Sec. 6. Except as provided in section 8 of this chapter, a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided by a retail merchant;
(2) in the county in which the tax is imposed; and
(3) by a retail merchant for consideration.
As added by P.L.74-1988, SEC.2.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 26. Madison County Food and Beverage Tax
6-9-26-1. Application of Chapter
6-9-26-3. Rate of Tax; Ordinance
6-9-26-5. Effective Date and Application of Ordinance
6-9-26-7. Food Served Off-Premises, in Heated State, or With Eating Utensils
6-9-26-11. Economic Development Project Fund; Establishment; Deposits
6-9-26-12.5. Transfer of Funds; Use
6-9-26-13. Disbursements; Resolution and Findings; Restrictions on Use
6-9-26-14. Repeal of Ordinance