Indiana Code — Title 6 (Taxation)
IC 6-9-47.5-5
Tax rate
Official textiga.in.govlast amended
Sec. 5. The county 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.2.
Amendment history
As added by P.L.254-2015, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-9-46-3 · Authorization to impose tax
- 6-9-46-4 · Rate
- 6-9-46-5 · Liability for tax; collection
- 6-9-46-6 · Remittance; reporting
- 6-9-46-7 · Distribution
- 6-9-46-8 · County performing arts center admissions tax fund
- 6-9-46-9 · Contractual arrangements
- 6-9-46-10 · Covenant
- 6-9-47.5-1 · Applicability
- 6-9-47.5-2 · Applicable definitions
- 6-9-47.5-3 · Imposition of tax by ordinance; separate hearing
- 6-9-47.5-4 · Taxable transactions
- 6-9-47.5-5 · Tax rate
- 6-9-47.5-6 · Collection procedures
- 6-9-47.5-7 · Distribution of tax revenue
- 6-9-47.5-8 · Deposit of tax revenue
- 6-9-47.5-9 · Use of tax revenue
- 6-9-47.5-10 · Covenants
- 6-9-47.5-11 · Expiration of tax
- 6-9-48-1 · Application of chapter
- 6-9-48-2 · Definitions
- 6-9-48-3 · "Capital improvement board"
- 6-9-48-4 · Imposition of tax by ordinance; separate hearing
- 6-9-48-5 · Taxable transactions
- 6-9-48-6 · Tax rate