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6-9-47.5-5. Tax rate

IN Code § 6-9-47.5-5 (2019) (N/A)
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Sec. 5. The county 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.

As added by P.L.254-2015, SEC.2.

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6-9-47.5-4. Taxable transactions
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6-9-47.5-6. Collection procedures