Sec. 5. The town food and beverage tax rate:
(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and
(2) 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.254-2015, SEC.1.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 45. Rockville Food and Beverage Tax
6-9-45-2. Applicable Definitions
6-9-45-3. Imposition of Tax by Ordinance; Separate Hearing
6-9-45-4. Taxable Transactions
6-9-45-6. Collection Procedures
6-9-45-7. Distribution of Tax Revenue