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.
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