Indiana Code § 6-3.6-6-2.6

Tax rate for acute care hospital; adoption of ordinance by county fiscal body; distribution of revenue; use of tax revenue
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Note: This version of section effective until 1-1-2028. See also following repeal of this section, effective 1-1-2028.       Sec. 2.6. (a) As used in this section, "acute care hospital" means an acute care hospital that is: (1) established and operated under IC 16-22-2 , IC 16-22-8 , or IC 16-23 ; and (2) licensed under IC 16-21 .       (b) A county fiscal body may adopt an ordinance to impose a tax rate for acute care hospitals located in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%).       (c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used only for the operating expenses of the acute care hospital located in the county.   IC 6-3.6-6-2.6 Repealed       Note: This repeal of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028.

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