Indiana Code § 6-9-31-3

Rate of tax
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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: (1) The gross income derived from lodging income subject to the innkeeper's tax under IC 6-9-8 . (2) The admission price paid for admissions that are subject to the admissions tax under IC 6-9-13 . (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 .   IC 6-9-32 Chapter 32. Jackson County Innkeeper's Tax               6-9-32-1 Application of chapter             6-9-32-2 Definitions             6-9-32-3 Levy of tax             6-9-32-4 Convention, visitor, and tourism promotion fund             6-9-32-5 Commission to promote county convention, visitor, and tourism industry             6-9-32-6 Powers and duties of commission             6-9-32-7 Handling and expenditure of commission money             6-9-32-8 Unlawful transfers of money

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