"Municipal taxpayer" defined
Sec. 5. As used in this chapter, "municipal taxpayer", as it relates
to a particular municipality, means any individual:
(1) who resides in that municipality on the date specified in
section 21 of this chapter; or
(2) who maintains the individual's principal place of business or
employment in that municipality on the date specified in section
21 of this chapter and who does not reside on that same date in:
(A) a county in which the county option income tax, the
county adjusted gross income tax, or the county economic
development income tax is in effect; or
(B) a municipality in which the municipal option income tax
is in effect.
As added by P.L.151-2001, SEC.6.
Last modified: May 28, 2006