Indiana Code
Chapter 6. Expenditure Rate
6-3.6-6-2.8. Tax Rate for Emergency Medical Services; Adoption of Ordinance by County Fiscal Body; Tax Rate; Distribution of Revenue

Sec. 2.8. (a) As used in this section, "emergency medical services" has the meaning set forth in IC 16-18-2-110.
(b) This section applies only to counties that:
(1) provide emergency medical services for all local units in the county; and
(2) pay one hundred percent (100%) of the costs to provide those services.
(c) The fiscal body of a county described in subsection (b) may adopt an ordinance to impose a tax rate for emergency medical services in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax rate may not be in effect for more than twenty-five (25) years. If a county fiscal body adopts an ordinance under this section, but subsequently ceases to meet the applicability provision under subsection (b), the tax rate imposed under the ordinance shall expire on December 31 of the year in which the county ceases to be eligible to enact the ordinance.
(d) 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 by the county only for paying for operating costs incurred by the county for emergency medical services that are provided throughout the county.
As added by P.L.95-2022, SEC.4.

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