Additional tax for jail and juvenile detention center in county with
population between 41,000 and 43,000
Sec. 2.5. (a) This section applies only to a county having a
population of more than forty-one thousand (41,000) but less than
forty-three thousand (43,000).
(b) The county council of a county described in subsection (a)
may, by ordinance, determine that additional county adjusted gross
income tax revenue is needed in the county to fund the operation and
maintenance of a jail and juvenile detention center opened after July
1, 1998.
(c) Notwithstanding section 2 of this chapter, if the county council
adopts an ordinance under subsection (b), the county council may
impose the county adjusted gross income tax at a rate of one and
one-tenth percent (1.1%) on adjusted gross income. However, a
county may impose the county adjusted gross income tax at a rate of
one and one-tenth percent (1.1%) for only eight (8) years. After the
county has imposed the county adjusted gross income tax at a rate of
one and one-tenth percent (1.1%) for eight (8) years, the rate is
reduced to one percent (1%). If the county council imposes the
county adjusted gross income tax at a rate of one and one-tenth
percent (1.1%), the county council may decrease the rate or rescind
the tax in the manner provided under this chapter.
(d) If a county imposes the county adjusted gross income tax at a
rate of one and one-tenth percent (1.1%) under this section, the
revenue derived from a tax rate of one-tenth percent (0.1%) on
adjusted gross income:
(1) shall be paid to the county treasurer;
(2) may be used only to pay the costs of operating a jail and
juvenile detention center opened after July 1, 1998; and
(3) 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.
As added by P.L.119-1998, SEC.7. Amended by P.L.89-2001, SEC.3;
P.L.90-2002, SEC.289.
Last modified: May 28, 2006