{"data":{"id":"us-in/ic-6-9-78.2-5","jurisdiction":"us-in","citation":"IC 6-9-78.2-5","heading":"Tax rate","body":"Sec. 5. The county 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.","path":["TITLE 6. TAXATION","ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL TAXES","Chapter 78.2. Rush County Food and Beverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-9-78.2-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fc2990d9607d3e126917042deb8e7efadb7bbe2fe9fdcd7e876f77600b134d72","source_id":"us-in","stale":false,"prev":"us-in/ic-6-9-78.2-4","next":"us-in/ic-6-9-78.2-6"},"notice":"GroundRules: Original legal text. Not legal advice."}