§ 6-9-39-7 — Deposit of tax collections in fund; use of tax revenues

Indiana § 6-9-39-7

• Jurisdiction: Indiana
• Art. 9: INNKEEPER'S TAXES; OTHER LOCAL TAXES
• Ch. 39: County Option Dog Tax

Text

(a) A county treasurer that receives county
option dog tax revenue under section 5 of this chapter shall deposit the
money in the county option dog tax fund according to the following
allocation:
(1) Twenty percent (20%) for the canine research and education
account established under section 6(b) of this chapter.
(2) Eighty percent (80%) for the uses designated by the fiscal
body of the county under subsection (c).
(b) If an ordinance adopted under section 3 of this chapter is in
effect in a county, the county auditor and the county treasurer shall
include the county option dog tax revenue received by the county
treasurer in the settlement procedures described in IC 6-1.1-27.
Amounts accumulated in the county canine research and education
account shall be paid to the state treasurer in accordance with the
procedure described under IC 6-1.1-27-3.
(c) The fiscal body of a county that imposes a tax under this chapter
may appropriate money in the county option dog tax fund, other than
money allocated to the canine research and education account
established under section 6(b) of this chapter, for any of the following
purposes:
(1) The use of animal care facilities.
(2) Animal control, including dead animal disposal.
(3) Reimbursement to farmers for livestock kills.
(4) Reimbursement to people who have undergone rabies post
exposure prophylaxis.
(d) The fiscal body of a county that imposes a tax under this chapter
may establish requirements according to which individuals or entities
are eligible to receive distributions of money appropriated for a
purpose described in subsection (c).

Legislative History

As added by P.L.162-2006, SEC.36.