Indiana Code — Title 6 (Taxation)
IC 6-9-41-8
Collection of tax; returns
Official textiga.in.govlast amended
Sec. 8. If an ordinance is not adopted under section 9 of this chapter, the tax that may be imposed under section 5 of this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
However, the return to be filed for the payment of the tax under this chapter may be made separately or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
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)
- 6-9-40-9 · 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"
- 6-9-42-2 · Adoption of ordinance imposing the tax; application of tax