Sec. 5. The county 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 such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.83-1985, SEC.1.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 20. Vanderburgh County Food and Beverage Tax
6-9-20-0.3. Legalization of Actions Taken by County Fiscal Body Determining to Continue Excise Tax
6-9-20-1. Application of Chapter
6-9-20-3. Imposition of Tax by Ordinance
6-9-20-4. Taxable Transactions; Exemptions
6-9-20-6. Procedures for Imposition, Payment, and Collection; Returns
6-9-20-7.5. Payment to County Treasurer and Evansville Controller
6-9-20-8.5. Auditorium Fund; Deposits; Use of Fund
6-9-20-8.7. Bonds, Leases, or Other Obligations; Validity
6-9-20-8.8. Arena Fund; Deposits; Use of Excess Revenue for Arena Fund
6-9-20-8.9. Arena Fund; Deposits; Use of Fund for Arena Financing
6-9-20-9. Bonds, Leases, or Other Obligations; Covenants of General Assembly
6-9-20-9.5. Arena Fund; Deposits; Use of Fund for Arena Financing
6-9-20-11. County Auditorium or Auditorium Renovation; Financing and Purpose