Indiana Code — Title 6 (Taxation)
IC 6-9-48-6
Tax rate
Official textiga.in.govlast amended
Sec. 6. The county 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 5 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.212-2018(ss), SEC.30.
Amendment history
As added by P.L.212-2018(ss), SEC.30.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-9-48-7 · Collection procedures
- 6-9-48-8 · Distribution of tax revenue
- 6-9-48-9 · Deposit of tax revenue
- 6-9-48-10 · Use of tax revenue
- 6-9-48-11 · Expiration of chapter
- 6-9-49-1 · Applicability
- 6-9-49-2 · Definitions
- 6-9-49-3 · Authorization to impose tax
- 6-9-49-4 · Food or beverage transactions to which tax applies
- 6-9-49-5 · Rate
- 6-9-49-6 · Applicability of state gross retail tax provisions
- 6-9-49-7 · Distribution