41-8 · Collection of tax; returns
- 6-9-41-9 · Payment of tax to county treasurer
- 6-9-41-10 · State distribution to county treasurer
- 6-9-41-11 · County food and beverage tax receipts fund
- 6-9-41-12 · Bloomington food and beverage tax receipts fund
- 6-9-41-13 · Allocation of food and beverage taxes between county and…
- 6-9-41-14 · County food and beverage tax receipts fund; requirement to
- 6-9-41-15 · City food and beverage tax receipts fund; requirement to
- 6-9-41-15.5 · Failure to spend money from the fund as required;…
- 6-9-41-16 · Advisory commission
- 6-9-41-17 · Expiration of tax
- 6-9-42-1 · "Complex"