Tax rate
Sec. 5. The county food and beverage tax imposed on a food or
beverage transaction described in section 4 of this chapter equals 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.380-1987(ss), SEC.7.
Last modified: May 28, 2006