{"data":{"id":"us-in/ic-6-3.6-6-2.6-version-a","jurisdiction":"us-in","citation":"IC 6-3.6-6-2.6 (Version a)","heading":"Tax rate for acute care hospital; adoption of ordinance by county fiscal body; distribution of revenue; use of tax revenue","body":"Sec. 2.6. (a) As used in this section, \"acute care hospital\" means an acute care hospital that is:\n(1) established and operated under IC 16-22-2, IC 16-22-8, or IC 16-23; and\n(2) licensed under IC 16-21.\n(b) A county fiscal body may adopt an ordinance to impose a tax rate for acute care hospitals located 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 the operating expenses of the acute care hospital located 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#6-3.6-6-2.6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"50e6dd0d8ced2d78456f6636d850efb1a01075cd4c4ad74d64f6d8384b32bd1f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-6-2.5-version-b","next":"us-in/ic-6-3.6-6-2.6-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}