PREVAILED Roll Call No. _______
FAILED Ayes _______
WITHDRAWN Noes _______
RULED OUT OF ORDER
[
HOUSE MOTION ____
]
MR. SPEAKER:
I move that Engrossed Senate Bill 345 be amended to read as follows:
SOURCE: Page 6, line 2; (12)MO034508.6. -->
Page 6, between lines 2 and 3, begin a new paragraph and insert:
SOURCE: IC 6-3.5-1.1-2; (12)MO034508.3. -->
"SECTION 3. IC 6-3.5-1.1-2, AS AMENDED BY P.L.77-2011,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 2. (a) The county council of any county in which
the county option income tax will not be in effect on December 1 of a
year under an ordinance adopted during a previous calendar year may
impose the county adjusted gross income tax on the adjusted gross
income of county taxpayers of its county.
(b) Except as provided in section 2.3, 2.5, 2.6, 2.7, 2.8, 2.9, 3.3, 3.5,
3.6, 24, 25,
or 26,
or 27 of this chapter, the county adjusted gross
income tax may be imposed at a rate of one-half of one percent (0.5%),
three-fourths of one percent (0.75%), or one percent (1%) on the
adjusted gross income of resident county taxpayers of the county. Any
county imposing the county adjusted gross income tax must impose the
tax on the nonresident county taxpayers at a rate of one-fourth of one
percent (0.25%) on their adjusted gross income. If the county council
elects to decrease the county adjusted gross income tax, the county
council may decrease the county adjusted gross income tax rate in
increments of one-tenth of one percent (0.1%).
(c) To impose the county adjusted gross income tax, the county
council must adopt an ordinance. The ordinance must substantially
state the following:
"The ________ County Council imposes the county adjusted
gross income tax on the county taxpayers of ________ County.
The county adjusted gross income tax is imposed at a rate of
_____ percent (_____%) on the resident county taxpayers of the
county and one-fourth of one percent (0.25%) on the nonresident
county taxpayers of the county.".
(d) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and
immediately send a certified copy of the results to the department by
certified mail.
(e) If the county adjusted gross income tax had previously been
adopted by a county under IC 6-3.5-1 (before its repeal on March 15,
1983) and that tax was in effect at the time of the enactment of this
chapter, then the county adjusted gross income tax continues in that
county at the rates in effect at the time of enactment until the rates are
modified or the tax is rescinded in the manner prescribed by this
chapter. If a county's adjusted gross income tax is continued under this
subsection, then the tax shall be treated as if it had been imposed under
this chapter and is subject to rescission or reduction as authorized in
this chapter.
SOURCE: IC 6-3.5-1.1-9; (12)MO034508.4. -->
SECTION 4. IC 6-3.5-1.1-9, AS AMENDED BY P.L.229-2011,
SECTION 88, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 9. (a) Revenue derived from the imposition of the
county adjusted gross income tax shall, in the manner prescribed by
this section, be distributed to the county that imposed it. The amount
to be distributed to a county during an ensuing calendar year equals the
amount of county adjusted gross income tax revenue that the budget
agency determines has been:
(1) received from that county for a taxable year ending before the
calendar year in which the determination is made; and
(2) reported on an annual return or amended return processed by
the department in the state fiscal year ending before July 1 of the
calendar year in which the determination is made;
as adjusted for refunds of county adjusted gross income tax made in the
state fiscal year.
(b) Before August 2 of each calendar year, the budget agency shall
certify to the county auditor of each adopting county the amount
determined under subsection (a) plus the amount of interest in the
county's account that has accrued and has not been included in a
certification made in a preceding year. The amount certified is the
county's "certified distribution" for the immediately succeeding
calendar year. The amount certified shall be adjusted under subsections
(c), (d), (e), (f), (g), and (h). The budget agency shall provide the
county council with an informative summary of the calculations used
to determine the certified distribution. The summary of calculations
must include:
(1) the amount reported on individual income tax returns
processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed under
IC 6-3.5-1.1-21.1.
The budget agency shall also certify information concerning the part of
the certified distribution that is attributable to a tax rate under section
24, 25,
or 26,
or 27 of this chapter. This information must be certified
to the county auditor, the department, and the department of local
government finance not later than September 1 of each calendar year.
The part of the certified distribution that is attributable to a tax rate
under section 24, 25,
or 26,
or 27 of this chapter may be used only as
specified in those provisions.
(c) The budget agency shall certify an amount less than the amount
determined under subsection (b) if 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 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 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 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) The budget agency shall adjust the certified distribution of a
county to provide the county with the distribution required under
section 10(b) of this chapter.
(f) This subsection applies to a county that initially imposes,
increases, decreases, or rescinds a tax or tax rate under this chapter
before November 1 in the same calendar year in which the budget
agency makes a certification under this section. 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 budget agency 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). If the
county imposes, increases, decreases, or rescinds a tax or tax rate under
this chapter after the date for which a certification under subsection (b)
is based, the budget agency shall adjust the certified distribution of the
county after August 1 of the calendar year. The adjustment shall reflect
any other adjustment required under subsections (c), (d), (e), (g), and
(h). The adjusted certification shall be treated as the county's "certified
distribution" for the immediately succeeding calendar year. The budget
agency shall certify the adjusted certified distribution to the county
auditor for the county and provide the county council with an
informative summary of the calculations that revises the informative
summary provided in subsection (b) and reflects the changes made in
the adjustment.
(g) The budget agency shall adjust the certified distribution of a
county to provide the county with the distribution required under
section 3.3 of this chapter beginning not later than the tenth month after
the month in which additional revenue from the tax authorized under
section 3.3 of this chapter is initially collected.
(h) This subsection applies in the year in which a county initially
imposes a tax rate under section 24 of this chapter. Notwithstanding
any other provision, the budget agency shall adjust the part of the
county's certified distribution that is attributable to the tax rate under
section 24 of this chapter to provide for a distribution in the
immediately following calendar year equal to the result of:
(1) the sum of the amounts determined under STEP ONE through
STEP FOUR of IC 6-3.5-1.5-1(a) in the year in which the county
initially imposes a tax rate under section 24 of this chapter;
multiplied by
(2) two (2).
(i) The budget agency shall before May 1 of every odd-numbered
year publish an estimate of the statewide total amount of certified
distributions to be made under this chapter during the following two (2)
calendar years.
(j) The budget agency shall before May 1 of every even-numbered
year publish an estimate of the statewide total amount of certified
distributions to be made under this chapter during the following
calendar year.
(k) The estimates under subsections (i) and (j) must specify the
amount of the estimated certified distributions that are attributable to
the additional rate authorized under section 24 of this chapter, the
additional rate authorized under section 25 of this chapter, the
additional rate authorized under section 26 of this chapter, the
additional rate authorized under section 27 of this chapter, and any
other additional rates authorized under this chapter.
SOURCE: IC 6-3.5-1.1-10; (12)MO034508.5. -->
SECTION 5. IC 6-3.5-1.1-10, AS AMENDED BY P.L.77-2011,
SECTION 6, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 10. (a) Except as provided in subsection (b),
one-half (1/2) of each adopting county's certified distribution for a
calendar year shall be distributed from its account established under
section 8 of this chapter to the appropriate county treasurer on May 1
and the other one-half (1/2) on November 1 of that calendar year.
(b) This subsection applies to a county having a population of more
than one hundred forty-five thousand (145,000) but less than one
hundred forty-eight thousand (148,000), if an ordinance imposing the
tax is adopted before July 1 of a year. Notwithstanding section 9 of this
chapter the initial certified distribution certified for a county under
section 9 of this chapter shall be distributed to the county treasurer
from the account established for the county under section 8 of this
chapter according to the following schedule during the eighteen (18)
month period beginning on July 1 of the year in which the county
initially adopts an ordinance under section 2 of this chapter:
(1) One-fourth (1/4) on October 1 of the calendar year in which
the ordinance was adopted.
(2) One-fourth (1/4) on January 1 of the calendar year following
the year in which the ordinance was adopted.
(3) One-fourth (1/4) on May 1 of the calendar year following the
year in which the ordinance was adopted.
(4) One-fourth (1/4) on November 1 of the calendar year
following the year in which the ordinance was adopted.
Notwithstanding section 11 of this chapter, the part of the certified
distribution received under subdivision (1) that would otherwise be
allocated to a civil taxing unit or school corporation as property tax
replacement credits under section 11 of this chapter shall be set aside
and treated for the calendar year when received by the civil taxing unit
or school corporation as a levy excess subject to IC 6-1.1-18.5-17 or
IC 20-44-3. Certified distributions made to the county treasurer for
calendar years following the eighteen (18) month period described in
this subsection shall be made as provided in subsection (a).
(c) Except for:
(1) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
equipping, operating, or maintaining facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.3 of this chapter;
(2) revenue that must be used to pay the costs of operating a jail
and juvenile detention center under section 2.5 of this chapter;
(3) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
equipping, operating, or maintaining facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.8 of this chapter;
(4) revenue that must be used to pay the costs of construction,
improvement, renovation, or remodeling of a jail and related
buildings and parking structures under section 2.7, 2.9, or 3.3 of
this chapter;
(5) revenue that must be used to pay the costs of operating and
maintaining a jail and justice center under section 3.5(d) of this
chapter;
(6) revenue that must be used to pay the costs of constructing,
acquiring, improving, renovating, or equipping a county
courthouse under section 3.6 of this chapter;
(7) revenue under section 2.6 of this chapter; or
(8) revenue attributable to a tax rate under section 24, 25, or 26,
or 27 of this chapter;
distributions made to a county treasurer under subsections (a) and (b)
shall be treated as though they were property taxes that were due and
payable during that same calendar year. Except as provided by
subsection (b) and sections 24, 25, and 26, and 27 of this chapter, the
certified distribution shall be distributed and used by the taxing units
and school corporations as provided in sections 11 through 15 of this
chapter.
(d) All distributions from an account established under section 8 of
this chapter shall be made by warrants issued by the auditor of the state
to the treasurer of the state ordering the appropriate payments.
SOURCE: IC 6-3.5-1.1-11; (12)MO034508.6. -->
SECTION 6. IC 6-3.5-1.1-11, AS AMENDED BY P.L.77-2011,
SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 11. (a) Except for:
(1) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
equipping, operating, or maintaining facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.3 of this chapter;
(2) revenue that must be used to pay the costs of operating a jail
and juvenile detention center under section 2.5 of this chapter;
(3) revenue that must be used to pay the costs of:
(A) financing, constructing, acquiring, improving, renovating,
equipping, operating, or maintaining facilities and buildings;
(B) debt service on bonds; or
(C) lease rentals;
under section 2.8 of this chapter;
(4) revenue that must be used to pay the costs of construction,
improvement, renovation, or remodeling of a jail and related
buildings and parking structures under section 2.7, 2.9, or 3.3 of
this chapter;
(5) revenue that must be used to pay the costs of operating and
maintaining a jail and justice center under section 3.5(d) of this
chapter;
(6) revenue that must be used to pay the costs of constructing,
acquiring, improving, renovating, or equipping a county
courthouse under section 3.6 of this chapter; or
(7) revenue attributable to a tax rate under section 24, 25,
or 26,
or 27 of this chapter;
the certified distribution received by a county treasurer shall, in the
manner prescribed in this section, be allocated, distributed, and used
by the civil taxing units and school corporations of the county as
certified shares and property tax replacement credits.
(b) Before August 10 of each calendar year, each county auditor
shall determine the part of the certified distribution for the next
succeeding calendar year that will be allocated as property tax
replacement credits and the part that will be allocated as certified
shares. The percentage of a certified distribution that will be allocated
as property tax replacement credits or as certified shares depends upon
the county adjusted gross income tax rate for resident county taxpayers
in effect on December 1 of the calendar year that precedes the year in
which the certified distribution will be received by two (2) years. The
percentages are set forth in the following table:
PROPERTY
COUNTY
TAX
ADJUSTED GROSS
REPLACEMENT
CERTIFIED
INCOME TAX RATE
CREDITS
SHARES
0.5%
50%
50%
0.75%
33 1/3%
66 2/3%
1%
25%
75%
(c) The part of a certified distribution that constitutes property tax
replacement credits shall be distributed as provided under sections 12,
13, and 14 of this chapter.
(d) The part of a certified distribution that constitutes certified
shares shall be distributed as provided by section 15 of this chapter.".
SOURCE: Page 9, line 7; (12)MO034508.9. -->
Page 9, between lines 7 and 8, begin a new paragraph and insert:
SOURCE: IC 6-3.5-1.1-27; (12)MO034508.8. -->
"SECTION 8. IC 6-3.5-1.1-27 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2012]: Sec. 27. (a) As used in this section,
"PSAP" has the meaning set forth in IC 36-8-16.7-20.
(b) A county council may adopt an ordinance to impose an
additional tax rate under this section to provide funding for the
PSAPs located in the county.
(c) Under this section, a county council may not impose a tax
rate on the adjusted gross income of county taxpayers that exceeds
twenty-five hundredths percent (0.25%).
(d) If a county council adopts an ordinance to impose a tax rate
under this section, the county auditor shall send a certified copy of
the ordinance to the department and the department of local
government finance by certified mail.
(e) A tax rate under this section is in addition to any other tax
rates imposed under this chapter and does not affect the purposes
for which other tax revenue under this chapter may be used.
(f) The county auditor shall deposit the portion of the certified
distribution that is attributable to a tax rate under this section in
a separate account for distribution to the PSAPs located in the
county in the amounts determined by the county council.
(g) The county auditor shall make the distributions to the PSAPs
as directed by the county council not more than thirty (30) days
after receiving the portion of the certified distribution that is
attributable to a tax rate under this section.
(h) Tax revenue distributed to a PSAP must be deposited into a
separate account or fund and must be used by the PSAP for the
purposes permitted by IC 36-8-16.7-38.
(i) The department of local government finance may not require
a county or municipality receiving tax revenue under this section
to reduce the county's or municipality's property tax levy for a
particular year on account of the county's or municipality's receipt
of the tax revenue.
(j) The tax rate under this section and the tax revenue
attributable to the tax rate under this section shall not be
considered for purposes of computing:
(1) the maximum income tax rate that may be imposed in a
county under section 2 of this chapter or any other provision
of this chapter;
(2) the maximum permissible property tax levy under
IC 6-1.1-18.5-3; or
(3) the credit under IC 6-1.1-20.6.
(k) The tax rate under this section may be imposed at the same
time and in the same manner that the county may impose or
increase a tax rate under section 24 of this chapter. However, a
county council is not required to impose additional rates under
section 24, 25, or 26 of this chapter before imposing an additional
rate under this section.
(l) The department of local government finance and the
department of state revenue may take any actions necessary to
carry out the purposes of this section.
SOURCE: IC 6-3.5-6-8; (12)MO034508.9. -->
SECTION 9. IC 6-3.5-6-8, AS AMENDED BY P.L.77-2011,
SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 8. (a) The county income tax council of any
county in which the county adjusted gross income tax will not be in
effect on December 1 of a year under an ordinance adopted during a
previous calendar year may impose the county option income tax on the
adjusted gross income of county taxpayers of its county.
(b) Except as provided in sections 30, 31,
and 32,
and 34 of this
chapter, the county option income tax may initially be imposed at a rate
of two-tenths of one percent (0.2%) on the resident county taxpayers of
the county and at a rate of five-hundredths of one percent (0.05%) for
all other county taxpayers.
(c) To impose the county option income tax, a county income tax
council must pass an ordinance. The ordinance must substantially state
the following:
"The _____________ County Income Tax Council imposes the
county option income tax on the county taxpayers of
_____________ County. The county option income tax is
imposed at a rate of two-tenths of one percent (0.2%) on the
resident county taxpayers of the county and at a rate of
five-hundredths of one percent (0.05%) on all other county
taxpayers.".
(d) Except as provided in sections 30, 31, and 32, and 34 of this
chapter, if the county option income tax is imposed on the county
taxpayers of a county, then the county option income tax rate that is in
effect for resident county taxpayers of that county increases by
one-tenth of one percent (0.1%) on each succeeding October 1 until the
rate equals six-tenths of one percent (0.6%).
(e) The county option income tax rate in effect for the county
taxpayers of a county who are not resident county taxpayers of that
county is at all times one-fourth (1/4) of the tax rate imposed upon
resident county taxpayers.
(f) The auditor of a county shall record all votes taken on ordinances
presented for a vote under this section and immediately send a certified
copy of the results to the department by certified mail.
SOURCE: IC 6-3.5-6-9; (12)MO034508.10. -->
SECTION 10. IC 6-3.5-6-9, AS AMENDED BY P.L.77-2011,
SECTION 13, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 9. (a) If on March 31 of a calendar year the county
option income tax rate in effect for resident county taxpayers equals six
tenths of one percent (0.6%), excluding a tax rate imposed under
section 30, 31, or 32, or 34 of this chapter, the county income tax
council of that county may pass an ordinance to increase its tax rate for
resident county taxpayers. If a county income tax council passes an
ordinance under this section, its county option income tax rate for
resident county taxpayers increases by one-tenth of one percent (0.1%)
in the year in which the ordinance is adopted, as provided in section 1.5
of this chapter, and on each succeeding October 1 until its rate reaches
a maximum of one percent (1%), excluding a tax rate imposed under
section 30, 31, or 32, or 34 of this chapter.
(b) The auditor of the county 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.
SOURCE: IC 6-3.5-6-17; (12)MO034508.11. -->
SECTION 11. IC 6-3.5-6-17, AS AMENDED BY P.L.229-2011,
SECTION 90, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 17. (a) Revenue derived from the imposition of
the county option income tax shall, in the manner prescribed by this
section, be distributed to the county that imposed it. The amount that
is to be distributed to a county during an ensuing calendar year equals
the amount of county option income tax revenue that the budget agency
determines has been:
(1) received from that county for a taxable year ending in a
calendar year preceding the calendar year in which the
determination is made; and
(2) reported on an annual return or amended return processed by
the department in the state fiscal year ending before July 1 of the
calendar year in which the determination is made;
as adjusted (as determined after review of the recommendation of the
budget agency) for refunds of county option income tax made in the
state fiscal year.
(b) Before August 2 of each calendar year, the budget agency shall
certify to the county auditor of each adopting county the amount
determined under subsection (a) plus the amount of interest in the
county's account that has accrued and has not been included in a
certification made in a preceding year. The amount certified is the
county's "certified distribution" for the immediately succeeding
calendar year. The amount certified shall be adjusted, as necessary,
under subsections (c), (d), (e), and (f). The budget agency shall provide
the county council with an informative summary of the calculations
used to determine the certified distribution. The summary of
calculations must include:
(1) the amount reported on individual income tax returns
processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed under
IC 6-3.5-6-17.3.
The budget agency shall also certify information concerning the part of
the certified distribution that is attributable to a tax rate under section
30, 31, or 32, or 34 of this chapter. This information must be certified
to the county auditor and to the department of local government finance
not later than September 1 of each calendar year. The part of the
certified distribution that is attributable to a tax rate under section 30,
31, or 32, or 34 of this chapter may be used only as specified in those
provisions.
(c) The budget agency shall certify an amount less than the amount
determined under subsection (b) if 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 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 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 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 imposes, increases,
decreases, or rescinds a tax or tax rate under this chapter before
November 1 in the same calendar year in which the budget agency
makes a certification under this section. 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 budget agency 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). If the county imposes,
increases, decreases, or rescinds a tax or tax rate under this chapter
after the date for which a certification under subsection (b) is based, the
budget agency shall adjust the certified distribution of the county after
August 1 of the calendar year. The adjustment shall reflect any other
adjustment required under subsections (c), (d), and (f). The adjusted
certification shall be treated as the county's "certified distribution" for
the immediately succeeding calendar year. The budget agency shall
certify the adjusted certified distribution to the county auditor for the
county and provide the county council with an informative summary of
the calculations that revises the informative summary provided in
subsection (b) and reflects the changes made in the adjustment.
(f) This subsection applies in the year a county initially imposes a
tax rate under section 30 of this chapter. Notwithstanding any other
provision, the budget agency shall adjust the part of the county's
certified distribution that is attributable to the tax rate under section 30
of this chapter to provide for a distribution in the immediately
following calendar year equal to the result of:
(1) the sum of the amounts determined under STEP ONE through
STEP FOUR of IC 6-3.5-1.5-1(a) in the year in which the county
initially imposes a tax rate under section 30 of this chapter;
multiplied by
(2) the following:
(A) In a county containing a consolidated city, one and
five-tenths (1.5).
(B) In a county other than a county containing a consolidated
city, two (2).
(g) 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.
(h) 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.
(i) 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.
(j) The budget agency shall before May 1 of every odd-numbered
year publish an estimate of the statewide total amount of certified
distributions to be made under this chapter during the following two (2)
calendar years.
(k) The budget agency shall before May 1 of every even-numbered
year publish an estimate of the statewide total amount of certified
distributions to be made under this chapter during the following
calendar year.
(l) The estimates under subsections (j) and (k) must specify the
amount of the estimated certified distributions that are attributable to
the additional rate authorized under section 30 of this chapter, the
additional rate authorized under section 31 of this chapter, the
additional rate authorized under section 32 of this chapter,
the
additional rate authorized under section 34 of this chapter, and any
other additional rates authorized under this chapter.".
SOURCE: Page 9, line 30; (12)MO034508.9. -->
Page 9, line 30, strike "and".
Page 9, line 30, after "33" insert ", and 34".
Page 10, line 3, strike "or".
Page 10, line 3, after "33" insert ", or 34".
Page 11, line 6, strike "or".
Page 11, line 6, after "32" insert ", or 34".
Page 14, between lines 28 and 29, begin a new paragraph and insert:
SOURCE: IC 6-3.5-6-34; (12)MO034508.14. -->
"SECTION 14. IC 6-3.5-6-34 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JULY 1, 2012]: Sec. 34. (a) This section does not apply
to a county containing a consolidated city.
(b) As used in this section, "PSAP" has the meaning set forth in
IC 36-8-16.7-20.
(c) A county income tax council may adopt an ordinance to
impose an additional tax rate under this section to provide funding
for the PSAPs located in the county.
(d) Under this section, a county income tax council may not
impose a tax rate on the adjusted gross income of county taxpayers
that exceeds twenty-five hundredths percent (0.25%).
(e) If a county income tax council adopts an ordinance to impose
a tax rate under this section, the county auditor shall send a
certified copy of the ordinance to the department and the
department of local government finance by certified mail.
(f) A tax rate under this section is in addition to any other tax
rates imposed under this chapter and does not affect the purposes
for which other tax revenue under this chapter may be used.
(g) The county auditor shall deposit the portion of the certified
distribution that is attributable to a tax rate under this section in
a separate account for distribution to the PSAPs located in the
county in the amounts determined by the county income tax
council.
(h) The county auditor shall make the distributions to the
PSAPs as directed by the county income tax council not more than
thirty (30) days after receiving the portion of the certified
distribution that is attributable to a tax rate under this section.
(i) Tax revenue distributed to a PSAP must be deposited into a
separate account or fund and must be used by the PSAP for the
purposes permitted by IC 36-8-16.7-38.
(j) The department of local government finance may not require
a county or municipality receiving tax revenue under this section
to reduce the county's or municipality's property tax levy for a
particular year on account of the county's or municipality's receipt
of the tax revenue.
(k) The tax rate under this section and the tax revenue
attributable to the tax rate under this section shall not be
considered for purposes of computing:
(1) the maximum income tax rate that may be imposed in a
county under section 8 or 9 of this chapter or any other
provision of this chapter;
(2) the maximum permissible property tax levy under
IC 6-1.1-18.5-3; or
(3) the credit under IC 6-1.1-20.6.
(l) The tax rate under this section may be imposed at the same
time and in the same manner that the county may impose or
increase a tax rate under section 30 of this chapter. However, the
county income tax council is not required to impose additional
rates under section 30, 31, or 32 of this chapter before imposing an
additional rate under this section.
(m) The department of local government finance and the
department of state revenue may take any actions necessary to
carry out the purposes of this section.
(n) Notwithstanding any other provision, in Lake County the
county council (and not the county income tax council) is the entity
authorized to take actions concerning the additional tax rate under
this section.
SOURCE: IC 6-3.5-7-5; (12)MO034508.15. -->
SECTION 15. IC 6-3.5-7-5, AS AMENDED BY P.L.199-2011,
SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 5.
(a) Except as provided in subsection (c), the
county economic development income tax may be imposed on the
adjusted gross income of county taxpayers. The entity that may impose
the tax is:
(1) the county income tax council (as defined in IC 6-3.5-6-1) if
the county option income tax is in effect on March 31 of the year
the county economic development income tax is imposed;
(2) the county council if the county adjusted gross income tax is
in effect on March 31 of the year the county economic
development tax is imposed; or
(3) the county income tax council or the county council,
whichever acts first, for a county not covered by subdivision (1)
or (2).
To impose the county economic development income tax, a county
income tax council shall use the procedures set forth in IC 6-3.5-6
concerning the imposition of the county option income tax.
(b) Except as provided in subsections (c), (g), (k), (p), and (r) and
section 28 of this chapter, the county economic development income
tax may be imposed at a rate of:
(1) one-tenth percent (0.1%);
(2) two-tenths percent (0.2%);
(3) twenty-five hundredths percent (0.25%);
(4) three-tenths percent (0.3%);
(5) thirty-five hundredths percent (0.35%);
(6) four-tenths percent (0.4%);
(7) forty-five hundredths percent (0.45%); or
(8) five-tenths percent (0.5%);
on the adjusted gross income of county taxpayers.
(c) Except as provided in subsection (h), (i), (j), (k), (l), (m), (n), (o),
(p), (s), (v), (w), (x), or (y), the county economic development income
tax rate plus the county adjusted gross income tax rate, if any, that are
in effect on January 1 of a year may not exceed one and twenty-five
hundredths percent (1.25%). Except as provided in subsection (g), (p),
(r), (t), (u), (w), (x), or (y), the county economic development tax rate
plus the county option income tax rate, if any, that are in effect on
January 1 of a year may not exceed one percent (1%).
(d) To impose, increase, decrease, or rescind the county economic
development income tax, the appropriate body must adopt an
ordinance.
(e) The ordinance to impose the tax must substantially state the
following:
"The ________ County _________ imposes the county economic
development income tax on the county taxpayers of _________
County. The county economic development income tax is imposed at
a rate of _________ percent (____%) on the county taxpayers of the
county.".
(f) The auditor of a county shall record all votes taken on ordinances
presented for a vote under the authority of this chapter and shall, not
more than ten (10) days after the vote, send a certified copy of the
results to the commissioner of the department by certified mail.
(g) This subsection applies to a county having a population of more
than one hundred forty-eight thousand (148,000) but less than one
hundred seventy thousand (170,000). Except as provided in subsection
(p), in addition to the rates permitted by subsection (b), the:
(1) county economic development income tax may be imposed at
a rate of:
(A) fifteen-hundredths percent (0.15%);
(B) two-tenths percent (0.2%); or
(C) twenty-five hundredths percent (0.25%); and
(2) county economic development income tax rate plus the county
option income tax rate that are in effect on January 1 of a year
may equal up to one and twenty-five hundredths percent (1.25%);
if the county income tax council makes a determination to impose rates
under this subsection and section 22 of this chapter.
(h) For a county having a population of more than forty-one
thousand (41,000) but less than forty-three thousand (43,000), except
as provided in subsection (p), the county economic development
income tax rate plus the county adjusted gross income tax rate that are
in effect on January 1 of a year may not exceed one and thirty-five
hundredths percent (1.35%) if the county has imposed the county
adjusted gross income tax at a rate of one and one-tenth percent (1.1%)
under IC 6-3.5-1.1-2.5.
(i) For a county having a population of more than thirteen thousand
five hundred (13,500) but less than fourteen thousand (14,000), except
as provided in subsection (p), the county economic development
income tax rate plus the county adjusted gross income tax rate that are
in effect on January 1 of a year may not exceed one and fifty-five
hundredths percent (1.55%).
(j) For a county having a population of more than seventy-one
thousand (71,000) but less than seventy-one thousand four hundred
(71,400), except as provided in subsection (p), the county economic
development income tax rate plus the county adjusted gross income tax
rate that are in effect on January 1 of a year may not exceed one and
five-tenths percent (1.5%).
(k) This subsection applies to a county having a population of more
than twenty-seven thousand four hundred (27,400) but less than
twenty-seven thousand five hundred (27,500). Except as provided in
subsection (p), in addition to the rates permitted under subsection (b):
(1) the county economic development income tax may be imposed
at a rate of twenty-five hundredths percent (0.25%); and
(2) the sum of the county economic development income tax rate
and the county adjusted gross income tax rate that are in effect on
January 1 of a year may not exceed one and five-tenths percent
(1.5%);
if the county council makes a determination to impose rates under this
subsection and section 22.5 of this chapter.
(l) For a county having a population of more than twenty-nine
thousand (29,000) but less than thirty thousand (30,000), except as
provided in subsection (p), the county economic development income
tax rate plus the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths percent
(1.5%).
(m) For:
(1) a county having a population of more than one hundred
eighty-two thousand seven hundred ninety (182,790) but less than
two hundred thousand (200,000); or
(2) a county having a population of more than forty-five thousand
(45,000) but less than forty-five thousand nine hundred (45,900);
except as provided in subsection (p), the county economic development
income tax rate plus the county adjusted gross income tax rate that are
in effect on January 1 of a year may not exceed one and five-tenths
percent (1.5%).
(n) For a county having a population of more than six thousand
(6,000) but less than eight thousand (8,000), except as provided in
subsection (p), the county economic development income tax rate plus
the county adjusted gross income tax rate that are in effect on January
1 of a year may not exceed one and five-tenths percent (1.5%).
(o) This subsection applies to a county having a population of more
than thirty-nine thousand (39,000) but less than thirty-nine thousand
six hundred (39,600). Except as provided in subsection (p), in addition
to the rates permitted under subsection (b):
(1) the county economic development income tax may be imposed
at a rate of twenty-five hundredths percent (0.25%); and
(2) the sum of the county economic development income tax rate
and:
(A) the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths
percent (1.5%); or
(B) the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five
hundredths percent (1.25%);
if the county council makes a determination to impose rates under this
subsection and section 24 of this chapter.
(p) In addition:
(1) the county economic development income tax may be imposed
at a rate that exceeds by not more than twenty-five hundredths
percent (0.25%) the maximum rate that would otherwise apply
under this section; and
(2) the:
(A) county economic development income tax; and
(B) county option income tax or county adjusted gross income
tax;
may be imposed at combined rates that exceed by not more than
twenty-five hundredths percent (0.25%) the maximum combined
rates that would otherwise apply under this section.
However, the additional rate imposed under this subsection may not
exceed the amount necessary to mitigate the increased ad valorem
property taxes on homesteads (as defined in IC 6-1.1-20.9-1 before
January 1, 2009, or IC 6-1.1-12-37 after December 31, 2008) or
residential property (as defined in section 26 of this chapter), as
appropriate under the ordinance adopted by the adopting body in the
county, resulting from the deduction of the assessed value of inventory
in the county under IC 6-1.1-12-41 or IC 6-1.1-12-42 or from the
exclusion in 2008 of inventory from the definition of personal property
in IC 6-1.1-1-11.
(q) If the county economic development income tax is imposed as
authorized under subsection (p) at a rate that exceeds the maximum
rate that would otherwise apply under this section, the certified
distribution must be used for the purpose provided in section 25(e) or
26 of this chapter to the extent that the certified distribution results
from the difference between:
(1) the actual county economic development tax rate; and
(2) the maximum rate that would otherwise apply under this
section.
(r) This subsection applies only to a county described in section 27
of this chapter. Except as provided in subsection (p), in addition to the
rates permitted by subsection (b), the:
(1) county economic development income tax may be imposed at
a rate of twenty-five hundredths percent (0.25%); and
(2) county economic development income tax rate plus the county
option income tax rate that are in effect on January 1 of a year
may equal up to one and twenty-five hundredths percent (1.25%);
if the county council makes a determination to impose rates under this
subsection and section 27 of this chapter.
(s) Except as provided in subsection (p), the county economic
development income tax rate plus the county adjusted gross income tax
rate that are in effect on January 1 of a year may not exceed one and
five-tenths percent (1.5%) if the county has imposed the county
adjusted gross income tax under IC 6-3.5-1.1-3.3.
(t) This subsection applies to Howard County. Except as provided
in subsection (p), the sum of the county economic development income
tax rate and the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five hundredths
percent (1.25%).
(u) This subsection applies to Scott County. Except as provided in
subsection (p), the sum of the county economic development income
tax rate and the county option income tax rate that are in effect on
January 1 of a year may not exceed one and twenty-five hundredths
percent (1.25%).
(v) This subsection applies to Jasper County. Except as provided in
subsection (p), the sum of the county economic development income
tax rate and the county adjusted gross income tax rate that are in effect
on January 1 of a year may not exceed one and five-tenths percent
(1.5%).
(w) An additional county economic development income tax rate
imposed under section 28 of this chapter may not be considered in
calculating any limit under this section on the sum of:
(1) the county economic development income tax rate plus the
county adjusted gross income tax rate; or
(2) the county economic development tax rate plus the county
option income tax rate.
(x) The income tax rate limits imposed by subsection (c) or (y) or
any other provision of this chapter do not apply to:
(1) a county adjusted gross income tax rate imposed under
IC 6-3.5-1.1-24, IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26, or
IC 6-3.5-1.1-27; or
(2) a county option income tax rate imposed under IC 6-3.5-6-30,
IC 6-3.5-6-31, or IC 6-3.5-6-32, or IC 6-3.5-6-34.
For purposes of computing the maximum combined income tax rate
under subsection (c) or (y) or any other provision of this chapter that
may be imposed in a county under IC 6-3.5-1.1, IC 6-3.5-6, and this
chapter, a county's county adjusted gross income tax rate or county
option income tax rate for a particular year does not include the county
adjusted gross income tax rate imposed under IC 6-3.5-1.1-24,
IC 6-3.5-1.1-25, or IC 6-3.5-1.1-26, or IC 6-3.5-1.1-27 or the county
option income tax rate imposed under IC 6-3.5-6-30, IC 6-3.5-6-31, or
IC 6-3.5-6-32, or IC 6-3.5-6-34.
(y) This subsection applies to Monroe County. Except as provided
in subsection (p), if an ordinance is adopted under IC 6-3.5-6-33, the
sum of the county economic development income tax rate and the
county option income tax rate that are in effect on January 1 of a year
may not exceed one and twenty-five hundredths percent (1.25%).
(z) This subsection applies to Perry County. Except as provided in
subsection (p), if an ordinance is adopted under section 27.5 of this
chapter, the county economic development income tax rate plus the
county option income tax rate that is in effect on January 1 of a year
may not exceed one and seventy-five hundredths percent (1.75%).".
Renumber all SECTIONS consecutively.
(Reference is to ESB 345 as printed February 24, 2012.)
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MO034508/DI 92 2012