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Indiana Code — Title 6 (Taxation)

IC 6-3.6-3-3.3

Effective date of ordinance; municipal local income tax

Official textiga.in.govlast amended

Effective 7-1-2027.
Sec. 3.3.

# (a)

This section applies to an ordinance adopted by a city or town that adopts, increases, decreases, or rescinds a tax or a tax rate under IC 6-3.6-6-22.

# (b)

An ordinance adopted by a city or town on or before October 1 of a calendar year shall take effect on January 1 of the calendar year that immediately succeeds the year in which the ordinance is adopted.

# (c)

An ordinance adopted by a city or town after October 1 of a calendar year shall take effect on January 1 of the second succeeding calendar year following the year the ordinance is adopted.
As added by P.L.68-2025, SEC.104.

Amendment history

As added by P.L.68-2025, SEC.104.

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