Tax rate

Official textiga.in.govlast amended 2025

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 and IC 6-9-41.
As added by P.L.230-2025, SEC.126.

Amendment history

As added by P.L.230-2025, SEC.126.

Source: view the official text

Nearby sections (24 sections)

6-9-76-4 · Tax rate
6-9-76-5 · Convention, visitor, and tourism promotion fund
6-9-76-6 · Tourism capital fund
6-9-76-7 · Commission
6-9-76-8 · Powers of commission
6-9-76-9 · Handling and expenditure of money by commission
6-9-76-10 · Unauthorized transfer; felony
6-9-76-11 · Termination and expiration
6-9-77-1 · Application
6-9-77-2 · Application of definitions
6-9-77-3 · Fiscal body ability to adopt ordinance to impose tax
6-9-77-4 · Applicable transactions
6-9-77-5 · Tax rate
6-9-77-6 · Imposition, payment, and collection of tax
6-9-77-7 · Amounts received paid monthly to treasurer of state; warrants
6-9-77-8 · Food and beverage tax receipts fund
6-9-77-9 · Uses of money in fund
6-9-77-10 · Covenant of general assembly with holders of obligations
6-9-77-11 · Termination and expiration
6-10-1-1 · "Internet"
6-10-1-2 · "Internet access"
6-10-1-3 · "Tax"
6-10-1-4 · "Tax on Internet access or the use of Internet access"
6-10-1-5 · Prohibition

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