Amount
Sec. 5. The municipal 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 a transaction does not
include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005,
SEC.37.
Last modified: May 28, 2006