GroundRules
IC 6-9-12-1: Definitions
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES
- Chapter 12. Marion County Food and Beverage Tax
Sec. 1. As used in this chapter:
"Beverage" includes, but is not limited to, any alcoholic beverage.
"Food" includes, but is not limited to, any food product.
"Gross retail income" has the same meaning as the definition of that term contained in IC 6-2.5-1-5.
"Person" has the same meaning as the definition of that term contained in IC 6-2.5-1-3.
"Retail merchant" has the same meaning as the definition of that term contained in IC 6-2.5-1-8.
Collected 2026-09-09T01:51:39Z. Source file · JSON