{"data":{"id":"us-in/ic-6-9-12-7","jurisdiction":"us-in","citation":"IC 6-9-12-7","heading":"Procedures for imposition, payment, and collection; returns","body":"Sec. 7. The county food and beverage tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the county food and beverage tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.","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#6-9-12-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d326054de5e1a55d002ead28f8366e053a72f127b7cf261aa5ee16abc3a13d23","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-12-6","next":"us-in/ic-6-9-12-8"},"notice":"GroundRules: Original legal text. Not legal advice."}