Counties over 400,000 but less than 700,000; ordinance imposing
tax; maximum rate
Sec. 2. Before July 1 of any year, the county council of a county
having a population of more than four hundred thousand (400,000)
but less than seven hundred thousand (700,000) may adopt an
ordinance to impose an employment tax on each employer and
employee described in section 3 of this chapter. The county council
may impose the employment tax at a rate not to exceed fifty cents
($0.50) per employee per month. Any tax so imposed shall be paid
by the employer for each full-time employee and by each such
employee at the same rate. A self-employed person shall be subject
to tax only as an employee. No other county may adopt an ordinance
to impose an employment tax under this chapter.
(Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1979,
P.L.74, SEC.1; P.L.12-1992, SEC.28.
Last modified: May 28, 2006