Indiana § 6-9-33-5 Rate of tax

Indiana Statutes

§ 6-9-33-5 — Rate of tax

Indiana § 6-9-33-5

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 33Allen County Supplemental Food and Beverage Tax

This text of Indiana § 6-9-33-5 (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 § 6-9-33-5 (2026).

Text

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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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.