Ind. Code § 6-9-47.5-5

Current through P.L. 171-2024

Section 6-9-47.5-5 - Tax rate

The county food and beverage tax rate:

(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2) may not exceed one percent (1%);

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

IC 6-9-47.5-5

Added by P.L. 254-2015, SEC. 2, eff. 7/1/2015.