Sec. 6. The tax that may be imposed under this chapter 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 taxes may be made on separate returns 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 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