Indiana Code 6-9-45.5-8. Food and beverage tax

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.

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Terms Used In Indiana Code 6-9-45.5-8

beverage: includes , but is not limited to, any alcoholic beverage. See Indiana Code 6-9-45.5-1
food: includes , but is not limited to, any food product. See Indiana Code 6-9-45.5-2
gross retail income: has the meaning set forth in Indiana Code 6-9-45.5-3
historic hotels resort: refers to the historic hotels, the riverboat operated under Indiana Code 6-9-45.5-5

(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.

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