Sec. 5. A town food and beverage tax imposed under section 3 of this chapter equals one percent (1%) of the gross retail income received by the retail 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.157-2013, SEC.1.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 43. Cloverdale Food and Beverage Tax
6-9-43-2. Applicable Definitions
6-9-43-3. Imposition of Tax by Ordinance
6-9-43-4. Taxable Transactions
6-9-43-6. Collection Procedures
6-9-43-7. Distribution of Tax Revenue