{"data":{"id":"us-in/ic-6-9-31-3","jurisdiction":"us-in","citation":"IC 6-9-31-3","heading":"Rate of tax","body":"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:\n(1) The gross income derived from lodging income subject to the innkeeper's tax under IC 6-9-8.\n(2) The admission price paid for admissions that are subject to the admissions tax under IC 6-9-13.\n(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.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 31. Capital Improvement Board Revenue Replacement Supplemental Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-31-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3afcc74d02da8ce96059061c80e7889dbb023140b616bf7e65f3f810e0424e4e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-31-2","next":"us-in/ic-6-9-32-1"},"notice":"GroundRules: Original legal text. Not legal advice."}