Indiana § 6-3.6-6-2.8 Tax rate for emergency medical services; adoption of ordinance by
county fiscal body; tax rate; distribution of revenue

Indiana Statutes

§ 6-3.6-6-2.8 — Tax rate for emergency medical services; adoption of ordinance by county fiscal body; tax rate; distribution of revenue

Indiana § 6-3.6-6-2.8

Art. 3.6LOCAL INCOME TAXES

Ch. 6Expenditure Rate

This text of Indiana § 6-3.6-6-2.8 (Tax rate for emergency medical services; adoption of ordinance by county fiscal body; tax rate; 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 § 6-3.6-6-2.8 (2026).

Text

Note: This version of section effective until 1-1-2028. See also following repeal of this section, effective 1-1-2028. Sec. 2.8.

(a)As used in this section, "emergency medical services" has the meaning set forth in IC 16-18-2-110.

(b)The fiscal body of a county may adopt an ordinance to impose a tax rate for emergency medical services in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax rate may not be in effect for more than twenty-five (25) years.

(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

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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. 2.8. (a) As used in this section, "emergency
medical services" has the meaning set forth in IC 16-18-2-110.
(b) The fiscal body of a county may adopt an ordinance to impose
a tax rate for emergency medical services in the county. The tax rate
must be in increments of one-hundredth of one percent (0.01%) and
may not exceed two-tenths of one percent (0.2%). The tax rate may not
be in effect for more than twenty-five (25) years.
(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 by the county
only for paying for operating costs incurred by the county for
emergency medical services that are provided throughout the county.