Indiana Code — Title 6 (Taxation)
IC 6-3.6-6-2.8
Tax rate for emergency medical services; adoption of
ordinance by county fiscal body; tax rate; distribution of revenue
Note: This version of section effective until 1-1-2028. See also following repeal of this section, effective 1-1-2028.
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.
As added by P.L.95-2022, SEC.4. Amended by P.L.236-2023, SEC.80.
Amendment history
As added by P.L.95-2022, SEC.4. Amended by P.L.236-2023, SEC.80.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-5-2 · Treatment of tax as property taxes; credit may not reduce…
- 6-3.6-5-3 · Adoption of ordinance; imposition of tax; findings and
- 6-3.6-5-4 · Credit; reduction in property taxes
- 6-3.6-5-5 · Assistance in calculating credit percentage; department of…
- 6-3.6-5-6 · Rate of tax; property tax credit; allocation categories;…
- 6-3.6-5-7 · Chapter expiration
- 6-3.6-6-0.5 · "Nonmunicipal civil taxing unit"
- 6-3.6-6-1 · Imposition of tax
- 6-3.6-6-2 · Rate of tax
- 6-3.6-6-2.5 · Tax rate for a PSAP in certain counties; adoption of…
- 6-3.6-6-2.6 · Tax rate for acute care hospital; adoption of ordinance by
- 6-3.6-6-2.7 · Tax rate for correctional and rehabilitation facilities;…
- 6-3.6-6-2.8 · Tax rate for emergency medical services; adoption of
- 6-3.6-6-2.9 · Tax rate for county staff expenses and courtroom costs of…
- 6-3.6-6-3 · Treatment of tax revenue; distributions to school…
- 6-3.6-6-3.1 · Tax rate for funding property tax homestead credits;
- 6-3.6-6-4 · Additional revenue; allocation; public safety; economic
- 6-3.6-6-4.3 · Revenue for fire protection and emergency medical…
- 6-3.6-6-4.5 · Revenue for nonmunicipal civil taxing units; adoption of…
- 6-3.6-6-5 · Allocations; pledge for payment of bonds or leases
- 6-3.6-6-6 · Repealed
- 6-3.6-6-6.1 · Revenue for certain cities and towns; allocation; request…
- 6-3.6-6-7 · Repealed
- 6-3.6-6-8 · Allocation of certified distribution; allocation of revenue…
- 6-3.6-6-8.5 · Marion County; allocation of additional revenue to fund