Increase of tax rate
Sec. 9. (a) If on January 1 of a calendar year the county option
income tax rate in effect for resident county taxpayers equals six
tenths of one percent (0.6%), then the county income tax council of
that county may after January 1 and before April 1 of that year pass
an ordinance to increase its tax rate for resident county taxpayers. If
a county income tax council passes an ordinance under this section,
its county option income tax rate for resident county taxpayers
increases by one tenth of one percent (0.1%) each succeeding July 1
until its rate reaches a maximum of one percent (1%).
(b) The auditor of the county shall record any vote taken on an
ordinance proposed under the authority of 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.17.
Last modified: May 28, 2006