"Local taxpayer"

# (1)

As it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22), an individual who resides in that county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22) on the date specified in IC 6-3.6-8-3.

# (2)

As it relates to a particular county, an individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect. However, for purposes of a local income tax imposed by a municipality under IC 6-3.6-6-22, the term does not include an individual described in this subdivision.

# (3)

As it relates to a particular county, and only for purposes of a rate imposed by a county under 6-3.6-6-2(b)(3), the term includes an individual who:

# (A)

has income apportioned to Indiana as:

(i) a team member under IC 6-3-2-2.7; or

(ii) a race team member under IC 6-3-2-3.2;
for services rendered in the county; and

# (B)

is not described in subdivision (1) or (2).
As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15; P.L.68-2025, SEC.100.