"County taxpayer" defined
Sec. 3. As used in this chapter, "county taxpayer" as it relates to
a county for a year means any individual who:
(1) resides in that county on the date specified in section 17 of
this chapter; or
(2) maintains a principal place of business or employment in
that county on the date specified in section 17 of this chapter
and who does not on that same date reside in another county in
which the county adjusted gross income tax, the county option
income tax, or the county economic development income tax is
in effect.
As added by P.L.380-1987(ss), SEC.6. Amended by P.L.22-1988,
SEC.6.
Last modified: May 28, 2006