Indiana Code — Title 6 (Taxation)
IC 6-9-54-5
Rate of tax
Official textiga.in.govlast amended
Sec. 5. The city 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 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.236-2023, SEC.118.
Amendment history
As added by P.L.236-2023, SEC.118.
Source: view the official text
Nearby sections (25 sections)
- 6-9-53-5 · Distribution
- 6-9-53-6 · Convention, visitor, and tourism promotion fund
- 6-9-53-7 · Commission
- 6-9-53-8 · Commission; powers and duties
- 6-9-53-9 · Grouseland Foundation
- 6-9-53-10 · Handling of tax revenue
- 6-9-53-11 · Crime; commission; improper transfer
- 6-9-53-12 · Crime; Grouseland Foundation; improper transfer
- 6-9-54-1 · Application of chapter
- 6-9-54-2 · Definitions
- 6-9-54-3 · Ordinance imposing tax; public hearing
- 6-9-54-4 · Taxable transactions; exemption
- 6-9-54-5 · Rate of tax
- 6-9-54-6 · Collection of tax; returns
- 6-9-54-7 · Payment of tax to city fiscal officer
- 6-9-54-8 · City food and beverage tax receipts fund
- 6-9-54-9 · Uses of revenue
- 6-9-54-10 · Covenant
- 6-9-54-11 · Expiration
- 6-9-54.5-1 · Application of chapter
- 6-9-54.5-2 · Definitions
- 6-9-54.5-3 · Authorization to impose tax
- 6-9-54.5-4 · Taxable transactions; exemption
- 6-9-54.5-5 · Rate
- 6-9-54.5-6 · Applicability of state gross retail tax provisions