Indiana Statutes
§ 6-9-31-3 — Rate of tax
Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 31 Capital Improvement Board Revenue Replacement
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.
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Legislative History
As added by P.L.256-1997(ss), SEC.6.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"