6) paid by:(1) employees employed within a district with respect to wages and salary earned for work in the district; and(2) residents living within the district;for the calendar year in which the district was established under this chapter as determined by the department.(b) If an individual is a resident of one (1) district and is employed within another district during a calendar year, the local income tax for the individual shall be attributed to the district in which the individual resides.As added by P.L.248-2017, SEC.10. Amended by P.L.236-2023, SEC.190.
Indiana Legal Code