reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-7. Daviess County; Additional Rate for County Jail Facilities; Use of Additional Revenue; Balance Transfer to County Highway Fund

Sec. 7. (a) This section applies to Daviess County.
(b) Daviess County possesses unique governmental and economic development challenges due to:
(1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business;
(2) an increase in property taxes for taxable years after December 31, 2000, for the construction of a new elementary school; and
(3) overcrowding of the county jail, the costs associated with housing the county's inmates outside the county, and the potential unavailability of additional housing for inmates outside the county.
The use of a tax under this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes of this section, rather than the use of property taxes, promotes these purposes.
(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in this section.
(d) Revenue from the tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, improve, renovate, remodel, or equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.
(2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, remodeling, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.
(e) The tax imposed under this section may be imposed only until the last of the following dates:
(1) The date on which the purposes described in subsection (d)(1) are completed.
(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid.
The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years.
(f) Money accumulated from the tax under this section after:
(1) the redemption of bonds issued; or
(2) the final payment of lease rentals due under a lease entered into under this section;
shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-8. Elkhart County; Additional Rate for Jail and Other Criminal Justice Facilities; Use of Additional Revenue; Balance Transfer to County Highway Fund

Sec. 8. (a) This section applies to Elkhart County.
(b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in subsection (c).
(c) Revenue raised from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, improve, renovate, or equip:
(A) jail facilities;
(B) juvenile court, detention, and probation facilities;
(C) other criminal justice facilities; and
(D) related buildings and parking facilities;
located in the county, including costs related to the demolition of existing buildings and the acquisition of land.
(2) To repay bonds issued or leases entered into for the purposes described in subdivision (1).
(3) To operate and maintain jail facilities described in subdivision (1)(A) after the purposes described in subdivision (1) are completed and any bonds issued or leases entered into under subdivision (2) are fully paid.
(d) The term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years.
(e) Money accumulated from a tax under this section that remains after the tax imposed by this section is terminated shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.59.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-8.7. Fulton County; Additional Rate for Jail and Related Buildings and Parking Facilities; Use of Additional Revenue; County Jail Revenue Fund

Sec. 8.7. (a) This section applies to Fulton County.
(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.
(c) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following:
(1) Finance, construct, acquire, improve, renovate, and equip a county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.
(2) Pay bonds issued or leases entered into for the purposes described in subdivision (1).
(3) Operate and maintain the facilities described in subdivision (1).
(d) If the county council makes the determination set forth in subsection (c), the county council may adopt an ordinance to impose a local income tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to pay for the purposes described in subsection (c).
(e) The tax rate used to pay for the purposes described in subsection (c)(1) and (c)(2) may be imposed only until the latest of the following dates:
(1) The date on which the financing, construction, acquisition, improvement, renovation, and equipping of the facilities as described in subsection (c) are completed.
(2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (c) are fully paid.
(3) The date on which an ordinance adopted under subsection (d) is rescinded.
(f) The tax rate under this section may be imposed beginning in the year following the year the ordinance is adopted and until the date on which the ordinance adopted under this section is rescinded.
(g) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (c) may not exceed twenty-five (25) years.
(h) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund.
(i) Local income tax revenues derived from the tax rate imposed under this section:
(1) may be used only for the purposes described in this section;
(2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and
(3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (c).
As added by P.L.184-2018, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-10. Howard County; Additional Rate to Fund the Operation and Maintenance of a Jail or Juvenile Detention Center

Sec. 10. (a) This section applies only to Howard County.
(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.
(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).
(d) Revenues raised from a tax imposed under this section may be used only to fund the county's operation and maintenance of a jail or a juvenile detention center, or both.
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-11. Jackson County; Additional Rate for Jail and Juvenile Detention Center

Sec. 11. (a) This section applies only to Jackson County.
(b) For calendar years ending before January 1, 2024, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed one-tenth percent (0.1%).
(c) Revenue raised from a tax under this section may be used only for the purposes of funding the operation and maintenance of a jail and juvenile detention center opened after July 1, 1998.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-13. Knox County; Additional Rate for County Jail Facilities

Sec. 13. (a) This section applies only to Knox County.
(b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in this section.
(c) Revenue from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, and equip the county jail.
(2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-14. Marshall County; Additional Rate for Criminal Justice Facilities; Uses; Balance Transfer to the County Jail Fund

Sec. 14. (a) This section applies only to Marshall County.
(b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in subsection (c).
(c) Revenue raised from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, improve, renovate, or equip:
(A) jail facilities;
(B) juvenile court, detention, and probation facilities;
(C) other criminal justice facilities; and
(D) related buildings and parking facilities;
located in the county, including costs related to the demolition of existing buildings and the acquisition of land.
(2) Repay bonds issued or leases entered into for the purposes described in subdivision (1).
(d) The tax imposed under this section may be imposed only until the last of the following dates:
(1) The date on which the purposes described in subsection (c)(1) are completed.
(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (c)(2) are fully paid.
The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (c)(2) may not exceed twenty (20) years.
(e) Money accumulated from the tax under this section after the tax imposed by this section is terminated shall be transferred to the county jail fund to be established under subsection (f).
(f) The county auditor shall establish a county jail fund that shall only be used for maintenance of a jail facility, and shall not be used to issue new debt or enter into leases, notwithstanding any other sections of this chapter.
As added by P.L.243-2015, SEC.10. Amended by P.L.38-2021, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-15. Miami County; Additional Rate for County Jail; Uses

Sec. 15. (a) This section applies only to Miami County.
(b) Miami County possesses unique economic development challenges due to:
(1) underemployment in relation to similarly situated counties; and
(2) the presence of a United States government military base or other military installation that is completely or partially inactive or closed.
Maintaining low property tax rates is essential to economic development, and the use of a tax under this section to carry out the purposes of this section rather than use of property taxes promotes these purposes.
(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to pay the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail.
(d) Revenue raised from a tax imposed under this section may be used only for the purposes of paying the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail, including the repayment of bonds issued, or leases entered into, for financing, constructing, acquiring, renovating, and equipping a county jail.
As added by P.L.243-2015, SEC.10. Amended by P.L.255-2017, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-16. Monroe County; Additional Rate to Fund the Operation and Maintenance of a Juvenile Detention Center or Facilities Providing Juvenile Services

Sec. 16. (a) This section applies only to Monroe County.
(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.
(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).
(d) Revenues raised from a tax imposed under this section may be used only to fund the operation and maintenance of a juvenile detention center and other facilities to provide juvenile services.
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-17. Perry County; Additional Rate for County Jail and Related Buildings; Uses; Balance Transfer to the County Jail Operations Fund

Sec. 17. (a) This section applies only to Perry County.
(b) Perry County possesses unique governmental and economic development challenges due to:
(1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business; and
(2) overcrowding of the county jail, the costs associated with housing the county's inmates outside the county, and the potential unavailability of additional housing for inmates outside the county.
The use of a tax under this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes described in this section promotes these purposes.
(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Five-tenths percent (0.5%).
(2) The rate necessary to carry out the purposes described in this section.
(d) Revenue from a tax imposed under this section may be used only for the following purposes:
(1) To finance, construct, acquire, improve, renovate, remodel, or equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.
(2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, remodeling, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.
(e) The tax imposed under this section may be imposed only until the last of the following dates:
(1) The date on which the purposes described in subsection (d)(1) are completed.
(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid.
The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years.
(f) Funds accumulated from a tax under this section after:
(1) the redemption of the bonds issued; or
(2) the final payment of lease rentals due under a lease entered into under this section;
shall be transferred to the county jail operations fund to be used for financing the maintenance and operations of the Perry County detention center.
As added by P.L.243-2015, SEC.10. Amended by P.L.38-2021, SEC.46.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-18. Pulaski County; Additional Rate for Jail, Courthouse, and Justice Center

Sec. 18. (a) This section applies only to Pulaski County.
(b) For calendar years beginning before January 1, 2021, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2020.
(c) For calendar years beginning after December 31, 2020, and before January 1, 2036, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2035.
(d) This subsection applies in the 2020 calendar year. Revenue from a tax imposed under this section may be used only for the purposes of paying the costs of operating and maintaining a jail and justice center.
(e) For calendar years beginning after December 31, 2020, revenue from a calendar year under this section may be used only for the purposes of paying costs of renovating a courthouse or a justice center.
As added by P.L.243-2015, SEC.10. Amended by P.L.153-2020, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-19. Randolph County; Additional Rate for Courthouse, County Jail, Public Safety Improvements, and Other County Facilities; Renovation of Former County Hospital; Volunteer Fire Department

Sec. 19. (a) This section applies only to Randolph County.
(b) Randolph County possesses:
(1) unique fiscal challenges to finance the operations of county government due to the county's ongoing obligation to repay amounts received by the county due to an overpayment of the county's certified distribution under IC 6-3.5-1.1-9 (before its repeal) for a prior year; and
(2) unique capital financing needs related to the purposes described in this section.
(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in this section.
(d) Revenues from a tax under this section may be used only for the following purposes:
(1) Financing, constructing, acquiring, renovating, and equipping the county courthouse, and financing and renovating the former county hospital for additional office space, educational facilities, nonsecure juvenile facilities, and other county functions, including the repayment of bonds issued, or leases entered into, for constructing, acquiring, renovating, and equipping the county courthouse and for renovating the former county hospital for additional office space, educational facilities, nonsecure juvenile facilities, and other county functions.
(2) Financing, constructing, acquiring, renovating, and equipping buildings for a volunteer fire department (as defined in IC 36-8-12-2) that provides services in any part of the county.
(3) Financing, constructing, acquiring, and renovating firefighting apparatus or other related equipment for a volunteer fire department (as defined in IC 36-8-12-2) that provides services in any part of the county.
(4) Subject to subsection (e), the following purposes:
(A) Operating the county courthouse.
(B) Financing, constructing, acquiring, renovating, equipping, and operating the county jail, public safety improvements, and other county facilities, including the repayment of bonds issued, or leases entered into, for constructing, acquiring, renovating, and equipping the county jail, public safety improvements, and other county facilities.
(e) Before revenues from a tax under this section may be used for the purposes described in subsection (d)(4), the county fiscal body must adopt an ordinance that:
(1) specifically authorizes the revenue to be used for those purposes; and
(2) recognizes that if the revenues are used for those purposes, the tax rate will continue after the purposes described in subsection (d)(1) through (d)(3) are completed.
As added by P.L.243-2015, SEC.10. Amended by P.L.184-2018, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-20. Scott County; Additional Rate for Jail Facilities

Sec. 20. (a) This section applies only to Scott County.
(b) Scott County is a county in which:
(1) maintaining low property tax rates is essential to economic development; and
(2) the use of additional tax revenues as provided in this section, rather than the use of property taxes, to fund:
(A) the financing, construction, acquisition, improvement, renovation, equipping, operation, or maintenance of jail facilities; and
(B) the repayment of bonds issued or leases entered into for the purposes described in clause (A), except operation or maintenance;
promotes the purpose of maintaining low property tax rates.
(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to pay the costs of financing, constructing, acquiring, renovating, and equipping the facilities described in subsection (d).
(d) Revenues raised under this section may be used only for the following purposes:
(1) The financing, construction, acquisition, improvement, renovation, equipping, operation, or maintenance of jail facilities.
(2) The repayment of bonds issued or leases entered into for the purposes described in subdivision (1), except operation or maintenance.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-21. Starke County; Additional Rate for County Jail; Uses

Sec. 21. (a) This section applies only to Starke County.
(b) Starke County possesses unique governmental and economic development challenges due to:
(1) the county's predominantly rural geography, demography, and economy;
(2) the county's relatively low tax base and relatively high property tax rates;
(3) the current maximum capacity of the county jail, which was constructed in 1976; and
(4) pending federal class action litigation seeking a mandate to address capacity and living conditions in the county jail.
The use of a tax under this section is necessary for the county to address jail capacity and appropriate inmate living conditions and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes described in this section promotes these purposes.
(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Sixty-five hundredths percent (0.65%).
(2) The rate necessary to carry out the purposes described in this section.
(d) Revenue from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, and equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.
(2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.
(e) The tax imposed under this section may be imposed only until the last of the following dates:
(1) The date on which the purposes described in subsection (d)(1) are completed.
(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid.
The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-23. Wayne County; Additional Rate for County Jail; Uses; Balance Transfer to County Highway Fund

Sec. 23. (a) This section applies only to Wayne County.
(b) Wayne County possesses unique economic development challenges due to underemployment in relation to similarly situated counties. Maintaining low property tax rates is essential to economic development, and the use of a tax under this section to pay any bonds issued or leases entered into to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.
(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed twenty-five hundredths percent (0.25%).
(d) Revenue raised from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, improve, renovate, or equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land.
(2) To repay bonds issued, or leases entered into, for constructing, acquiring, improving, renovating, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land.
(e) The tax imposed under this section may be imposed only until the later of the date on which the financing, acquisition, improvement, renovation, and equipping described in this section are completed or the date on which the last of any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping described in this section are fully paid. The term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years.
(f) Notwithstanding any other law, funds accumulated from the tax imposed under this section after:
(1) the redemption of bonds issued; or
(2) the final payment of lease rentals due under a lease entered into under this section;
shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-24. Additional Rate in a County That Is a Member of a Regional Development Authority; Uses

Sec. 24. (a) This section applies only to a county that is a member of a regional development authority under IC 36-7.6.
(b) The adopting body for the county may impose a tax rate on the adjusted gross income tax of local taxpayers that is not greater than:
(1) in the case of a county described in IC 36-7.6-4-2(c)(2), twenty-five thousandths of one percent (0.025%); or
(2) in the case of any other county to which this section applies, five-tenths of one percent (0.50%). The tax rate under this subdivision plus the tax rate imposed under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2.
(c) The revenue from a tax under this section may be used only for the purpose of transferring the revenue in the regional development authority under IC 36-7.6.
As added by P.L.243-2015, SEC.10. Amended by P.L.10-2019, SEC.40; P.L.165-2021, SEC.92.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-25. Additional Rate for Jail Facilities in a County Subject to a Federal Court Order; Uses; Balance Transfer to the County General Fund

Sec. 25. (a) This section applies only to a county that:
(1) operates a county jail that is subject to an order that:
(A) was issued by a federal district court before January 1, 2003; and
(B) has not been terminated;
(2) operates a county jail that fails to meet:
(A) American Correctional Association Jail Construction Standards; and
(B) Indiana jail operation standards adopted by the department of correction; and
(3) has insufficient revenue to finance the construction, acquisition, improvement, renovation, and equipping of a county jail and related buildings and parking facilities.
(b) A county described in subsection (a) possesses unique economic development challenges due to underemployment in relation to similarly situated counties. Maintaining low property tax rates is essential to economic development. The use of a tax under this section for the purposes of this section, rather than the use of property taxes, promotes these purposes.
(c) For purposes of this section, "county jail" includes any other penal facility that is:
(1) located in; and
(2) operated by;
the county.
(d) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in this section.
(e) Revenue from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, improve, renovate, or equip a county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land.
(2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land.
(f) The tax imposed under this section may be imposed only until the last of the following dates:
(1) The date on which the purposes described in subsection (e)(1) are completed.
(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (e)(2) are fully paid.
The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (e)(2) may not exceed thirty (30) years.
(g) Funds accumulated from the tax under this section after:
(1) the redemption of bonds issued; or
(2) the final payment of lease rentals due under a lease entered into under this section;
shall be transferred to the county general fund.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-26. Additional Rate for Courthouse in a County That Is Subject to a Federal Court Order and Required to Comply With the Americans With Disabilities Act; Uses

Sec. 26. (a) This section applies to a county that:
(1) operates a courthouse that is subject to an order that:
(A) is issued by a federal district court;
(B) applies to an action commenced before January 1, 2003; and
(C) requires the county to comply with the federal Americans with Disabilities Act; and
(2) has insufficient revenues to finance the construction, acquisition, improvement, renovation, equipping, and operation of the courthouse facilities and related facilities.
(b) A county described in this section possesses unique fiscal challenges in financing, renovating, equipping, and operating the county courthouse facilities and related facilities because the county consistently has one (1) of the highest unemployment rates in Indiana. Maintaining low property tax rates is essential to economic development in the county. The use of a tax under this section for the purposes of this section promotes these purposes.
(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:
(1) Twenty-five hundredths percent (0.25%).
(2) The rate necessary to carry out the purposes described in this section.
(d) Revenue from a tax under this section may be used only for the following purposes:
(1) To finance, construct, acquire, improve, renovate, equip, or operate the county courthouse or related facilities.
(2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, equipping, or operating the county courthouse or related facilities.
(3) To pay for economic development projects described in the county's capital improvement plan.
(e) Funds accumulated from a tax under this section or any other revenues of the county may be deposited into a nonreverting fund of the county to be used for operating costs of the courthouse facilities, juvenile detention facilities, or related facilities.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-27. Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; Additional Rate for Public Transportation Projects

Sec. 27. (a) This section applies only to an eligible county, as defined in IC 8-25-1-4.
(b) If the voters of the county approve a local public question under IC 8-25-2, the fiscal body of the county may adopt an ordinance to provide for the use of local income tax revenues attributable to an additional tax rate imposed under IC 6-3.6-6 to fund a public transportation project under IC 8-25. However, a county fiscal body shall adopt an ordinance under this subsection if required by IC 8-25-6-10 to impose an additional tax rate on the county taxpayers (as defined in IC 8-24-1-10) who reside in a township in which the voters approve a public transportation project in a local public question held under IC 8-25-6. An ordinance adopted under this subsection must specify an additional tax rate to be imposed in the county (or township in the case of an additional rate required by IC 8-25-6-10) of at least one-tenth percent (0.1%), but not more than twenty-five hundredths percent (0.25%). If an ordinance is adopted under this subsection, the amount of the certified distribution attributable to the additional tax rate imposed under this subsection must be:
(1) retained by the county auditor;
(2) deposited in the county public transportation project fund established under IC 8-25-3-7; and
(3) used for the purpose provided in this subsection instead of as a property tax replacement distribution.
(c) The tax rate under this section plus the tax rate under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.63.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 8. Administration of Tax › 6-3.6-8-1. Determination of Tax Rates; Different Tax Rates in a Taxable Year

Sec. 1. If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS:
STEP ONE: For each tax rate in effect in a year, multiply:
(A) the number of months in the taxpayer's taxable year in which the rate is in effect; by
(B) the rate.
STEP TWO: Divide:
(A) the sum of the amounts determined under STEP ONE; by
(B) twelve (12).
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 8. Administration of Tax › 6-3.6-8-2. Tax Liability; Determination When Tax Is Not in Effect During Entire Taxable Year

Sec. 2. If the tax is not in effect during a local taxpayer's entire taxable year, the amount of tax that the local taxpayer owes for that taxable year equals the product of:
(1) the amount of tax the local taxpayer would owe if the tax had been imposed during the local taxpayer's entire taxable year; multiplied by
(2) a fraction equal to:
(A) the number of days in the local taxpayer's taxable year during which the tax was in effect; divided by
(B) the total number of days in the local taxpayer's taxable year.
However, if the taxpayer files state income tax returns on a calendar year basis, the fraction to be applied under this section is one-half (1/2).
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 8. Administration of Tax › 6-3.6-8-3. County Residency and Place of Business or Employment; Determination

Sec. 3. (a) For purposes of this article, an individual shall be treated as a resident of the county in which the individual:
(1) maintains a home, if the individual maintains only one (1) home in Indiana;
(2) if subdivision (1) does not apply, is registered to vote;
(3) if subdivision (1) or (2) does not apply, registers the individual's personal automobile; or
(4) spent the majority of the individual's time in Indiana during the taxable year in question, if subdivision (1), (2), or (3) does not apply.
(b) The residence or principal place of business or employment of an individual is to be determined on January 1 of the calendar year in which the individual's taxable year commences. If an individual changes the location of the individual's residence or principal place of employment or business to another county in Indiana during a calendar year, the individual's liability for tax is not affected.
(c) Notwithstanding subsection (b), if an individual becomes a local taxpayer for purposes of IC 36-7-27 during a calendar year because the individual:
(1) changes the location of the individual's residence to a county in which the individual begins employment or business at a qualified economic development tax project (as defined in IC 36-7-27-9); or
(2) changes the location of the individual's principal place of employment or business to a qualified economic development tax project and does not reside in another county in which a tax is in effect;
the individual's adjusted gross income attributable to employment or business at the qualified economic development tax project is taxable only by the county containing the qualified economic development tax project.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 8. Administration of Tax › 6-3.6-8-4. Reciprocity Agreements for Exemption From Tax; Local Governmental Entities

Sec. 4. (a) Using procedures provided under this chapter, the adopting body of any adopting county may pass an ordinance to enter into reciprocity agreements with the taxing authority of any city, town, municipality, county, or other similar local governmental entity of any other state. The reciprocity agreements must provide that the income of resident local taxpayers is exempt from income taxation by the other local governmental entity to the extent income of the residents of the other local governmental entity is exempt from the tax in the adopting county.
(b) A reciprocity agreement adopted under this section may not become effective until it is also made effective in the other local governmental entity that is a party to the agreement.
(c) The form and effective date of any reciprocity agreement described in this section must be approved by the department.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 8. Administration of Tax › 6-3.6-8-5. Adjusted Gross Income Tax Provisions; Applicability; Employer's Withholding Report

Sec. 5. (a) Except as otherwise provided in subsection (b) and the other provisions of this article, all provisions of the adjusted gross income tax law (IC 6-3) concerning:
(1) definitions;
(2) declarations of estimated tax;
(3) filing of returns;
(4) deductions or exemptions from adjusted gross income;
(5) remittances;
(6) incorporation of the provisions of the Internal Revenue Code;
(7) penalties and interest; and
(8) exclusion of military pay credits for withholding;
apply to the imposition, collection, and administration of the tax imposed by this article.
(b) IC 6-3-3-3, IC 6-3-3-5, and IC 6-3-5-1 do not apply to the tax imposed by this article.
(c) Notwithstanding subsections (a) and (b), each employer shall report to the department of state revenue the amount of withholdings attributable to each county. This report shall be submitted to the department of state revenue:
(1) each time the employer remits to the department the tax that is withheld; and
(2) annually along with the employer's annual withholding report.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.64.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 8. Administration of Tax › 6-3.6-8-6. Credit; Taxes Imposed by a Governmental Entity Outside Indiana

Sec. 6. (a) Except as provided in subsection (b), if for a particular taxable year a local taxpayer is liable for an income tax imposed by a county, city, town, or other local governmental entity located outside Indiana, that local taxpayer is entitled to a credit against the tax liability imposed under this article for that same taxable year. The amount of the credit equals the amount of tax imposed by the other governmental entity on income derived from sources outside Indiana and subject to the tax imposed under this article. However, the credit provided by this section may not reduce a local taxpayer's tax liability to an amount less than would have been owed if the income subject to taxation by the other governmental entity had been ignored.
(b) The credit provided by this section does not apply to a local taxpayer to the extent that the other governmental entity provides for a credit to the taxpayer for the amount of taxes owed under this article.
(c) To claim the credit provided by this section, a local taxpayer must provide the department with satisfactory evidence that the taxpayer is entitled to the credit.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 8. Administration of Tax › 6-3.6-8-7. Perry County; Adjusted Gross Income Earned in an Adjacent County Located in Another State

Sec. 7. In the case of a local taxpayer who is a resident of Perry County, the term "adjusted gross income" does not include adjusted gross income that is:
(1) earned in a county that is:
(A) located in another state; and
(B) adjacent to the county in which the taxpayer resides; and
(2) subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-1. Budget Agency Accounting for Each County; Undistributed Amounts

Sec. 1. (a) The budget agency shall maintain an accounting for each county imposing a tax based on annual returns filed by or for county taxpayers. Any undistributed amounts so accounted for shall be held in reserve for the respective counties separate from the state general fund.
(b) Undistributed amounts shall be invested by the treasurer of state and the income earned shall be credited to the counties based on each county's undistributed amount.
As added by P.L.243-2015, SEC.10. Amended by P.L.126-2016, SEC.1; P.L.165-2021, SEC.93.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-4. Distribution of Revenue to a County; Amount

Sec. 4. Revenue derived from the imposition of the tax shall, in the manner prescribed by this chapter, be distributed to the county that imposed it. The amount that is to be distributed to a county during an ensuing calendar year equals the amount of tax revenue that the budget agency determines has been:
(1) attributed to that county for a taxable year ending in a calendar year preceding the calendar year in which the determination is made; and
(2) reported on an annual return or amended return filed by or for a county taxpayer and processed by the department in the state fiscal year ending before July 1, or for a federal income tax deadline set after July 1, a date set by the department for a period of not more than sixty (60) days beyond the federal deadline, of the calendar year in which the determination is made.
As added by P.L.243-2015, SEC.10. Amended by P.L.165-2021, SEC.94; P.L.137-2022, SEC.54.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-4.1. Adjustments

Sec. 4.1. The budget agency shall adjust the amounts determined under section 4 of this chapter for the credits claimed against local income taxes under IC 6-3.6-8-6 and IC 6-3.1-19. The adjustments made by the budget agency may be phased-in over several fiscal years until the credits are fully accounted for.
As added by P.L.165-2021, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-6. Reduction of Certified Amount to Offset Overpayment

Sec. 6. The budget agency shall certify an amount less than the amount determined under section 5(b) of this chapter if the budget agency determines that the reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribution. The budget agency may reduce the amount of the certified distribution over several calendar years so that any overpayments are offset over several years rather than in one (1) lump sum.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-7. Adjustment of Certified Distribution; Clerical or Mathematical Errors

Sec. 7. The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certification under this section. The budget agency may reduce the amount of the certified distribution over several calendar years so that any adjustment under this subsection is offset over several years rather than in one (1) lump sum.
As added by P.L.243-2015, SEC.10.