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.76-1986, SEC.1.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 21. Delaware County Food and Beverage Tax
6-9-21-1. Application of Chapter
6-9-21-3. Adoption of Ordinance
6-9-21-4. Taxable Transactions; Exceptions
6-9-21-5. Tax Rate; Gross Retail Income
6-9-21-6. Imposition, Payment, and Collection of Tax; Filing of Return