(b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:(1) Twenty-five hundredths percent (0.25%).(2) The rate necessary to carry out the purposes described in this section.(c) Revenue from a tax under this section may be used only for the following purposes:(1) To finance, construct, acquire, and equip the county jail.(2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail.As added by P.L.243-2015, SEC.10.
Indiana Legal Code