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Indiana · Snapshot 2026

IC 6-3.6-6-4 (Version b): General purpose revenue; uses and allocation

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.6. LOCAL INCOME TAXES
  3. Chapter 6. Expenditure Rate

Sec. 4. (a) General purpose revenue raised from a tax rate under section 2(b)(1) of this chapter must be distributed directly to the county. The money may be used by the county fiscal body for any of the purposes of the county, including for:

(1) public safety, including funding for a PSAP;

(2) economic development purposes described in IC 6-3.6-10;

(3) acute care hospitals;

(4) correctional facilities and rehabilitation facilities; and

(5) county staff expenses of the state judicial system.

(b) Subject to sections 3 and 5 of this chapter, the adopting body shall, by ordinance, determine how general purpose revenue from a tax under this chapter must be allocated in subsequent years. The allocations are subject to IC 6-3.6-11. The ordinance must be adopted as provided in IC 6-3.6-3 and takes effect and applies as specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter until it is rescinded or modified.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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