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.96-2008, SEC.3.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 40. Steuben County Food and Beverage Tax
6-9-40-3. Food and Beverage Tax Authorized
6-9-40-4. Taxable Transactions
6-9-40-6. Liability; Collection
6-9-40-7. Distribution of Food and Beverage Tax Revenues
6-9-40-8. Food and Beverage Tax Receipts Fund
6-9-40-9. Permissible Uses of Money in a Food and Beverage Tax Receipts Fund; Bonding Authority