Liability; collection
Sec. 6. The person who acquires any food or beverage under a
transaction described in section 3 of this chapter is liable for the
county food and beverage tax. The person shall pay the tax to the
retail merchant as a separate amount added to the consideration for
the food or beverage. The retail merchant shall collect the tax as an
agent for the county and the state.
As added by Acts 1981, P.L.99, SEC.1.
Last modified: May 28, 2006