Sec. 6. (a) If a county fiscal body adopts an ordinance under section 3 of this chapter, the county treasurer shall establish a county option dog tax fund.
(b) At the time a county option dog tax fund is established under subsection (a), the county treasurer shall establish a canine research and education account within the county option dog tax fund established under subsection (a).
(c) Interest and investment income derived from money in a county option dog tax fund becomes part of the county option dog tax fund.
(d) Money in a county's county option dog tax fund at the end of a calendar year does not revert to the county's general fund.
As added by P.L.162-2006, SEC.36.
Structure Indiana Code
Article 9. Innkeeper's Taxes; Other Local Taxes
Chapter 39. County Option Dog Tax
6-9-39-1. "Animal Care Facility"
6-9-39-3. Imposition of Tax; Adoption of Ordinance by County Fiscal Body; Tax Rate
6-9-39-4. Repeal of Tax; Procedure
6-9-39-5. Collection; Designation of Collection Method by Ordinance
6-9-39-6. County Option Dog Tax Fund; Canine Research and Education Account
6-9-39-7. Deposit of Tax Collections in Fund; Use of Tax Revenues