IC 6-9-45.5-8: Food and beverage tax

Sec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015.

(b) The rate of the tax imposed under this chapter equals two percent (2%) of the gross retail income on the transaction.