Rate

Official textiga.in.govlast amended 2024

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.137-2024, SEC.20.

Amendment history

As added by P.L.137-2024, SEC.20.

Source: view the official text

Nearby sections (25 sections)

6-9-58-4 · Food or beverage tax transactions to which tax applies
6-9-58-5 · Rate
6-9-58-6 · Applicability of state gross retail tax provisions
6-9-58-7 · Distribution
6-9-58-8 · Food and beverage tax receipts fund
6-9-58-9 · Uses of revenue
6-9-58-10 · Covenant
6-9-58-11 · Expiration of tax
6-9-59-1 · Applicability
6-9-59-2 · Definitions
6-9-59-3 · Authorization to impose tax
6-9-59-4 · Food or beverage tax transactions to which tax applies
6-9-59-5 · Rate
6-9-59-6 · Applicability of state gross retail tax provisions
6-9-59-7 · Distribution
6-9-59-8 · Food and beverage tax receipts fund
6-9-59-9 · Uses of revenue
6-9-59-10 · Covenant
6-9-59-11 · Expiration of tax
6-9-60-1 · Application
6-9-60-2 · Definitions
6-9-60-3 · Fiscal body ability to levy tax; categories of eligible
6-9-60-4 · Tax rate
6-9-60-5 · Convention, visitor, and tourism promotion fund
6-9-60-6 · Commission

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