{"data":{"id":"us-in/ic-6-9-45-6","jurisdiction":"us-in","citation":"IC 6-9-45-6","heading":"Collection procedures","body":"Sec. 6. A tax imposed under this chapter 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 with the payment of the tax imposed under this chapter may be made on 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 45. Rockville Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-45-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"721fde9c98f5f7fa5aef6346c81d106bcdc03b4a7173dabc40c66176da258963","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-45-5","next":"us-in/ic-6-9-45-7"},"notice":"GroundRules: Original legal text. Not legal advice."}