Indiana Statutes
§ 6-9-33-5 — Rate of tax
Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 33 Allen County Supplemental Food and Beverage Tax
The county supplemental food and beverage tax
imposed on a food or beverage transaction described in section 4 of this
chapter may not exceed one percent (1%) of the gross retail income
received by the merchant from the transaction. For purposes of this
chapter, the gross retail income received by the retail merchant from
such a transaction does not include the amount of tax imposed on the
transaction under IC 6-2.5.
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Legislative History
As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009,
SEC.17.
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Repealed§ 6-1.1-1-14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"