{"data":{"id":"us-in/ic-6-3.6-3-3.3","jurisdiction":"us-in","citation":"IC 6-3.6-3-3.3","heading":"Effective date of ordinance; municipal local income tax","body":"Sec. 3.3. (a) This section applies to an ordinance adopted by a city or town that adopts, increases, decreases, or rescinds a tax or a tax rate under IC 6-3.6-6-22.\n(b) An ordinance adopted by a city or town on or before October 1 of a calendar year shall take effect on January 1 of the calendar year that immediately succeeds the year in which the ordinance is adopted.\n(c) An ordinance adopted by a city or town after October 1 of a calendar year shall take effect on January 1 of the second succeeding calendar year following the year the ordinance is adopted.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-3-3.3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"99e3ad6d20b873506449227fd4073e776e208e246948e433494f15ed4b551050","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-3-3-version-b","next":"us-in/ic-6-3.6-3-4-version-a"},"notice":"GroundRules: Original legal text. Not legal advice."}