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.
Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-3.6-6-2.5 - last updated June 08, 2021 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-3-6-6-2-5.html
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