Indiana Code
Article 3.6. Local Income Taxes
Chapter 6. Expenditure Rate

6-3.6-6-1. Imposition of Tax - Sec. 1. An adopting body may impose a tax under...

6-3.6-6-2. Rate of Tax - Sec. 2. (a) This section applies to all counties. (b)...

6-3.6-6-2.5. Tax Rate for a Psap in Certain Counties; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue - Sec. 2.5. (a) This section applies to a county in...

6-3.6-6-2.7. Tax Rate for Correctional and Rehabilitation Facilities; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue - Sec. 2.7. (a) A county fiscal body may adopt an...

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...

6-3.6-6-3. Treatment of Tax Revenue; Distributions to School Corporations and Civil Taxing Units; Additional Revenue; Additional Revenue May Not Reduce Levy Limit or Property Tax Rate; Revenue Pledged for Bonds - Sec. 3. (a) Revenue raised from a tax imposed under...

6-3.6-6-4. Additional Revenue; Allocation; Public Safety; Economic Development; Certified Shares - Sec. 4. The adopting body shall, by ordinance, determine how...

6-3.6-6-5. Allocations; Pledge for Payment of Bonds or Leases - Sec. 5. The adopting body may not reduce the proportional...

6-3.6-6-6. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.50.

6-3.6-6-7. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.51.

6-3.6-6-8. Allocation of Certified Distribution; Allocation of Revenue for Public Safety; Dedication for Psap; Application for Distribution by a Fire Department or Emergency Medical Services Provider - Sec. 8. (a) This section applies to the allocation of...

6-3.6-6-8.5. Marion County; Allocation of Additional Revenue to Fund Operation of a Public Library, a Public Transportation Corporation; or a Public Communications Systems and Computer Facilities District - Sec. 8.5. (a) This section applies only to Marion County....

6-3.6-6-9. Allocation of Revenue for Economic Development; Amount of Certified Distribution - Sec. 9. (a) This section applies to the allocation of...

6-3.6-6-9.5. Capital Improvement Plan; Revenue Allocated for Economic Development; Effect of Not Adopting a Capital Improvement Plan; Components of a Plan - Sec. 9.5. (a) The executive of a county, city, or...

6-3.6-6-10. Allocation of Additional Revenue Allocated for Certified Shares - Sec. 10. (a) This section applies to additional revenue from...

6-3.6-6-11. Eligibility for Allocation of Certified Shares; Civil Taxing Units; School Corporations Excluded - Sec. 11. (a) Except as provided in this chapter and...

6-3.6-6-12. Allocation Amount of Certified Shares; Civil Taxing Units - Sec. 12. (a) Except as provided in this chapter and...

6-3.6-6-13. Repealed - As added by P.L.243-2015, SEC.10. Repealed by P.L.247-2017, SEC.21.

6-3.6-6-14. Calculation of Allocation of Certified Shares Among Civil Taxing Units - Sec. 14. (a) This section applies to an allocation of...

6-3.6-6-15. Adjustment of Allocation or Distribution of Certified Shares; Fire Protection Territory - Sec. 15. (a) This section applies to an allocation or...

6-3.6-6-16. Marion County; Certified Shares; Supplemental Allocation and Distribution Requirements - Sec. 16. IC 6-3.6-11 applies to the allocation of certified...

6-3.6-6-17. Certified Shares; Uses - Sec. 17. A civil taxing unit may use its certified...

6-3.6-6-18. Pledge of Certified Shares; Payment of Bonds; Lease Payments; Approval by Fiscal Body - Sec. 18. A civil taxing unit may pledge its certified...

6-3.6-6-19. Authorization for a Civil Taxing Unit to Distribute Its Certified Shares to Another Governmental Entity; Procedures - Sec. 19. (a) A civil taxing unit may distribute any...

6-3.6-6-20. Allocation or Distribution of Revenue Made on the Basis of Property Tax Levies or Budgets in Certain Counties - Sec. 20. (a) This section does not apply to distributions...

6-3.6-6-21. Ability to Contribute Certified Shares to Regional Development Authority Infrastructure Fund - Sec. 21. A civil taxing unit may contribute any part...

6-3.6-6-21.2. School Corporation Allocation of Local Income Tax Revenue to Any Fund - Sec. 21.2. A school corporation that receives a distribution of...