Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 2. (a) This section applies to all counties. (b) The adopting body may impose a tax rate under this chapter that does not exceed: (1) two and five-tenths percent (2.5%) in all counties other than Marion County; and (2) two and seventy-five hundredths percent (2.75%) in Marion County; on the adjusted gross income of local taxpayers in the county served by the adopting body. IC 6-3.6-6-2 Rate of tax Note: This version of section effective 7-1-2027. See also preceding version of this section, effective until 7-1-2027. Sec. 2. (a) This section applies to all counties. (b) The adopting body may by ordinance and subject to subsections (c) through (e) impose one (1) or more of the following component rates not to exceed a total expenditure tax rate under this chapter of two and nine-tenths percent (2.9%) on the adjusted gross income of taxpayers who reside in the county: (1) A tax rate not to exceed one and two-tenths percent (1.2%) for general purpose revenue for county services (as provided in section 4 of this chapter), subject to subsection (c). (2) A tax rate not to exceed four-tenths of one percent (0.4%) for providers of fire protection and emergency medical services located within the county (as provided in section 4.3 of this chapter), subject to subsection (c). (3) A tax rate not to exceed two-tenths of one percent (0.2%) for general purpose revenue for distribution to nonmunicipal civil taxing units (excluding fire protection districts) located within the county (as provided in section 4.5 of this chapter), subject to subsection (c). (4) A tax rate not to exceed one and two-tenths percent (1.2%) for general purpose revenue for municipal services for distribution to municipalities located within the county that are not eligible to adopt a municipal tax rate under section 22 of this chapter or that have made an election under section 23(b)(3) of this chapter to be treated as such. (c) The combined component rates imposed by an adopting body under subsection (b)(1) through (b)(3) shall not exceed one and seven-tenths percent (1.7%). (d) A tax rate adopted under subsection (b)(4) may only be imposed on taxpayers who do not reside in a municipality that is eligible to adopt a municipal tax rate under section 22 of this chapter. (e) Beginning after December 31, 2030, a tax rate imposed under subsection (b) shall expire on December 31 of each calendar year. An adopting body wishing to continue, increase, or decrease a tax rate in the succeeding year must pass an ordinance to readopt a tax rate in accordance with IC 6-3.6-3-3 . This subsection applies regardless of whether there is a modification in the tax rate or the component rates or the rates are unchanged from the previous year.
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