Imposition of tax; time; rate of tax; necessity and form of
ordinance; recording of votes
Sec. 8. (a) The county income tax council of any county in which
the county adjusted gross income tax will not be in effect on July 1
of a year under an ordinance adopted during a previous calendar year
may impose the county option income tax on the adjusted gross
income of county taxpayers of its county effective July 1 of that same
year.
(b) The county option income tax may initially be imposed at a
rate of two-tenths of one percent (0.2%) on the resident county
taxpayers of the county and at a rate of five hundredths of one
percent (0.05%) for all other county taxpayers.
(c) To impose the county option income tax, a county income tax
council must, after January 1 but before April 1 of the year, pass an
ordinance. The ordinance must substantially state the following:
"The _____________ County Income Tax Council imposes the
county option income tax on the county taxpayers of
_____________ County. The county option income tax is
imposed at a rate of two-tenths of one percent (0.2%) on the
resident county taxpayers of the county and at a rate of five
hundredths of one percent (0.05%) on all other county
taxpayers. This tax takes effect July 1 of this year.".
(d) If the county option income tax is imposed on the county
taxpayers of a county, then the county option income tax rate that is
in effect for resident county taxpayers of that county increases by
one-tenth of one percent (0.1%) on each succeeding July 1 until the
rate equals six-tenths of one percent (0.6%).
(e) The county option income tax rate in effect for the county
taxpayers of a county who are not resident county taxpayers of that
county is at all times one-fourth (1/4) of the tax rate imposed upon
resident county taxpayers.
(f) The auditor of a county shall record all votes taken on
ordinances presented for a vote under this section and immediately
send a certified copy of the results to the department by certified
mail.
As added by P.L.44-1984, SEC.14. Amended by P.L.35-1990,
SEC.16.
Last modified: May 28, 2006