Indiana Code 6-9-45.5-13. Another food and beverage tax application
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Sec. 13. (a) As used in this section, “another food and beverage tax” refers to an excise tax that is imposed under any law other than this chapter and that is levied in all or any part of Orange County on a transaction in which food or beverage is furnished, prepared, or served:
(2) in the area in which the food and beverage tax is imposed; and
(1) for consumption at a location, or on equipment, provided by a retail merchant;
Terms Used In Indiana Code 6-9-45.5-13
- 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
- retail merchant: has the meaning set forth in Indiana Code 6-9-45.5-7
(3) by a retail merchant for consideration.
(b) Notwithstanding any other law, another food and beverage tax does not apply to transactions described in section 9 of this chapter.
As added by P.L.255-2015, SEC.61.