Indiana Code — Title 6 (Taxation)
IC 6-9-45.5-8
Food and beverage tax
Official textiga.in.govlast amended
Sec. 8.
# (a)
An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015.
# (b)
The rate of the tax imposed under this chapter equals two percent (2%) of the gross retail income on the transaction.
As added by P.L.255-2015, SEC.61.
Amendment history
As added by P.L.255-2015, SEC.61.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-9-45.5-7 · "Retail merchant"
- 6-9-45.5-8 · Food and beverage tax
- 6-9-45.5-9 · Application of food and beverage tax
- 6-9-45.5-10 · Items exempt from food and beverage tax
- 6-9-45.5-11 · Manner of imposition, payment, and collection; filing of
- 6-9-45.5-12 · Transfer
- 6-9-45.5-13 · Another food and beverage tax application
- 6-9-45.6-1 · Application
- 6-9-45.6-2 · "Historic hotel"
- 6-9-45.6-3 · "Person"
- 6-9-45.6-4 · Supplemental innkeeper's tax; rate; filing of returns
- 6-9-45.6-5 · Distribution
- 6-9-45.6-6 · Another innkeeper's tax application
- 6-9-46-1 · Applicability