Sec. 6. A tax 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 with the payment of the tax imposed under this chapter may be made on a separate return 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.35-1990, SEC.24.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 27. Miscellaneous Local Food and Beverage Taxes
6-9-27-1. Application of Chapter
6-9-27-3. Adoption of Ordinance
6-9-27-4. Transactions; Application of Tax
6-9-27-6. Imposition, Payment, and Collection; Returns
6-9-27-7. Payments to Municipal Fiscal Officer
6-9-27-8. Town Food and Beverage Tax Receipts Fund
6-9-27-8.5. City Food and Beverage Tax Receipts Fund
6-9-27-9. Town Use of Revenue; Pledges to Pay Obligations
6-9-27-9.5. City Use of Revenue; Pledges to Pay Obligations
6-9-27-10. Payment of Outstanding Obligations; Covenant With Holders