reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-5. Voting on Ordinances; Votes Recorded and Certified by Auditor of the County; County With a Single Voting Bloc

Sec. 5. (a) The auditor of a county shall record all votes taken on ordinances presented for a vote under this article and not more than ten (10) days after the vote, send a certified copy of the results to:
(1) the commissioner of the department of state revenue; and
(2) the commissioner of the department of local government finance;
in an electronic format approved by the commissioner of the department of local government finance.
(b) Except as provided in subsection (c), this subsection applies only to a county that has a local income tax council. The county auditor may cease sending certified copies after the county auditor sends a certified copy of results showing that members of the local income tax council have cast a majority of the votes on the local income tax council for or against the proposed ordinance.
(c) This subsection applies only to a county with a single voting bloc that proposes to increase (but not decrease) a tax rate in the county. The county auditor may cease sending certified copies of the votes on the local income tax council voting as a whole under section 9.5 of this chapter after the county auditor sends a certified copy of results showing that the individuals who sit on the fiscal bodies of the county, cities, and towns that are members of the local income tax council have cast a majority of the votes on the local income tax council voting as a whole under section 9.5 of this chapter for or against the proposed ordinance. This subsection expires May 31, 2024.
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.29; P.L.159-2021, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-6. Local Income Tax Council; Allocation of Votes; County With a Single Voting Bloc

Sec. 6. (a) This section applies to a county in which the county adopting body is a local income tax council.
(b) In the case of a city or town that lies within more than one (1) county, the county auditor of each county shall base the allocations required by subsections (d) and (e) on the population of that part of the city or town that lies within the county for which the allocations are being made.
(c) Each local income tax council has a total of one hundred (100) votes.
(d) Each county, city, or town that is a member of a local income tax council is allocated a percentage of the total one hundred (100) votes that may be cast. The percentage that a city or town is allocated for a year equals the same percentage that the population of the city or town bears to the population of the county. The percentage that the county is allocated for a year equals the same percentage that the population of all areas in the county not located in a city or town bears to the population of the county.
(e) This subsection applies only to a county with a single voting bloc. Each individual who sits on the fiscal body of a county, city, or town that is a member of the local income tax council is allocated for a year the number of votes equal to the total number of votes allocated to the particular county, city, or town under subsection (d) divided by the number of members on the fiscal body of the county, city, or town. This subsection expires May 31, 2024.
(f) On or before January 1 of each year, the county auditor shall certify to each member of the local income tax council the number of votes, rounded to the nearest one hundredth (0.01), each member has for that year.
(g) This subsection applies only to a county with a single voting bloc. On or before January 1 of each year, in addition to the certification to each member of the local income tax council under subsection (f), the county auditor shall certify to each individual who sits on the fiscal body of each county, city, or town that is a member of the local income tax council the number of votes, rounded to the nearest one hundredth (0.01), each individual has under subsection (e) for that year. This subsection expires May 31, 2024.
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.30; P.L.159-2021, SEC.22; P.L.32-2021, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-7. Local Income Tax Council; Procedures for Proposal of an Ordinance; Notice and Public Hearing; Notice to Affected Local Taxing Units

Sec. 7. (a) This section applies to a county in which the county adopting body is a local income tax council.
(b) Before a member of the local income tax council may propose an ordinance under section 8 of this chapter, or vote on a proposed ordinance (including a proposed ordinance under section 8(e) of this chapter that is being considered by the local income tax council as a whole as required under section 9.5 of this chapter (before its expiration)), the member must hold a public hearing on the proposed ordinance and provide the public with notice of the time and place where the public hearing will be held.
(c) The notice required by subsection (b) must be given in accordance with IC 5-3-1 and include the proposed ordinance or resolution to propose an ordinance.
(d) In addition to the notice required by subsection (b), the adopting body shall also provide a copy of the notice to all taxing units in the county at least ten (10) days before the public hearing.
(e) If a county adopting body makes any fiscal decision that has a financial impact to an underlying local taxing unit, the decision must be made, and notice must be given to the affected local taxing unit, by August 1 of a year. If a county adopting body passes an ordinance changing the allocation of local income tax revenue to a local taxing unit, the county adopting body must provide direct notice, in addition to the public notice described in subsection (b), to the affected local taxing unit within fifteen (15) days of the passage of the ordinance. The county adopting body must provide confirmation to the department of state revenue and the department of local government finance that direct notice was provided to the affected local taxing units within fifteen (15) days of the passage of the ordinance.
As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.10; P.L.154-2020, SEC.31; P.L.236-2023, SEC.77.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-7.5. County Council Hearing Requirements for Ordinances; Notice to Affected Local Taxing Units

Sec. 7.5. (a) This section applies to a county in which the county adopting body is the county council.
(b) Before the county council may vote on a proposed ordinance under this article, the county council must hold a public hearing on the proposed ordinance and provide the public with notice of the date, time, and place of the public hearing.
(c) The notice required by subsection (b) must be given in accordance with IC 5-3-1 and include the proposed ordinance.
(d) In addition to the notice required by subsection (b), the adopting body shall also provide a copy of the notice to all taxing units in the county at least ten (10) days before the public hearing.
(e) If a county adopting body makes any fiscal decision that has a financial impact to an underlying local taxing unit, the decision must be made, and notice must be given to the affected local taxing unit, by August 1 of a year. If a county adopting body passes an ordinance changing the allocation of local income tax revenue to a local taxing unit, the county adopting body must provide direct notice, in addition to the public notice described in subsection (b), to the affected local taxing unit within fifteen (15) days of the passage of the ordinance. The county adopting body must provide confirmation to the department of state revenue and the department of local government finance that direct notice was provided to the affected local taxing units within fifteen (15) days of the passage of the ordinance.
As added by P.L.197-2016, SEC.45. Amended by P.L.247-2017, SEC.11; P.L.236-2023, SEC.78.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-9. Local Income Tax Council; Voting by Resolution

Sec. 9. (a) Except as provided in subsection (d), this section applies to a county in which the county adopting body is a local income tax council.
(b) A member of the local income tax council may exercise its votes by passing a resolution and transmitting the resolution to the county auditor.
(c) A resolution passed by a member of the local income tax council exercises all votes of the member on the proposed ordinance, and those votes may not be changed during the year.
(d) This section does not apply to a county in which the county adopting body is a local income tax council to which section 9.5 of this chapter applies. This subsection expires May 31, 2024.
As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.33; P.L.159-2021, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-9.5. Local Income Tax Council That Is a County With a Single Voting Bloc Proposing to Increase Tax Rate; Vote; Resolution

Sec. 9.5. (a) This section applies to a county:
(1) in which the county adopting body is a local income tax council;
(2) that is a county with a single voting bloc; and
(3) that proposes to increase a tax rate in the county.
However, the provisions under section 9 of this chapter shall apply to a county described in subdivisions (1) and (2) that proposes to decrease a tax rate in the county.
(b) A local income tax council described in subsection (a) must vote as a whole to exercise its authority to increase a tax rate under this article.
(c) A resolution passed by the fiscal body of a county, city, or town that is a member of the local income tax council exercises the vote of each individual who sits on the fiscal body of the county, city, or town on the proposed ordinance, and the individual's vote may not be changed during the year.
(d) This section expires May 31, 2024.
As added by P.L.154-2020, SEC.34. Amended by P.L.159-2021, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-10. Local Income Tax Council; May Not Adopt More Than One Ordinance in a Year

Sec. 10. (a) This section applies to a county in which the county adopting body is a local income tax council.
(b) A local income tax council may pass only one (1) ordinance adopting, increasing, decreasing, or rescinding a tax in one (1) year. Once the ordinance has been passed, the county auditor shall:
(1) cease distributing those types of proposed ordinances for the rest of the year; and
(2) withdraw from the membership any other of those types of proposed ordinances.
Any votes subsequently received by the county auditor on those types of proposed ordinances during that same year are void.
(c) The local income tax council may not vote on, nor may the county auditor distribute to the members of the local income tax council, any proposed ordinance during a year, if previously during that same year the county auditor received and distributed to the members of the local income tax council a proposed ordinance whose passage would have substantially the same effect.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 4. Imposition of Tax › 6-3.6-4-1. Imposition of Tax; Rate of Tax

Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.
(b) The combined tax rates imposed under IC 6-3.6-5, IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 4. Imposition of Tax › 6-3.6-4-2. Tax Rates; Adoption; Increasing; Decreasing; Rescinding

Sec. 2. Subject to section 3 of this chapter, a tax rate authorized under IC 6-3.6-5, IC 6-3.6-6, or IC 6-3.6-7 may be adopted, increased, decreased, or rescinded without adopting, increasing, decreasing, or rescinding a tax rate authorized by either of the two (2) other chapters. However, an adopting body may:
(1) adopt, increase, decrease, or rescind a tax authorized under a particular chapter of this article; and
(2) adopt, increase, decrease, or rescind a tax authorized under another chapter of this article;
in the same ordinance.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 4. Imposition of Tax › 6-3.6-4-3. Tax Rates; Limitations; Bonds or Leases Payable From Former Tax; Pledge of Tax Revenue

Sec. 3. If there are bonds or leases outstanding that are payable from a tax imposed under IC 6-3.5-1.1 (before its repeal January 1, 2017), IC 6-3.5-6 (before its repeal January 1, 2017), IC 6-3.5-7 (before its repeal January 1, 2017), IC 6-3.6-6, or IC 6-3.6-7 (but not IC 6-3.6-5), the adopting body may not reduce the tax rate below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus any amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve, unless:
(1) the adopting body; or
(2) any city, town, or county;
pledges all or a part of its share of revenues from the tax imposed under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5) for the life of the bonds or the term of the lease, in an amount that is sufficient, when combined with the amount pledged by the city, town, or county that issued the bonds, to produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus the amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 5. Property Tax Relief Rates › 6-3.6-5-1. Imposition of Tax

Sec. 1. An adopting body may impose a tax under section 6 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 5. Property Tax Relief Rates › 6-3.6-5-2. Treatment of Tax as Property Taxes; Credit May Not Reduce Levy Limit or Approved Rate

Sec. 2. A tax imposed under this chapter shall be treated as property taxes for all purposes. However, the department of local government finance may not reduce:
(1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or
(2) the approved property tax levy or rate for any fund;
by the amount of any credits granted under this chapter.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 5. Property Tax Relief Rates › 6-3.6-5-3. Adoption of Ordinance; Imposition of Tax; Findings and Determination of Need for the Tax Revenue

Sec. 3. To impose a tax under this chapter, the adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in section 6 of this chapter.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 5. Property Tax Relief Rates › 6-3.6-5-4. Credit; Reduction in Property Taxes

Sec. 4. A credit granted under this chapter shall be applied to reduce the property tax liability of a taxpayer before the application of a credit granted under IC 6-1.1-20.4 or IC 6-1.1-20.6.
As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 5. Property Tax Relief Rates › 6-3.6-5-5. Assistance in Calculating Credit Percentage; Department of Local Government Finance

Sec. 5. The department of local government finance shall assist adopting bodies and county auditors in calculating credit percentages and amounts under this article.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.46; P.L.201-2023, SEC.105.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-1. Imposition of Tax

Sec. 1. An adopting body may impose a tax under section 2 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-2. Rate of Tax

Sec. 2. (a) This section applies to all counties.
(b) The adopting body may impose a tax rate under this chapter that does not exceed:
(1) two and five-tenths percent (2.5%) in all counties other than Marion County; and
(2) two and seventy-five hundredths percent (2.75%) in Marion County;
on the adjusted gross income of local taxpayers in the county served by the adopting body.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-2.5. Tax Rate for a Psap in Certain Counties; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue

Sec. 2.5. (a) This section applies to a county in which the adopting body:
(1) is the local income tax council; and
(2) did not allocate the revenue under this chapter from an expenditure rate of at least one-tenth of one percent (0.1%) to pay for a PSAP in the county for a year.
(b) A county fiscal body may adopt an ordinance to impose a tax rate for a PSAP in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%).
(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 only for paying for a PSAP in the county.
As added by P.L.180-2016, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-2.7. Tax Rate for Correctional and Rehabilitation Facilities; Adoption of Ordinance by County Fiscal Body; Distribution of Revenue; Use of Tax Revenue for Operating Expenses

Sec. 2.7. (a) A county fiscal body may adopt an ordinance to impose a tax rate for correctional facilities and rehabilitation facilities in the county. The tax rate must be in increments of:
(1) in the case of a county with bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is made, one-hundredth of one percent (0.01%) and may not exceed three-tenths of one percent (0.3%); and
(2) in the case of a county with no bonds or lease agreements outstanding on July 1, 2023, for which a pledge of tax revenue from revenue received under a tax rate imposed under this section is made, one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%).
Not more than an amount equal to the amount of revenue that is attributable to two-tenths of one percent (0.2%) of a tax rate imposed under this section may be used for operating expenses for correctional facilities and rehabilitation facilities in the county.
(b) The tax rate imposed under this section may not be in effect for more than:
(1) twenty-two (22) years, in the case of a tax rate imposed in an ordinance adopted before January 1, 2019; or
(2) twenty-five (25) years, in the case of a tax rate imposed in an ordinance adopted on or after January 1, 2019.
(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 correctional facilities and rehabilitation facilities in the county.
As added by P.L.184-2018, SEC.2. Amended by P.L.257-2019, SEC.70; P.L.137-2022, SEC.53; P.L.236-2023, SEC.79.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-2.8. Tax Rate for Emergency Medical Services; Adoption of Ordinance by County Fiscal Body; Tax Rate; Distribution of Revenue

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.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-2.9. Tax Rate for County Staff Expenses of the State Judicial System in the County

Sec. 2.9. (a) A county fiscal body may adopt an ordinance to impose a tax rate for county staff expenses of the state judicial system 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.
(b) 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 county staff expenses of the state judicial system in the county.
(c) The local income tax revenue budgeted and spent under this section by each county may not comprise more than fifty percent (50%) of the county's total budgeted operational staffing expenses related to the state judicial system in any given year.
(d) Counties that enact an ordinance to impose a tax rate under this section shall annually report the following information for the prior calendar year by May 1 to the justice reinvestment advisory council established by IC 33-38-9.5-2:
(1) The types of court positions paid with local income tax revenue generated by this section.
(2) The number of court positions by type paid for with local income tax revenue generated by this section.
(3) The average salary by type of court position paid for with local income tax revenue generated by this section.
(4) The county's total budgeted and actual staffing expenses related to the state judicial system.
(5) The county's portion of local income tax revenue that was:
(A) budgeted for staffing expenses related to the state judicial system; and
(B) actually spent on staffing expenses.
(e) The justice reinvestment advisory council shall annually compile and report to the legislative council prior to July 1 of each year the information required in subsection (d) for each county. The report must be in an electronic format under IC 5-14-6.
As added by P.L.193-2023, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-4. Additional Revenue; Allocation; Public Safety; Economic Development; Certified Shares

Sec. 4. The adopting body shall, by ordinance, determine how the additional revenue from a tax under this chapter must be allocated in subsequent years. The allocations are subject to IC 6-3.6-11. The ordinance must be adopted as provided in IC 6-3.6-3 and takes effect and applies as specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter until it is rescinded or modified. The revenue must be allocated among one (1) or more of the following uses as provided in this chapter:
(1) Public safety.
(2) Economic development projects.
(3) Certified shares.
The ordinance must describe the allocation of additional revenue by use of percentages.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.48; P.L.247-2017, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-5. Allocations; Pledge for Payment of Bonds or Leases

Sec. 5. The adopting body may not reduce the proportional allocation among the uses described in section 4 of this chapter in a year if the reduction would allocate less to the payment of bonds or leases for which the tax under this chapter has been pledged in accordance with law than the amount pledged and payable in that year or required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve in that year.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-8.5. Marion County; Allocation of Additional Revenue to Fund Operation of a Public Library, a Public Transportation Corporation; or a Public Communications Systems and Computer Facilities District

Sec. 8.5. (a) This section applies only to Marion County.
(b) The adopting body may allocate additional revenue to fund the operation of a public library in Marion County as provided in an election, if any, made by the county fiscal body under IC 36-3-7-6. An allocation under this section shall be made from the part of the additional revenue that would otherwise be allocated as certified shares.
(c) The adopting body may allocate additional revenue to fund the operation of a public transportation corporation as provided in an election, if any, made by the county fiscal body under IC 36-9-4-42. An allocation under this section shall be made from the part of the additional revenue that would otherwise be allocated as certified shares.
(d) The adopting body may allocate additional revenue to fund the operation of a public communications systems and computer facilities district as provided in an election, if any, made by the county fiscal body under IC 36-8-15-19(b). The additional revenue shall be allocated and distributed before the allocation and distribution of the remaining tax revenue under this chapter.
As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.17; P.L.104-2022, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-9. Allocation of Revenue for Economic Development; Amount of Certified Distribution

Sec. 9. (a) This section applies to the allocation of additional revenue from a tax under this chapter for economic development purposes.
(b) Money designated for economic development purposes shall be allocated to the county, cities, and towns for use by the taxing unit's fiscal body for any of the purposes described in IC 6-3.6-10. Except as provided in subsections (c) and (d) and IC 6-3.6-11, and subject to adjustment as provided in IC 36-8-19-7.5, the amount of the certified distribution allocated to economic development purposes that the county and each city or town in a county is entitled to receive each month of each year equals the amount determined using the following formula:
STEP ONE: Determine the sum of:
(A) the total property taxes being imposed by the county, city, or town during the calendar year preceding the distribution year; plus
(B) for a county, the welfare allocation amount.
STEP TWO: Determine the quotient of:
(A) The STEP ONE amount; divided by
(B) the sum of the total property taxes that are first due and payable to the county and all cities and towns of the county during the calendar year preceding the distribution year plus the welfare allocation amount.
STEP THREE: Determine the product of:
(A) the amount of the certified distribution allocated to economic development purposes for that month; multiplied by
(B) the STEP TWO amount.
(c) The body imposing the tax may adopt an ordinance before August 2 of a year to provide for a distribution of the amount allocated to economic development purposes based on population instead of a distribution under subsection (b). The following apply if an ordinance is adopted under this subsection:
(1) The ordinance is effective January 1 of the following year.
(2) The amount of the certified distribution allocated to economic development purposes that the county and each city and town in the county are entitled to receive during each month of each year equals the product of:
(A) the amount of the certified distribution that is allocated to economic development purposes for the month; multiplied by
(B) the quotient of:
(i) for a city or town, the population of the city or the town that is located in the county and for a county, the population of the part of the county that is not located in a city or town; divided by
(ii) the population of the entire county.
(3) The ordinance may be made irrevocable for the duration of specified lease rental or debt service payments.
(d) In a county having a consolidated city, only the consolidated city is entitled to the amount of the certified distribution that is allocated to economic development purposes.
As added by P.L.243-2015, SEC.10. Amended by P.L.149-2016, SEC.29; P.L.197-2016, SEC.53; P.L.247-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-9.5. Capital Improvement Plan; Revenue Allocated for Economic Development; Effect of Not Adopting a Capital Improvement Plan; Components of a Plan

Sec. 9.5. (a) The executive of a county, city, or town may:
(1) adopt a capital improvement plan specifying the uses of the additional revenue to be allocated for economic development purposes; or
(2) designate the county or a city or town in the county as the recipient of all or a part of its share of the additional revenue that is distributed to it for economic development purposes.
(b) If a designation is made under subsection (a)(2), the county treasurer shall transfer the share or part of the share to the designated unit unless that unit does not have a capital improvement plan.
(c) A county, city, or town that fails to adopt a capital improvement plan may not receive:
(1) its fractional amount of the additional revenue to be allocated for economic development purposes; or
(2) any amount designated under subsection (a)(2);
for the year or years in which the unit does not have a plan. The county treasurer shall retain the amounts not distributed for such a unit in a separate account until the unit adopts a plan. Interest on the separate account becomes part of the account. If a unit fails to adopt a plan for a period of three (3) years, the balance in the separate account shall be distributed to the other units in the county in the same manner that other additional revenue allocated for economic development purposes is distributed.
(d) A capital improvement plan must include the following components:
(1) Identification and general description of each project that would be funded by other additional revenue allocated for economic development purposes.
(2) The estimated total cost of the project.
(3) Identification of all sources of funds expected to be used for each project.
(4) The planning, development, and construction schedule of each project.
(e) A capital improvement plan:
(1) must encompass a period of not less than two (2) years; and
(2) must incorporate projects the cost of which is at least seventy-five percent (75%) of the fractional amount of additional revenue allocated for economic development purposes that is expected to be received by the county, city, or town in that period.
(f) In making a designation under subsection (a)(2), the executive must specify the purpose and duration of the designation. If the designation is made to provide for the payment of lease rentals or bond payments, the executive may specify that the designation and its duration are irrevocable.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-10. Allocation of Additional Revenue Allocated for Certified Shares

Sec. 10. (a) This section applies to additional revenue from a tax under this chapter that is allocated for certified shares.
(b) Additional revenue remaining from a tax imposed under this chapter, after deducting the amounts allocated to public safety purposes and economic development purposes, shall be allocated among the civil taxing units as certified shares.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-11. Eligibility for Allocation of Certified Shares; Civil Taxing Units; School Corporations Excluded

Sec. 11. (a) Except as provided in this chapter and IC 6-3.6-11, this section applies to an allocation of certified shares in all counties.
(b) Any civil taxing unit that imposed an ad valorem property tax levy in the county for the calendar year preceding the distribution year is eligible for an allocation for the distribution year under this chapter.
(c) A school corporation is not a civil taxing unit for the purpose of receiving an allocation of certified shares under this chapter. The distributions to school corporations and civil taxing units in counties that formerly imposed a tax under IC 6-3.5-1.1 (repealed) as provided in section 3(a)(2) of this chapter is not considered an allocation of certified shares. A school corporation's allocation amount for purposes of section 3(a)(2) of this chapter shall be determined under section 12 of this chapter.
(d) A county solid waste management district (as defined in IC 13-11-2-47) or a joint solid waste management district (as defined in IC 13-11-2-113) is not a civil taxing unit for the purpose of receiving an allocation of certified shares under this chapter unless a majority of the members of each of the county fiscal bodies of the counties within the district passes a resolution approving the distribution.
(e) A resolution passed by a county fiscal body under subsection (d) may:
(1) expire on a date specified in the resolution; or
(2) remain in effect until the county fiscal body revokes or rescinds the resolution.
As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.18; P.L.197-2016, SEC.54; P.L.85-2017, SEC.25; P.L.247-2017, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-14. Calculation of Allocation of Certified Shares Among Civil Taxing Units

Sec. 14. (a) This section applies to an allocation of certified shares in a county other than Marion County.
(b) Subject to this chapter, certified shares must be allocated among civil taxing units based on the attributed allocation amount.
(c) The amount of certified shares to be allocated to each civil taxing unit is equal to:
(1) the total amount of the certified distribution that is allocated to certified shares for the county for the month; multiplied by
(2) the quotient of:
(A) the attributed allocation amount for the civil taxing unit in the county during the calendar year; divided by
(B) the sum of the attributed allocation amounts for all civil taxing units in the county during the calendar year.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-15. Adjustment of Allocation or Distribution of Certified Shares; Fire Protection Territory

Sec. 15. (a) This section applies to an allocation or distribution, or both, of certified shares that is required to be made to a civil taxing unit in a county other than Marion County.
(b) IC 36-8-19-7.5 applies to the adjustment of the amounts distributed to a civil taxing unit that participates in a fire protection territory.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-16. Marion County; Certified Shares; Supplemental Allocation and Distribution Requirements

Sec. 16. IC 6-3.6-11 applies to the allocation of certified shares in Marion County.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-18. Pledge of Certified Shares; Payment of Bonds; Lease Payments; Approval by Fiscal Body

Sec. 18. A civil taxing unit may pledge its certified shares to the payment of bonds or to lease payments for:
(1) any purpose of the civil taxing unit;
(2) any purpose of another governmental entity located in any part in the county, including a governmental entity organized on a regional basis; or
(3) any purpose for which certified shares may be used under IC 6-3.6-10.
The pledge must be approved in an ordinance adopted by the fiscal body of the political subdivision.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-19. Authorization for a Civil Taxing Unit to Distribute Its Certified Shares to Another Governmental Entity; Procedures

Sec. 19. (a) A civil taxing unit may distribute any part of its certified shares to any governmental entity located in any part of its county to:
(1) carry out a joint purpose; or
(2) fund the purposes of the other governmental entity;
including a governmental entity organized on a regional basis to serve an area in more than one (1) county.
(b) The distribution must be authorized by ordinance of the fiscal body of the civil taxing unit to which the revenue is allocated by this chapter. An ordinance must specify the purpose of the designation and its duration.
(c) The fiscal body of the civil taxing unit may direct the county auditor in the ordinance to withhold from the civil taxing unit's allocation the amount that is the subject of the ordinance and distribute the amount directly to the other governmental entity authorized to receive the money.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-20. Allocation or Distribution of Revenue Made on the Basis of Property Tax Levies or Budgets in Certain Counties

Sec. 20. (a) This section does not apply to distributions of revenue under section 9 of this chapter.
(b) This section applies only to the following:
(1) Any allocation or distribution of revenue under section 3(a)(2) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-1.1 (before its repeal January 1, 2017).
(2) Any allocation or distribution of revenue under section 3(a)(3) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-6 (before its repeal January 1, 2017).
(c) Subject to subsection (b), if a school corporation or civil taxing unit of an adopting county does not impose a property tax levy that is first due and payable in the calendar year preceding the year in which revenue under section 3(a)(2) or 3(a)(3) of this chapter is being allocated or distributed, that school corporation or civil taxing unit is entitled to receive a part of the revenue under section 3(a)(2) or 3(a)(3) of this chapter (as appropriate) to be distributed within the county. The fractional amount that such a school corporation or civil taxing unit is entitled to receive each month during that calendar year equals the product of the following:
(1) The amount of revenue under section 3(a)(2) or 3(a)(3) of this chapter to be distributed on the basis of property tax levies during that month; multiplied by
(2) A fraction. The numerator of the fraction equals the budget of that school corporation or civil taxing unit for the distribution year. The denominator of the fraction equals the aggregate budgets of all school corporations or civil taxing units of that county for the distribution year.
(d) Subject to subsection (b), if for a calendar year a school corporation or civil taxing unit is allocated a part of a county's revenue under section 3(a)(2) or 3(a)(3) of this chapter by subsection (c), the calculations used to determine the shares of revenue of all other school corporations and civil taxing units under section (3)(a)(2) or 3(a)(3) of this chapter (as appropriate) shall be changed each month for that same year by reducing the amount of revenue to be distributed by the amount of revenue under section 3(a)(2) or 3(a)(3) of this chapter allocated under subsection (c) for that same month. The department of local government finance shall make any adjustments required by this subsection and provide them to the appropriate county auditors.
As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.20; P.L.197-2016, SEC.55; P.L.85-2017, SEC.26; P.L.247-2017, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-21. Ability to Contribute Certified Shares to Regional Development Authority Infrastructure Fund

Sec. 21. A civil taxing unit may contribute any part of its certified shares to the regional development infrastructure fund established by IC 36-9-43-9. The contribution must be approved in an ordinance adopted by the fiscal body of the political subdivision.
As added by P.L.229-2017, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 6. Expenditure Rate › 6-3.6-6-21.2. School Corporation Allocation of Local Income Tax Revenue to Any Fund

Sec. 21.2. A school corporation that receives a distribution of revenue under section 3 of this chapter may allocate the revenue among any of its funds.
As added by P.L.244-2017, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-1. Legislative Findings; Policy

Sec. 1. Maintaining low property tax rates is essential to economic development. The use of a tax imposed for the purposes of this chapter, rather than the use of property taxes, promotes this policy.
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 › 6-3.6-7-2. Authorization; Adoption of Special Purpose Tax Rate; Limitations

Sec. 2. An adopting body may impose a tax on the adjusted gross income of local taxpayers in the county served by the adopting body that is a combination of one (1) or more of the tax rates permitted in this chapter in the county served by the adopting body. The total of all tax rates under this chapter in a county may not be greater than the sum of the tax rates specified in this chapter for special purpose projects in the county and may be imposed only for the length of time that rate is permitted under this chapter, including any periods that occurred before the repeal of the former tax law.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.56.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-3. Permitted Purposes for Special Purpose Rates; Repayment of Bonds or Leases; Balance Transfer to County Highway Fund

Sec. 3. (a) A separate tax rate is permitted under this chapter for each of the special purposes set forth in this chapter.
(b) The rate permitted under the section in this chapter authorizing the special purpose tax rate may include a rate to repay bonds issued or leases entered into for the special purpose. However, for a bond or lease entered into after December 31, 2015, the term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years, unless the section in this chapter authorizing the special purpose tax rate specifies a different term. The adopting body shall provide a notice to the budget agency, the department of local government finance, and the department of state revenue specifying that the date for the termination of the tax rate has occurred.
(c) If the section in this chapter authorizing the special purpose tax rate does not specify what to do with money accumulated from the tax after:
(1) the redemption of bonds issued; or
(2) the final payment of lease rentals due under a lease entered into under this section;
the money accumulated 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.57.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-4. Procedures for Imposition of Special Purpose Rate; Findings and Determination of Need for the Tax; Ordinances Under Former Tax Recognized

Sec. 4. In order to impose a tax under this chapter, an adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in the section under which the tax is imposed. The adoption of an ordinance under the former tax law for a special purpose described in this chapter is considered an ordinance adopted under this chapter.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.58.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 7. Special Purpose Rates › 6-3.6-7-5. Revenue From Special Purpose Rate Treated as Additional Revenue; May Not Reduce Levy Limit or Approved Rate

Sec. 5. Revenue raised from a tax imposed under this chapter shall be treated as additional revenue and may not be considered by the department of local government finance in determining:
(1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or
(2) the approved property tax rate for any 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 › 6-3.6-7-6. Separate Accounting of Revenue; Record Keeping

Sec. 6. A governmental entity to which revenue raised from a tax under this chapter is distributed must segregate the amount raised from the tax in a separate account or fund and maintain sufficient records, as required by the state board of accounts, to demonstrate that the revenue is used only for the purposes for which the tax was imposed.
As added by P.L.243-2015, SEC.10.