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 tax under this chapter may be made separately 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.8-2000, SEC.3.
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