Sec. 6. (a) This section applies to a county in which the county adopting body is a local income tax council.
(b) In the case of a city or town that lies within more than one (1) county, the county auditor of each county shall base the allocations required by subsections (d) and (e) on the population of that part of the city or town that lies within the county for which the allocations are being made.
(c) Each local income tax council has a total of one hundred (100) votes.
(d) Each county, city, or town that is a member of a local income tax council is allocated a percentage of the total one hundred (100) votes that may be cast. The percentage that a city or town is allocated for a year equals the same percentage that the population of the city or town bears to the population of the county. The percentage that the county is allocated for a year equals the same percentage that the population of all areas in the county not located in a city or town bears to the population of the county.
(e) This subsection applies only to a county with a single voting bloc. Each individual who sits on the fiscal body of a county, city, or town that is a member of the local income tax council is allocated for a year the number of votes equal to the total number of votes allocated to the particular county, city, or town under subsection (d) divided by the number of members on the fiscal body of the county, city, or town. This subsection expires May 31, 2024.
(f) On or before January 1 of each year, the county auditor shall certify to each member of the local income tax council the number of votes, rounded to the nearest one hundredth (0.01), each member has for that year.
(g) This subsection applies only to a county with a single voting bloc. On or before January 1 of each year, in addition to the certification to each member of the local income tax council under subsection (f), the county auditor shall certify to each individual who sits on the fiscal body of each county, city, or town that is a member of the local income tax council the number of votes, rounded to the nearest one hundredth (0.01), each individual has under subsection (e) for that year. This subsection expires May 31, 2024.
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.30; P.L.159-2021, SEC.22; P.L.32-2021, SEC.12.
Structure Indiana Code
Article 3.6. Local Income Taxes
Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances
6-3.6-3-1. Adopting Body; Local Income Tax Council; County Fiscal Body
6-3.6-3-3. Effective Date of Ordinance
6-3.6-3-4. Tax Rate Remains in Effect Until Effective Date of Ordinance; Expiration Date
6-3.6-3-6. Local Income Tax Council; Allocation of Votes; County With a Single Voting Bloc
6-3.6-3-7.5. County Council Hearing Requirements for Ordinances
6-3.6-3-9. Local Income Tax Council; Voting by Resolution
6-3.6-3-10. Local Income Tax Council; May Not Adopt More Than One Ordinance in a Year