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.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