Sec. 11. The 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 for the payment of the taxes may be made on separate returns 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.255-2015, SEC.61.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 45.5. Historic Hotels Food and Beverage Tax
6-9-45.5-3. "Gross Retail Income"
6-9-45.5-5. "Historic Hotels Resort"
6-9-45.5-8. Food and Beverage Tax
6-9-45.5-9. Application of Food and Beverage Tax
6-9-45.5-10. Items Exempt From Food and Beverage Tax
6-9-45.5-11. Manner of Imposition, Payment, and Collection; Filing of Returns