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2020 Indiana Code
Title 6. Taxation
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 33. Allen County Supplemental Food and Beverage Tax
6-9-33-5. Rate of Tax

Universal Citation:
IN Code § 6-9-33-5 (2020)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Sec. 5. The county supplemental food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter may not exceed one percent (1%) of the gross retail income received by the 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.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.

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