Sec. 5. The county supplemental food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter may not exceed 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.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 33. Allen County Supplemental Food and Beverage Tax
6-9-33-1. Application of Chapter
6-9-33-3. Ordinance Imposing Tax
6-9-33-4. Taxable Transactions; Exemption
6-9-33-6. Collection of Tax; Returns
6-9-33-7. Payment of Receipts to County Treasurer
6-9-33-7.5. Auditor's Determination; Percentage of Food and Beverage Tax Collected; Municipality
6-9-33-8. Supplemental Coliseum Improvement Fund; Food and Beverage Tax Fund; Excess Revenue