Adoption of ordinance in order to impose tax
Sec. 11. (a) To impose a municipal option income tax to take
effect September 1, 2001, the fiscal body of a municipality in a
qualifying county must adopt an ordinance before July 1, 2001. The
ordinance must substantially state the following:
"The ________ Fiscal Body imposes the municipal option
income tax on the municipal taxpayers of ________ (insert
name of municipality). The income tax is imposed at a rate of
_____ percent (_____%) on the resident municipal taxpayers of
the municipality and at a rate of ____ percent (_____%) on all
other municipal taxpayers. The income tax takes effect
September 1, 2001.".
(b) An ordinance adopted under subsection (a) takes effect
September 1, 2001.
(c) To impose a municipal option income tax in 2002 or in a later
year, the fiscal body of a municipality that does not adopt an
ordinance under subsection (a) must, after February 15 but before
May 1 of a year, adopt an ordinance. The ordinance must
substantially state the following:
"The ________ Fiscal Body imposes the municipal option
income tax on the municipal taxpayers of ________ (insert
name of municipality). The income tax is imposed at a rate of
_____ percent (_____%) on the resident municipal taxpayers of
the municipality and at a rate of ____ percent (_____%) on all
other municipal taxpayers. The income tax takes effect July 1
of this year.".
(d) An ordinance adopted under subsection (c) takes effect July
1 of the year the ordinance is adopted.
As added by P.L.151-2001, SEC.6.
Last modified: May 28, 2006