Sec. 1. As used in this chapter:
"Beverage" includes, but is not limited to, any alcoholic beverage.
"Food" includes, but is not limited to, any food product.
"Gross retail income" has the same meaning as the definition of that term contained in IC 6-2.5-1-5.
"Person" has the same meaning as the definition of that term contained in IC 6-2.5-1-3.
"Retail merchant" has the same meaning as the definition of that term contained in IC 6-2.5-1-8.
As added by Acts 1981, P.L.99, SEC.1.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 12. Marion County Food and Beverage Tax
6-9-12-2. Imposition of Tax by Ordinance
6-9-12-3. Taxable Transactions
6-9-12-6. Liability; Collection
6-9-12-7. Procedures for Imposition, Payment, and Collection; Returns