Indiana § 6-9-31-3 Rate of tax

Indiana Statutes

§ 6-9-31-3 — Rate of tax

Indiana § 6-9-31-3

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 31Capital Improvement Board Revenue Replacement

This text of Indiana § 6-9-31-3 (Rate of tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-9-31-3 (2026).

Text

The tax imposed by section 2 of this chapter must be at a rate of not more than one percent (1%) on any one (1) or combination of the following:

(1)The gross income derived from lodging income subject to the innkeeper's tax under IC 6-9-8.

(2)The admission price paid for admissions that are subject to the admissions tax under IC 6-9-13.

(3)The gross retail income received by the merchant for a rental that is subject to the supplemental auto rental excise tax under IC 6-6-9.7.

Free access — add to your briefcase to read the full text and ask questions with AI

The tax imposed by section 2 of this chapter
must be at a rate of not more than one percent (1%) on any one (1) or
combination of the following:
(1) The gross income derived from lodging income subject to the
innkeeper's tax under IC 6-9-8.
(2) The admission price paid for admissions that are subject to the
admissions tax under IC 6-9-13.
(3) The gross retail income received by the merchant for a rental
that is subject to the supplemental auto rental excise tax under IC 6-6-9.7.