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.380-1987(ss), SEC.7.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 25. Henry County Food and Beverage Tax
6-9-25-1. Application of Chapter
6-9-25-4. Taxable Transactions
6-9-25-6. Imposition, Payment, and Collection of Tax; Return
6-9-25-7. Monthly Payment of Tax Receipts to County Treasurer
6-9-25-8. Food and Beverage Tax Receipts Fund; Establishment; Depository; Investment Income
6-9-25-9. Use of Food and Beverage Tax Money Received Before July 1, 1994
6-9-25-9.5. Use of Food and Beverage Tax Money; Capital Expenditures
6-9-25-10.5. County Food and Beverage Tax Council; Establishment; Voting; Abolition
6-9-25-10.7. Ordinance to Rescind Food and Beverage Tax; Procedures; Voting
6-9-25-11. Bonds; Issuance; Payment; Lease of Facilities
6-9-25-11.5. Bonds, Leases, or Other Obligations; Validity
6-9-25-12. Bonds, Leases, or Other Obligations; Adverse Legislation Covenant
6-9-25-13. Tourism and Economic Development Projects; Financing; Purpose