{"data":{"id":"us-in/ic-6-3.6-6-2.8-version-a","jurisdiction":"us-in","citation":"IC 6-3.6-6-2.8 (Version a)","heading":"Tax rate for emergency medical services; adoption of ordinance by county fiscal body; tax rate; distribution of revenue","body":"Sec. 2.8. (a) As used in this section, \"emergency medical services\" has the meaning set forth in IC 16-18-2-110.\n(b) The fiscal body of a county may adopt an ordinance to impose a tax rate for emergency medical services in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax rate may not be in effect for more than twenty-five (25) years.\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 by the county only for paying for operating costs incurred by the county for emergency medical services that are provided throughout 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#6-3.6-6-2.8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"212c8b5ae3a1c784c2eb08621895f0a25c083be7989570ae45f401d08f7b67a2","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-6-2.7-version-b","next":"us-in/ic-6-3.6-6-2.8-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}