Indiana Code > Title 6 > Article 9 > Chapter 12 – Marion County Food and Beverage Tax


§ 6-9-12-1	Definitions
§ 6-9-12-2	Imposition of tax by ordinance
§ 6-9-12-3	Taxable transactions
§ 6-9-12-4	Exemptions
§ 6-9-12-5	Rate of tax
§ 6-9-12-6	Liability; collection
§ 6-9-12-7	Procedures for imposition, payment, and collection; returns
§ 6-9-12-8	Payment to capital improvement board of county

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