Sec. 10. (a) This section applies only to Howard County.
(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.
(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).
(d) Revenues raised from a tax imposed under this section may be used only to fund the county's operation and maintenance of a jail or a juvenile detention center, or both.
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.
Structure Indiana Code
Article 3.6. Local Income Taxes
Chapter 7. Special Purpose Rates
6-3.6-7-1. Legislative Findings; Policy
6-3.6-7-2. Authorization; Adoption of Special Purpose Tax Rate; Limitations
6-3.6-7-6. Separate Accounting of Revenue; Record Keeping
6-3.6-7-7.5. Decatur County; Additional Rate for County Jail Facilities
6-3.6-7-8.5. Fountain County; Additional Rate for County Jail Facilities
6-3.6-7-11. Jackson County; Additional Rate for Jail and Juvenile Detention Center
6-3.6-7-13. Knox County; Additional Rate for County Jail Facilities
6-3.6-7-15. Miami County; Additional Rate for County Jail; Uses
6-3.6-7-18. Pulaski County; Additional Rate for Jail, Courthouse, and Justice Center
6-3.6-7-20. Scott County; Additional Rate for Jail Facilities
6-3.6-7-21. Starke County; Additional Rate for County Jail; Uses
6-3.6-7-24. Additional Rate in a County That Is a Member of a Regional Development Authority; Uses