Definitions
Sec. 1. As used in this chapter:
"Adjusted gross income" has the same definition that the term is
given in IC 6-3-1-3.5. However, in the case of a county taxpayer who
is not treated as a resident county taxpayer of a county, the term
includes only adjusted gross income derived from his principal place
of business or employment.
"Civil taxing unit" means any entity, except a school corporation,
that has the power to impose ad valorem property taxes. The term
does not include a solid waste management district that is not entitled
to a distribution under section 1.3 of this chapter. However, in the
case of a county in which a consolidated city is located, the
consolidated city, the county, all special taxing districts, special
service districts, included towns (as defined in IC 36-3-1-7), and all
other political subdivisions except townships, excluded cities (as
defined in IC 36-3-1-7), and school corporations shall be deemed to
comprise one (1) civil taxing unit whose fiscal body is the fiscal
body of the consolidated city.
"County income tax council" means a council established by
section 2 of this chapter.
"County taxpayer", as it relates to a particular county, means any
individual:
(1) who resides in that county on the date specified in section
20 of this chapter; or
(2) who maintains his principal place of business or
employment in that county on the date specified in section 20
of this chapter and who does not reside on that same date in
another county in which the county option income tax, the
county adjusted income tax, or the county economic
development income tax is in effect.
"Department" refers to the Indiana department of state revenue.
"Fiscal body" has the same definition that the term is given in
IC 36-1-2-6.
"Resident county taxpayer", as it relates to a particular county,
means any county taxpayer who resides in that county on the date
specified in section 20 of this chapter.
"School corporation" has the same definition that the term is given
in IC 6-1.1-1-16.
As added by P.L.44-1984, SEC.14. Amended by P.L.23-1986, SEC.9;
P.L.22-1988, SEC.4; P.L.96-1995, SEC.3.
Last modified: May 28, 2006