2019 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 6. Expenditure Rate
6-3.6-6-2.5. Tax rate for a PSAP in certain counties; adoption of ordinance by county fiscal body; distribution of revenue
Sec. 2.5. (a) This section applies to a county in which the adopting body:
(1) is the local income tax council; and
(2) did not allocate the revenue under this chapter from an expenditure rate of at least one-tenth of one percent (0.1%) to pay for a PSAP in the county for a year.
(b) A county fiscal body may adopt an ordinance to impose a tax rate for a PSAP in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%).
(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used only for paying for a PSAP in the county.
As added by P.L.180-2016, SEC.16.
