{"data":{"id":"us-in/ic-6-9-12-6","jurisdiction":"us-in","citation":"IC 6-9-12-6","heading":"Liability; collection","body":"Sec. 6. The person who acquires any food or beverage under a transaction described in section 3 of this chapter is liable for the county food and beverage tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the food or beverage. The retail merchant shall collect the tax as an agent for the county and the state.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 12. Marion County Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-12-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"363f24e5824ef7b160bf1338b796bd059e208498cc8796fc54ef2dfba2111e68","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-12-5","next":"us-in/ic-6-9-12-7"},"notice":"GroundRules: Original legal text. Not legal advice."}