Procedures for imposition, payment, and collection; returns
Sec. 7. The county food and beverage tax shall be imposed, paid,
and collected in the same manner that the state gross retail tax is
imposed, paid, and collected under IC 6-2.5. However, the return to
be filed for the payment of the county food and beverage tax may be
either a separate return or may be combined with the return filed for
the payment of the state gross retail tax, as prescribed by the
department of state revenue.
As added by Acts 1981, P.L.99, SEC.1.
Last modified: May 28, 2006