Section 6-9-45.5-8 - Food and beverage tax(a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015.(b) The rate of the tax imposed under this chapter equals two percent (2%) of the gross retail income on the transaction.Added by P.L. 255-2015, SEC. 61, eff. 7/1/2015.