{"data":{"id":"us-in/ic-6-3.6-6-2.5-version-a","jurisdiction":"us-in","citation":"IC 6-3.6-6-2.5 (Version a)","heading":"Tax rate for a PSAP in certain counties; adoption of ordinance by county fiscal body; distribution of revenue","body":"Sec. 2.5. (a) This section applies to a county in which the adopting body:\n(1) is the local income tax council; and\n(2) did not allocate the revenue under this chapter from an expenditure rate of at least one-tenth of one percent (0.1%) to pay for a PSAP in the county for a year.\n(b) A county fiscal body may adopt an ordinance to impose a tax rate for a PSAP in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%).\n(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used only for paying for a PSAP in the county.","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#6-3.6-6-2.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"434f1960be809490735fc5e7889a23399bb2fea604a9cc5407cd218e5c485cd0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-6-2-version-b","next":"us-in/ic-6-3.6-6-2.5-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}