IC 6-3.6-7-18: Pulaski County; additional rate for jail, courthouse, and justice center

Sec. 18. (a) This section applies only to Pulaski County.

(b) For calendar years beginning before January 1, 2021, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2020.

(c) For calendar years beginning after December 31, 2020, and before January 1, 2036, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2035.

(d) This subsection applies in the 2020 calendar year. Revenue from a tax imposed under this section may be used only for the purposes of paying the costs of operating and maintaining a jail and justice center.

(e) For calendar years beginning after December 31, 2020, revenue from a calendar year under this section may be used only for the purposes of paying costs of renovating a courthouse or a justice center.