Indiana § 6-9-31-3 - Rate of tax
Full text of Indiana Indiana Code § 6-9-31-3 — Rate of tax, with citation guidance and answers to common questions.
§ 6-9-31-3. Rate of tax
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.
As added by P.L.256-1997(ss), SEC.6.
IC 6-9-32Chapter 32. Jackson County Innkeeper's Tax
6-9-32-1Application of chapter 6-9-32-2Definitions 6-9-32-3Levy of tax 6-9-32-4Convention, visitor, and tourism promotion fund 6-9-32-5Commission to promote county convention, visitor, and tourism industry 6-9-32-6Powers and duties of commission 6-9-32-7Handling and expenditure of commission money 6-9-32-8Unlawful transfers of money
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-9-31-3
What does Indiana Code § 6-9-31-3 cover?
Section 6-9-31-3 ("Rate of tax") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-9-31-3?
A common citation format is "Indiana Code § 6-9-31-3" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-9-31-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.