Indiana Code — Title 6 (Taxation)
IC 6-9-44-5
Tax rate
Official textiga.in.govlast amended
Sec. 5. The city food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the 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.157-2013, SEC.2. Amended by P.L.137-2022, SEC.96.
Amendment history
As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.96.
Source: view the official text
Nearby sections (25 sections)
- 6-9-43-3 · Imposition of tax by ordinance
- 6-9-43-4 · Taxable transactions
- 6-9-43-5 · Tax rate
- 6-9-43-6 · Collection procedures
- 6-9-43-7 · Distribution of tax revenue
- 6-9-43-8 · Deposit of tax revenue
- 6-9-43-9 · Use of tax revenue
- 6-9-43-10 · Expiration of tax
- 6-9-44-1 · Applicability
- 6-9-44-2 · Applicable definitions
- 6-9-44-3 · Imposition of tax by ordinance; separate hearing
- 6-9-44-4 · Taxable transactions
- 6-9-44-5 · Tax rate
- 6-9-44-6 · Collection procedures
- 6-9-44-7 · Distribution of tax revenue
- 6-9-44-8 · Deposit of tax revenue
- 6-9-44-9 · Use of tax revenue
- 6-9-44-10 · Covenants
- 6-9-44-11 · Expiration of tax
- 6-9-45-1 · Applicability
- 6-9-45-2 · Applicable definitions
- 6-9-45-3 · Imposition of tax by ordinance; separate hearing
- 6-9-45-4 · Taxable transactions
- 6-9-45-5 · Tax rate
- 6-9-45-6 · Collection procedures