{"data":{"id":"us-in/ic-6-9-77-5","jurisdiction":"us-in","citation":"IC 6-9-77-5","heading":"Tax rate","body":"Sec. 5. The town food and beverage tax rate:\n(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and\n(2) may not exceed one percent (1%);\nof the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5 and IC 6-9-41.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 77. Ellettsville Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-77-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"0eb2dd26ffce548d884d272db7fb637749e0573348703a0ab7d6df2254b0bbdf","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-77-4","next":"us-in/ic-6-9-77-6"},"notice":"GroundRules: Original legal text. Not legal advice."}