6-9-45.5-13. Another food and beverage tax application

IN Code § 6-9-45.5-13 (2019) (N/A)
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Sec. 13. (a) As used in this section, "another food and beverage tax" refers to an excise tax that is imposed under any law other than this chapter and that is levied in all or any part of Orange County on a transaction in which food or beverage is furnished, prepared, or served:

(1) for consumption at a location, or on equipment, provided by a retail merchant;

(2) in the area in which the food and beverage tax is imposed; and

(3) by a retail merchant for consideration.

(b) Notwithstanding any other law, another food and beverage tax does not apply to transactions described in section 9 of this chapter.

As added by P.L.255-2015, SEC.61.