Sec. 5. The city food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from 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.2. Amended by P.L.137-2022, SEC.96.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 44. Town of Fishers Food and Beverage Tax
6-9-44-2. Applicable Definitions
6-9-44-3. Imposition of Tax by Ordinance; Separate Hearing
6-9-44-4. Taxable Transactions
6-9-44-6. Collection Procedures
6-9-44-7. Distribution of Tax Revenue