Indiana Code 6-6-9.7-10. Manner of imposition, payment, and collection; filing of returns
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Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
(1) all locations in the county containing a consolidated city where the retail merchant collected county supplemental auto rental excise taxes; and
(b) Each retail merchant filing a return for the auto rental excise tax shall indicate in the return:
Terms Used In Indiana Code 6-6-9.7-10
- department: refers to the department of state revenue. See Indiana Code 6-6-9.7-1
- retail merchant: has the meaning set forth in Indiana Code 6-6-9.7-5
(2) the amount of auto rental excise taxes collected at each location.
(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be a separate return, combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9, or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department.
As added by P.L.256-1997(ss), SEC.1.