Indiana Statutes
§ 6-9-54-5 — Rate of tax
Indiana § 6-9-54-5
JurisdictionIndiana
Art. 9INNKEEPER'S TAXES; OTHER LOCAL TAXES
Ch. 54Columbia City Food and Beverage Tax
This text of Indiana § 6-9-54-5 (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 § 6-9-54-5 (2026).
Text
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.236-2023, SEC.118.
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Repealed§ 6-1.1-1-14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 § 6-9-54-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-9-54-5.