Indiana Code 6-9-49-5. Rate
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Sec. 5. The city food and beverage tax rate:
(2) may not exceed one percent (1%);
(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and
of the gross retail income received by the merchant from the food or beverage transaction described in section 4 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.290-2019, SEC.12.