Indiana Statutes
§ 6-9-44-5 — Tax rate
The city food and beverage tax rate 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.
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Legislative History
As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022,
SEC.96.
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Repealed§ 6-1.1-1-14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"