Sec. 6. The county food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 5 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.
As added by P.L.212-2018(ss), SEC.30.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 48. Vigo County Food and Beverage Tax
6-9-48-1. Application of Chapter
6-9-48-3. "Capital Improvement Board"
6-9-48-4. Imposition of Tax by Ordinance; Separate Hearing
6-9-48-5. Taxable Transactions
6-9-48-7. Collection Procedures
6-9-48-8. Distribution of Tax Revenue