Ind. Code § 6-9-12-7

Current through P.L. 171-2024
Section 6-9-12-7 - Procedures for imposition, payment, and collection; returns

The county food and beverage tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the county food and beverage tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

IC 6-9-12-7

As added by Acts1981 , P.L. 99, SEC.1.