Indiana Code — Title 6 (Taxation)
IC 6-9-45-5
Tax rate
Official textiga.in.govlast amended
Sec. 5. The town food and beverage tax rate:
# (1)
must be imposed in an increment of twenty-five hundredths percent (0.25%); and
# (2)
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.254-2015, SEC.1.
Amendment history
As added by P.L.254-2015, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-9-45-7 · Distribution of tax revenue
- 6-9-45-8 · Deposit of tax revenue
- 6-9-45-9 · Use of tax revenue
- 6-9-45-10 · Covenants
- 6-9-45-11 · Expiration of tax
- 6-9-45.5-1 · "Beverage"
- 6-9-45.5-2 · "Food"
- 6-9-45.5-3 · "Gross retail income"
- 6-9-45.5-4 · "Historic hotel"
- 6-9-45.5-5 · "Historic hotels resort"
- 6-9-45.5-6 · "Person"