Tax rate

Official textiga.in.govlast amended 2025

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.230-2025, SEC.111.

Amendment history

As added by P.L.230-2025, SEC.111.

Source: view the official text

Nearby sections (25 sections)

6-9-61-4 · Applicable transactions
6-9-61-5 · Tax rate
6-9-61-6 · Imposition, payment, and collection of tax
6-9-61-7 · Amounts received paid monthly to treasurer of state; warrants
6-9-61-8 · Food and beverage tax receipts fund
6-9-61-9 · Uses of money in fund
6-9-61-10 · Covenant of general assembly with holders of obligations
6-9-61-11 · Termination and expiration
6-9-62-1 · Application
6-9-62-2 · Application of definitions
6-9-62-3 · Fiscal body ability to adopt ordinance to impose tax
6-9-62-4 · Applicable transactions
6-9-62-5 · Tax rate
6-9-62-6 · Imposition, payment, and collection of tax
6-9-62-7 · Amounts received paid monthly to treasurer of state; warrants
6-9-62-8 · Food and beverage tax receipts fund
6-9-62-9 · Uses of money in fund
6-9-62-10 · Covenant of general assembly with holders of obligations
6-9-62-11 · Termination and expiration
6-9-63-1 · Application
6-9-63-2 · Application of definitions
6-9-63-3 · Fiscal body ability to adopt ordinance to impose tax
6-9-63-4 · Applicable transactions
6-9-63-5 · Tax rate
6-9-63-6 · Imposition, payment, and collection of tax

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