Rate of tax
Sec. 5. The county supplemental food and beverage tax imposed
on a food or beverage transaction described in section 4 of this
chapter may not exceed 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
such a transaction does not include the amount of tax imposed on the
transaction under IC 6-2.5 or IC 6-9-23.
As added by P.L.8-2000, SEC.3.
Last modified: May 28, 2006