Sec. 24. (a) This section applies only to a county that is a member of a regional development authority under IC 36-7.6.
(b) The adopting body for the county may impose a tax rate on the adjusted gross income tax of local taxpayers that is not greater than:
(1) in the case of a county described in IC 36-7.6-4-2(c)(2), twenty-five thousandths of one percent (0.025%); or
(2) in the case of any other county to which this section applies, five-tenths of one percent (0.50%). The tax rate under this subdivision plus the tax rate imposed under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2.
(c) The revenue from a tax under this section may be used only for the purpose of transferring the revenue in the regional development authority under IC 36-7.6.
As added by P.L.243-2015, SEC.10. Amended by P.L.10-2019, SEC.40; P.L.165-2021, SEC.92.
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