Rate

Official textiga.in.govlast amended 2019

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.290-2019, SEC.15.

Amendment history

As added by P.L.290-2019, SEC.15.

Source: view the official text

Nearby sections (25 sections)

6-9-51-4 · Food or beverage transactions to which tax applies
6-9-51-5 · Rate
6-9-51-6 · Applicability of state gross retail tax provisions
6-9-51-7 · Distribution
6-9-51-8 · Food and beverage tax receipts fund
6-9-51-9 · Uses of revenue
6-9-51-10 · Covenant
6-9-51-11 · Expiration of tax
6-9-52-1 · Applicability
6-9-52-2 · Definitions
6-9-52-3 · Authorization to impose tax
6-9-52-4 · Food or beverage tax transactions to which tax applies
6-9-52-5 · Rate
6-9-52-6 · Applicability of state gross retail tax provisions
6-9-52-7 · Distribution
6-9-52-8 · Food and beverage tax receipts fund
6-9-52-9 · Uses of revenue
6-9-52-10 · Covenant
6-9-52-11 · Expiration of tax
6-9-53-1 · Application of chapter
6-9-53-2 · Definitions
6-9-53-3 · Authorization to impose tax; limitations
6-9-53-4 · Applicability of state gross retail tax provisions
6-9-53-5 · Distribution
6-9-53-6 · Convention, visitor, and tourism promotion fund

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