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2023 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 (2023)
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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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