IC 6-3.6-6-2 (Version a): Rate of tax

Sec. 2. (a) This section applies to all counties.

(b) The adopting body may impose a tax rate under this chapter that does not exceed:

(1) two and five-tenths percent (2.5%) in all counties other than Marion County; and

(2) two and seventy-five hundredths percent (2.75%) in Marion County;

on the adjusted gross income of local taxpayers in the county served by the adopting body.