Indiana § 6-9-49-5 Rate

Indiana Statutes

§ 6-9-49-5 — Rate

Indiana § 6-9-49-5

Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES

Ch. 49Attica Food and Beverage Tax

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Bluebook

Ind. Code § 6-9-49-5 (2026).

Text

The city food and beverage tax rate:

(1)must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2)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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The city food and beverage tax rate:
(1) must be imposed in an increment of twenty-five hundredths
percent (0.25%); and
(2) 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.