IC 6-3.6-4-1 (Version b): Imposition of tax; rate of tax

Sec. 1. (a) Except as otherwise provided in IC 6-3.6-6-22, a tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.

(b) Except as otherwise provided in IC 6-3.6-6-22, the combined tax rates imposed under IC 6-3.6-5 (before its expiration), IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.

(c) In addition to the tax imposed in the county under subsection (a), a tax is imposed on the adjusted gross income of local taxpayers in a municipality at a tax rate that is imposed by the municipality under IC 6-3.6-6-22 and in effect in the municipality.