The town food and beverage tax imposed on a food or beverage transaction described in § 34.060 equals 1% of the gross retail income received by the merchant from the transaction. For purposes of this subchapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under I.C. 6-2.5 et seq.
(Ord. 4-95, passed 7-24-1995)