Sec. 7. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.
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