Sec. 18. A food and beverage 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 that is filed for the payment of the tax 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.
As added by P.L.214-2005, SEC.47.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 38. Food and Beverage Taxes in Wayne County
6-9-38-1. Application of Chapter
6-9-38-2. Application of Definitions
6-9-38-6. "Economic Development Project"
6-9-38-8. "Gross Retail Income"
6-9-38-13. Imposition of Tax; Ordinances; Transmission of Ordinance to State
6-9-38-17. Effective Date of Ordinance
6-9-38-18. Collection and Payment; Returns
6-9-38-19. Revenue Distribution; Notices
6-9-38-20. Food and Beverage Tax Revenue Fund
6-9-38-23. Property Tax Levy Reduction Prohibited
6-9-38-24. Tax Revenue Committee Established; Members; Terms; Abolishment