Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by P.L.255-2015, SEC.61.
"Gross retail income"
Ind. Code § 6-9-45.5-3, under Chapter 45.5. Historic Hotels Food and Beverage Tax.
Ind. Code § 6-9-45.5-3