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.
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