MADAM PRESIDENT:
I move
that Engrossed House Bill 1083 be amended to read as follows:
effect for its county on January 1 of a year.
(b) To freeze the county option income tax rates a county income tax
council must, after January 1 but before April 1 of a year, adopt an
ordinance. The ordinance must substantially state the following:
"The __________ County Income Tax Council permanently
freezes the county option income tax rates at the rate in effect on
January 1 of the current year.".
(c) An ordinance adopted under the authority of this section remains
in effect until rescinded. The county income tax council may rescind
such an ordinance after January 1 but before April 1 of any calendar
year. Such an ordinance shall take effect July 1 of that same calendar
year.
(d) Except as provided in section 9.6 of this chapter, if a county
income tax council rescinds an ordinance as adopted under this section
the county option income tax rate shall automatically increase by
one-tenth of one percent (0.01%) until:
(1) the tax rate is again frozen under another ordinance adopted
under this section; or
(2) the tax rate equals six tenths of one percent (0.6%) (if the
frozen tax rate equaled an amount less than six tenths of one
percent (0.6%)) or one percent (1%) (if the frozen tax rate equaled
an amount in excess of six tenths of one percent (0.6%)).
(e) The county auditor shall record any vote taken on an ordinance
proposed under the authority of this section and immediately send a
certified copy of the results to the department by certified mail.
distribution" for the immediately succeeding calendar year. The amount
certified shall be adjusted, as necessary, under subsections (c), (d), and
(e). The department shall provide with the certification an informative
summary of the calculations used to determine the certified distribution.
(c) The department shall certify an amount less than the amount
determined under subsection (b) if the department, after reviewing the
recommendation of the budget agency, determines that the reduced
distribution is necessary to offset overpayments made in a calendar year
before the calendar year of the distribution. The department, after
reviewing the recommendation of the budget agency, may reduce the
amount of the certified distribution over several calendar years so that
any overpayments are offset over several years rather than in one (1)
lump sum.
(d) The department, after reviewing the recommendation of the
budget agency, shall adjust the certified distribution of a county to
correct for any clerical or mathematical errors made in any previous
certification under this section. The department, after reviewing the
recommendation of the budget agency, may reduce the amount of the
certified distribution over several calendar years so that any adjustment
under this subsection is offset over several years rather than in one (1)
lump sum.
(e) This subsection applies to a county that:
(1) initially imposed a county option income tax; or
(2) increases the county option income tax rate;
under this chapter in the same calendar year in which the department
makes a certification under this section. The department, after
reviewing the recommendation of the budget agency, shall adjust the
certified distribution of a county to provide for a distribution in the
immediately following calendar year and in each calendar year
thereafter. The department shall provide for a full transition to
certification of distributions as provided in subsection (a)(1) through
(a)(2) in the manner provided in subsection (c).
(f) One-twelfth (1/12) of each adopting county's certified
distribution for a calendar year shall be distributed from its account
established under section 16 of this chapter to the appropriate county
treasurer on the first day of each month of that calendar year.
(g) Upon receipt, each monthly payment of a county's certified
distribution shall be allocated among, distributed to, and used by the
civil taxing units of the county as provided in sections 18 and 19 of this
chapter.
(h) All distributions from an account established under section 16 of
this chapter shall be made by warrants issued by the auditor of state to
the treasurer of state ordering the appropriate payments.".
county containing a consolidated city passes an ordinance
described in IC 6-3.5-6-9.6, as added by this act, before June 1,
2005, the increased rate takes effect July 1, 2005.
(b) An ordinance or a resolution adopted to increase the rate of
the county option income tax for resident county taxpayers under
IC 6-3.5-6-9.6, as added by this act, by not more than three-tenths
of one percent (0.3%) on the succeeding July 1, up to a maximum
rate of one percent (1%), is valid and effective, regardless of
whether the ordinance or resolution is passed before, on, or after
the effective date of this act.".
Renumber all SECTIONS consecutively.
(Reference is to EHB 1083 as printed April 6, 2005.)