Rate
Sec. 15. The food and beverage tax imposed on a food or
beverage transaction described in section 14 of this chapter is equal
to one percent (1%) of the gross retail income received by the retail
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.214-2005, SEC.47.
Last modified: May 28, 2006