6.(b) The adopting body for the county may impose a tax rate on the adjusted gross income tax of local taxpayers that is not greater than:(1) in the case of a county described in IC 36-7.6-4-2(c)(2), twenty-five thousandths of one percent (0.025%); or(2) in the case of any other county to which this section applies, five-tenths of one percent (0.50%). The tax rate under this subdivision plus the tax rate imposed under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2.(c) The revenue from a tax under this section may be used only for the purpose of transferring the revenue in the regional development authority under IC 36-7.6.As added by P.L.243-2015, SEC.10. Amended by P.L.10-2019, SEC.40; P.L.165-2021, SEC.92.
Indiana Legal Code