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Current as of January 02, 2024 | Updated by FindLaw Staff
Sec. 11.2. (a) This section applies to a license for which a unit imposed a fee before July 1, 2017.
(b) As used in this section, “license” means any license, permit, registration, endorsement, or certificate required by a unit for:
(1) an individual to practice or a business to engage one (1) or more individuals to practice an occupation or profession in an area over which the unit has jurisdiction; or
(2) an individual or business to use in an area over which the unit has jurisdiction, a name, or other designation that is associated with an occupation or a profession.
(c) After June 30, 2017, a unit shall waive fees and taxes related to the initial issuance and reinstatement, including tests, inspections, and other activities that are a condition of the initial issuance or reinstatement of a license, of an occupational or professional license if:
(1) the combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) of:
(A) the applicant and the applicant's spouse; and
(B) any other individuals living together with the applicant at one (1) residence as a domestic unit with mutual economic dependency;
for the calendar year preceding the year in which an application to issue, renew, or reinstate is made did not exceed one hundred twenty percent (120%) of the federal poverty level;
(2) the applicant, at the time of submitting an application for the initial issuance or reinstatement of a license, is enrolled in a state or federal public assistance program;
(3) the applicant is a veteran (as defined in IC 10-17-15-3) or the spouse of a veteran; or
(4) the applicant is a member of the armed forces of the United States (as defined in IC 5-9-4-3) or national guard (as defined in IC 5-9-4-4) on active duty or the spouse of the member.
(d) After June 30, 2017, a unit shall waive fifty percent (50%) of the fees and taxes related to the initial issuance and reinstatement, including tests, inspections, and other activities that are a condition of the initial issuance or reinstatement of a license, of an occupational or professional license if the combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) of:
(1) the applicant and the applicant's spouse; and
(2) any other individuals living together with the applicant at one (1) residence as a domestic unit with mutual economic dependency;
for the calendar year preceding the year in which an application to issue, renew, or reinstate is made equaled or exceeded one hundred twenty percent (120%) of the federal poverty level and did not exceed one hundred eighty-five percent (185%) of the federal poverty level.
Cite this article: FindLaw.com - Indiana Code Title 36. Local Government § 36-1-3-11.2 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-36-local-government/in-code-sect-36-1-3-11-2/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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