Indiana § 6-9-54-6 Collection of tax; returns

Indiana Statutes

§ 6-9-54-6 — Collection of tax; returns

Indiana·Art. 9 INNKEEPER'S TAXES; OTHER LOCAL TAXES·Ch. 54 Columbia City Food and Beverage Tax

A tax imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However, the
return to be filed with the payment of the tax imposed under this
chapter may be made on a separate return or may be combined with the
return filed for the payment of the state gross retail tax, as prescribed
by the department of state revenue.

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A tax imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state gross
retail tax is imposed, paid, and collected under IC 6-2.5. However, the
return to be filed with the payment of the tax imposed under this
chapter may be made on a separate return or may be combined with the
return filed for the payment of the state gross retail tax, as prescribed
by the department of state revenue.

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