Rate

Official textiga.in.govlast amended 2019

Sec. 5. The city 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.290-2019, SEC.12.

Amendment history

As added by P.L.290-2019, SEC.12.

Source: view the official text

Nearby sections (25 sections)

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
6-9-49-8 · Food and beverage tax receipts fund
6-9-49-9 · Uses of revenue
6-9-49-10 · Covenant
6-9-49-11 · Expiration of tax
6-9-50-1 · Applicability
6-9-50-2 · Definitions
6-9-50-3 · Authorization to impose tax
6-9-50-4 · Food or beverage transactions to which tax applies
6-9-50-5 · Rate
6-9-50-6 · Applicability of state gross retail tax provisions

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