Indiana § 6-3.6-6-2.5 Tax rate for a PSAP in certain counties; adoption of ordinance by
county fiscal body; distribution of revenue

Indiana Statutes

§ 6-3.6-6-2.5 — Tax rate for a PSAP in certain counties; adoption of ordinance by county fiscal body; distribution of revenue

Indiana § 6-3.6-6-2.5

Art. 3.6LOCAL INCOME TAXES

Ch. 6Expenditure Rate

This text of Indiana § 6-3.6-6-2.5 (Tax rate for a PSAP in certain counties; adoption of ordinance by county fiscal body; distribution of revenue) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3.6-6-2.5 (2026).

Text

Note: This version of section effective until 1-1-2028. See also following repeal of this section, effective 1-1-2028. Sec. 2.5.

(a)This section applies to a county in which the adopting body:

(1)is the local income tax council; and

(2)did not allocate the revenue under this chapter from an expenditure rate of at least one-tenth of one percent (0.1%) to pay for a PSAP in the county for a year.

(b)A county fiscal body may adopt an ordinance to impose a tax rate for a PSAP 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.

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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. 2.5. (a) This section applies to a county in which
the adopting body:
(1) is the local income tax council; and
(2) did not allocate the revenue under this chapter from an
expenditure rate of at least one-tenth of one percent (0.1%) to pay
for a PSAP in the county for a year.
(b) A county fiscal body may adopt an ordinance to impose a tax
rate for a PSAP 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
paying for a PSAP in the county.