6-3.6-6-2.5. Tax rate for a PSAP in certain counties; adoption of ordinance by county fiscal body; distribution of revenue

IN Code § 6-3.6-6-2.5 (2019) (N/A)
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Sec. 2.5. (a) This section applies to a county in which the adopting body:

(1) is the local income tax council; and

(2) did not allocate the revenue under this chapter from an expenditure rate of at least one-tenth of one percent (0.1%) to pay for a PSAP in the county for a year.

(b) A county fiscal body may adopt an ordinance to impose a tax rate for a PSAP in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%).

(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used only for paying for a PSAP in the county.

As added by P.L.180-2016, SEC.16.