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Indiana Code — Title 6 (Taxation)

IC 6-9-60-4

Tax rate

Official textiga.in.govlast amended

Sec. 4. (a) After June 30, 2025, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 3 of this chapter to a tax rate that exceeds five percent (5%) but does not exceed eight percent (8%). If the county imposes a tax rate that exceeds five percent (5%), the portion that exceeds five percent (5%) terminates January 1, 2047.

(b) If the county fiscal body adopts an ordinance for an increase under this section:

# (1)

it shall immediately send a certified copy of the ordinance to the department of state revenue; and

# (2)

the increase applies to transactions after the last day of the month in which the ordinance is adopted, if the county fiscal body adopts the ordinance on or before the fifteenth day of a month. If the county fiscal body adopts the ordinance after the fifteenth day of a month, the tax applies to transactions after the last day of the month following the month in which the ordinance is adopted.
As added by P.L.230-2025, SEC.109.

Amendment history

As added by P.L.230-2025, SEC.109.

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Nearby sections (25 sections)
  1. 6-9-59-3 · Authorization to impose tax
  2. 6-9-59-4 · Food or beverage tax transactions to which tax applies
  3. 6-9-59-5 · Rate
  4. 6-9-59-6 · Applicability of state gross retail tax provisions
  5. 6-9-59-7 · Distribution
  6. 6-9-59-8 · Food and beverage tax receipts fund
  7. 6-9-59-9 · Uses of revenue
  8. 6-9-59-10 · Covenant
  9. 6-9-59-11 · Expiration of tax
  10. 6-9-60-1 · Application
  11. 6-9-60-2 · Definitions
  12. 6-9-60-3 · Fiscal body ability to levy tax; categories of eligible
  13. 6-9-60-4 · Tax rate
  14. 6-9-60-5 · Convention, visitor, and tourism promotion fund
  15. 6-9-60-6 · Commission
  16. 6-9-60-7 · Powers of commission
  17. 6-9-60-8 · Handling and expenditure of money by commission
  18. 6-9-60-9 · Unauthorized transfer; felony
  19. 6-9-60-10 · Termination and expiration
  20. 6-9-61-1 · Application
  21. 6-9-61-2 · Application of definitions
  22. 6-9-61-3 · Fiscal body ability to levy tax
  23. 6-9-61-4 · Applicable transactions
  24. 6-9-61-5 · Tax rate
  25. 6-9-61-6 · Imposition, payment, and collection of tax
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