Indiana Code - Taxation - Title 6, Section 6-9-31-3

Rate of tax

Sec. 3. The tax imposed by section 2 of this chapter must be at a
rate of not more than one percent (1%) on any one (1) or
combination of the following:
(1) The gross income derived from lodging income subject to
the innkeeper's tax under IC 6-9-8.
(2) The admission price paid for admissions that are subject to
the admissions tax under IC 6-9-13.
(3) The gross retail income received by the merchant for a
rental that is subject to the supplemental auto rental excise tax
under IC 6-6-9.7.

As added by P.L.256-1997(ss), SEC.6.

Last modified: May 28, 2006