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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES
CHAPTER 43. Cloverdale Food and Beverage Tax
6-9-43-5. Tax rate
Universal Citation:
IN Code § 6-9-43-5 (2017)
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IC 6-9-43-5 Tax rate
Sec. 5. A town food and beverage tax imposed under section 3 of this chapter equals one percent (1%) of the gross retail income received by the retail merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.157-2013, SEC.1.
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