{"data":{"id":"us-in/ic-6-3.6-6-2-version-b","jurisdiction":"us-in","citation":"IC 6-3.6-6-2 (Version b)","heading":"Rate of tax; expiration","body":"Sec. 2. (a) This section applies to all counties.\n(b) The adopting body may by ordinance and subject to subsections (c) through (e) impose one (1) or more of the following component rates not to exceed a total expenditure tax rate under this chapter of two and nine-tenths percent (2.9%) on the adjusted gross income of taxpayers who reside in the county, or, in the case of a team member or race team member described in IC 6-3.6-2-13(3), on the adjusted gross income earned as a team member or race team member in the county:\n(1) A tax rate not to exceed one and two-tenths percent (1.2%) for general purpose revenue for county services (as provided in section 4 of this chapter), subject to subsection (c).\n(2) A tax rate not to exceed four-tenths of one percent (0.4%) for providers of fire protection or emergency medical services located within the county (as provided in section 4.3 of this chapter), subject to subsection (c).\n(3) A tax rate not to exceed two-tenths of one percent (0.2%) for general purpose revenue for distribution to nonmunicipal civil taxing units (excluding fire protection districts) located within the county (as provided in section 4.5 of this chapter), subject to subsection (c).\n(4) A tax rate not to exceed one and two-tenths percent (1.2%) for general purpose revenue for municipal services for distribution to municipalities located within the county that are not eligible to adopt a municipal tax rate under section 22 of this chapter or that have made an election under section 23(b)(3) of this chapter to be treated as such. The adopting body shall identify in the ordinance each taxing district in which the tax rate under this subdivision is imposed.\n(c) The combined component rates imposed by an adopting body under subsection (b)(1) through (b)(3) shall not exceed one and seven-tenths percent (1.7%).\n(d) A tax rate adopted under subsection (b)(4) may only be imposed on taxpayers who do not reside in a municipality that is eligible to adopt a municipal tax rate under section 22 of this chapter and has not made an election under section 23(b)(3) of this chapter. In the case of a team member or race team member described in IC 6-3.6-2-13(3), a tax rate adopted under subsection (b)(4) may only be imposed on services performed as a team member or race team member at a location if the county could impose the tax rate on an individual residing at that location.\n(e) A tax rate imposed under subsection (b) expires on December 31, 2031, and on December 31 of each calendar year thereafter. An adopting body wishing to continue, increase, or decrease a tax rate for the succeeding year must pass an ordinance to readopt a tax rate in accordance with IC 6-3.6-3-3. This subsection applies regardless of whether there is a modification in the tax rate or the component rates or the rates are unchanged from the previous year.\n(f) Notwithstanding subsection (e) or any other provision of this article, if there are bonds, leases, or other obligations payable from a tax imposed under subsection (b)(1) or (b)(4), the expenditure tax rate for the county under subsection (b)(1) or (b)(4) for a calendar year shall be the minimum tax rate necessary to produce one and twenty-five hundredths (1.25) times the sum of the:\n(1) highest annual outstanding debt service;\n(2) highest annual lease payments; and\n(3) any amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve;\nfor the calendar year payable from the applicable component rate.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 6. Expenditure Rate"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-6-2-b","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a3995f71d9b9aea83c12e5eb042ce18b2d6689d05498e52d53c7496d5b696828","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-6-2-version-a","next":"us-in/ic-6-3.6-6-2.5-version-a"},"notice":"GroundRules: Original legal text. Not legal advice."}