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Indiana Code — Title 6 (Taxation)

IC 6-3.6-3-1

Adopting body; local income tax council; county fiscal body

Official textiga.in.govlast amended

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027.
Sec. 1. (a) The following is the adopting body for a county:

# (1)

The local income tax council in a county in which the county income tax council adopted either:

# (A)

a county option income tax under IC 6-3.5-6 (repealed) that was in effect on January 1, 2015; or

# (B)

a county economic development income tax for the county under IC 6-3.5-7 (repealed) that was in effect on January 1, 2015.

# (2)

The county fiscal body in any other county.

# (3)

The county fiscal body for purposes of adopting a rate dedicated to paying for a PSAP in the county as permitted by IC 6-3.6-6-2.5.

# (4)

The county fiscal body for purposes of adopting a rate dedicated to paying for acute care hospitals in the county as permitted by IC 6-3.6-6-2.6.

# (5)

The county fiscal body for purposes of adopting a rate dedicated to paying for correctional facilities and rehabilitation facilities in the county as permitted by IC 6-3.6-6-2.7.

(b) A local income tax council is established for each county. The membership of each county's local income tax council consists of the fiscal body of the county and the fiscal body of each city or town that lies either partially or entirely within that county.
As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.15; P.L.184-2018, SEC.1; P.L.137-2024, SEC.2.

Amendment history

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.15; P.L.184-2018, SEC.1; P.L.137-2024, SEC.2.

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Nearby sections (25 sections)
  1. 6-3.6-2-9 · "Executive"
  2. 6-3.6-2-10 · "Fiscal body"
  3. 6-3.6-2-11 · "Impose"
  4. 6-3.6-2-12 · "Local income tax council"
  5. 6-3.6-2-13 · "Local taxpayer"
  6. 6-3.6-2-13.5 · "PSAP"
  7. 6-3.6-2-14 · "Public safety"
  8. 6-3.6-2-14.5 · "Regional jail"
  9. 6-3.6-2-15 · "Resident local taxpayer"
  10. 6-3.6-2-16 · "School corporation"
  11. 6-3.6-2-17 · "Tax"
  12. 6-3.6-2-18 · "Welfare allocation amount"
  13. 6-3.6-3-1 · Adopting body; local income tax council; county fiscal body
  14. 6-3.6-3-2 · Actions by ordinance or resolution; uniform documents;
  15. 6-3.6-3-3 · Effective date of ordinance
  16. 6-3.6-3-3.3 · Effective date of ordinance; municipal local income tax
  17. 6-3.6-3-4 · Tax rate remains in effect until effective date of…
  18. 6-3.6-3-5 · Voting on ordinances; votes recorded and certified by…
  19. 6-3.6-3-6 · Local income tax council; allocation of votes; county with a
  20. 6-3.6-3-7 · Local income tax council; procedures for proposal of an
  21. 6-3.6-3-7.5 · County council hearing requirements for ordinances;…
  22. 6-3.6-3-8 · Local income tax council; resolution to propose an…
  23. 6-3.6-3-9 · Local income tax council; voting by resolution
  24. 6-3.6-3-9.5 · Local income tax council that is a county with a single…
  25. 6-3.6-3-10 · Local income tax council; may not adopt more than one
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