{"data":{"id":"us-in/ic-6-9-24-5","jurisdiction":"us-in","citation":"IC 6-9-24-5","heading":"Rate of tax","body":"Sec. 5. The municipal food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 24. Nashville Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-24-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"60e97b8ddb35b65022e1ad550f21b76244cb343826851a9453a8944d7103eac5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-24-4","next":"us-in/ic-6-9-24-6"},"notice":"GroundRules: Original legal text. Not legal advice."}