Indiana Code Title 6. Taxation § 6-3.6-6-2.8

Sec. 2.8. (a) As used in this section, “emergency medical services” has the meaning set forth in IC 16-18-2-110.

(b) The fiscal body of a county may adopt an ordinance to impose a tax rate for emergency medical services in the county.  The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%).  The tax rate may not be in effect for more than twenty-five (25) years.

(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 by the county only for paying for operating costs incurred by the county for emergency medical services that are provided throughout the county.