Sec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015.
(b) The rate of the tax imposed under this chapter equals two percent (2%) of the gross retail income on the transaction.
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