Rate

Official textiga.in.govlast amended 2023

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.236-2023, SEC.120.

Amendment history

As added by P.L.236-2023, SEC.120.

Source: view the official text

Nearby sections (25 sections)

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
6-9-54.5-7 · Distribution
6-9-54.5-8 · Food and beverage tax receipts fund
6-9-54.5-9 · Uses of revenue
6-9-54.5-10 · Covenant
6-9-54.5-11 · Expiration
6-9-55-1 · Applicability of chapter
6-9-55-2 · Definitions
6-9-55-3 · Authorization to impose tax
6-9-55-4 · Taxable transactions; exemption
6-9-55-5 · Rate
6-9-55-6 · Applicability of state gross retail tax provisions
6-9-55-7 · Distribution
6-9-55-8 · Food and beverage tax receipts fund
6-9-55-9 · Uses of revenue
6-9-55-10 · Covenant
6-9-55-11 · Expiration
6-9-56-1 · Applicability of chapter; prior provisions remain in effect
6-9-56-2 · Definitions
6-9-56-3 · Authorization to impose tax; rate; distribution;…
6-9-56-4 · Convention, visitor, and tourism promotion fund; tourism
6-9-56-5 · Commission; membership; terms of office; meetings
6-9-56-6 · Duties of commission

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