Indiana § 6-3.6-6-2.6 Tax rate for acute care hospital; adoption of ordinance by county fiscal
body; distribution of revenue; use of tax revenue

Indiana Statutes

§ 6-3.6-6-2.6 — Tax rate for acute care hospital; adoption of ordinance by county fiscal body; distribution of revenue; use of tax revenue

Indiana § 6-3.6-6-2.6

Art. 3.6LOCAL INCOME TAXES

Ch. 6Expenditure Rate

This text of Indiana § 6-3.6-6-2.6 (Tax rate for acute care hospital; adoption of ordinance by county fiscal body; distribution of revenue; use of tax 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 § 6-3.6-6-2.6 (2026).

Text

Note: This version of section effective until 1-1-2028. See also following repeal of this section, effective 1-1-2028. Sec. 2.6.

(a)As used in this section, "acute care hospital" means an acute care hospital that is:

(1)established and operated under IC 16-22-2, IC 16-22-8, or IC 16-23; and

(2)licensed under IC 16-21.

(b)A county fiscal body may adopt an ordinance to impose a tax rate for acute care hospitals located 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 dedicate

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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. 2.6. (a) As used in this section, "acute care
hospital" means an acute care hospital that is:
(1) established and operated under IC 16-22-2, IC 16-22-8, or IC 16-23; and
(2) licensed under IC 16-21.
(b) A county fiscal body may adopt an ordinance to impose a tax
rate for acute care hospitals located 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 the
operating expenses of the acute care hospital located in the county.