Indiana Statutes
§ 6-9-45.5-8 — Food and beverage tax
Indiana § 6-9-45.5-8
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 45.5Historic Hotels Food and Beverage Tax
This text of Indiana § 6-9-45.5-8 (Food and beverage 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 § 6-9-45.5-8 (2026).
Text
(a)An excise tax, known as the food and
beverage tax, is imposed on those transactions described in section 9
of this chapter that occur at a historic hotels resort after June 30, 2015.
(b)The rate of the tax imposed under this chapter equals two
percent (2%) of the gross retail income on the transaction.
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Legislative History
As added by P.L.255-2015, SEC.61.
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Repealed§ 6-1.1-1-14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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-9-45.5-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-45.5-8.