Indiana Code 6-9-12-7. Procedures for imposition, payment, and collection; returns
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Indiana Code 6-9-12-7
- Beverage: includes , but is not limited to, any alcoholic beverage. See Indiana Code 6-9-12-1
- Food: includes , but is not limited to, any food product. See Indiana Code 6-9-12-1
Sec. 7. The county food and beverage 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. However, the return to be filed for the payment of the county food and beverage tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.
As added by Acts 1981, P.L.99, SEC.1.