Terms Used In Indiana Code > Title 6 > Article 9 > Chapter 38 - Food and Beverage Taxes in Wayne County

• beverage: includes an alcoholic beverage. See Indiana Code 6-9-38-3
• bonds: has the meaning set forth in IC 5-1-11-1. See Indiana Code 6-9-38-4
• department: means the department of state revenue. See Indiana Code 6-9-38-5
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• food: includes any food product. See Indiana Code 6-9-38-7
• gross retail income: has the meaning set forth in Indiana Code 6-9-38-8
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• obligations: has the meaning set forth in IC 5-1-3-1(2). See Indiana Code 6-9-38-9
• Population: has the meaning set forth in Indiana Code 1-1-4-5
• Property: includes personal and real property. See Indiana Code 1-1-4-5
• retail merchant: has the meaning set forth in Indiana Code 6-9-38-11
• unit: means :

  Indiana Code 6-9-38-12

• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5