Sec. 13. (a) This section applies only to Knox County.
(b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in this section.
(c) Revenue from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, and equip the county jail.
(2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail.
As added by P.L.243-2015, SEC.10.
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