Sec. 13. (a) As used in this section, "another food and beverage tax" refers to an excise tax that is imposed under any law other than this chapter and that is levied in all or any part of Orange County on a transaction in which food or beverage is furnished, prepared, or served:
(1) for consumption at a location, or on equipment, provided by a retail merchant;
(2) in the area in which the food and beverage tax is imposed; and
(3) by a retail merchant for consideration.
(b) Notwithstanding any other law, another food and beverage tax does not apply to transactions described in section 9 of this chapter.
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