(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).(d) Revenues raised from a tax imposed under this section may be used only to fund the county's operation and maintenance of a jail or a juvenile detention center, or both.As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.
Indiana Legal Code