IC 6-9-31-3: Rate of tax

Sec. 3. The tax imposed by section 2 of this chapter must be at a rate of not more than one percent (1%) on any one (1) or combination of the following:

(1) The gross income derived from lodging income subject to the innkeeper's tax under IC 6-9-8.

(2) The admission price paid for admissions that are subject to the admissions tax under IC 6-9-13.

(3) The gross retail income received by the merchant for a rental that is subject to the supplemental auto rental excise tax under IC 6-6-9.7.