Citations Affected: IC 5-28-26-15; IC 6-3.5; IC 6-6; IC 6-8.1; IC 8-14-1-3; IC 25-1-6-8;
IC 36-7.
Synopsis: State and local finances. Specifies the dates by which an ordinance to impose, increase, decrease, or rescind a county income tax must be adopted and the date the ordinance takes effect. Specifies that county auditors shall send a certified copy of ordinances to impose, increase, decrease, or rescind a county income tax rate to the department of state revenue (department), the budget agency, and the department of local government finance in an electronic format approved by the director of the budget agency. Provides that if the commissioner of the department determines that an ordinance to impose, increase, decrease, or rescind a county income tax rate was not adopted according to the statutory requirements: (1) the commissioner shall notify the county auditor that the ordinance was not adopted according to the requirements of the statute and shall specify the corrective action that must be taken for the ordinance to be in compliance with the statute; and (2) the ordinance may not take effect until the corrective action is taken. Provides that before August 2 of each calendar year, the budget agency shall provide to each county auditor an estimate of the amount of county income tax that will be distributed to the county, based on known tax rates. Requires the budget agency to certify before October 1 the amount of a county's certified distribution of county income tax for the following year. Provides that a county is entitled to a supplemental distribution of county income tax if the budget agency determines that the balance in the county's trust account exceeds 50% (rather than 150%, under current law) of the certified distributions to be made in the following year. Provides that the bureau of motor vehicles (rather than the auditor of state) shall make required distributions and transfers of boat excise tax revenue. Requires the auditor of state to recalculate the state welfare and tuition support allocation amount to be recaptured by the state from certain excise tax distributions if a new taxing district is established or if the boundaries of a taxing district change. Requires the bureau of motor vehicles to verify the accuracy and completeness of certain information on vehicle registration forms. Specifies that if the department makes a refund of sales taxes, cigarette taxes, tobacco products taxes, or alcoholic beverage taxes, the department shall charge each fund into which the taxes have been allocated or distributed with that fund's proportionate share of the amount of taxes refunded. Requires the department to provide information concerning county road mileage to the auditor of state before April 1 of each
year, for purposes of determining distributions from the motor vehicle highway account. Provides
that if the alcohol and tobacco commission or the bureau of motor vehicles notifies the
professional licensing agency that a person has an outstanding balance due, the professional
licensing agency shall not issue or renew the person's license until the person provides to the
licensing agency a statement from the commission or the bureau indicating that the outstanding
balance has been satisfied. Requires businesses operating in certain special tax areas and districts
to annually report information that the department determines necessary to calculate the
incremental taxes that will be captured by the district or area. Requires taxpayers that file
consolidated tax returns also to file annually an informational return for each business location
of the taxpayer within such a district or area. Provides that if taxpayers located in such special
tax areas or districts fail to report required information or file required informational returns, the
department shall use the best information available in calculating the amount of incremental
taxes in the area or district. Provides that the department may release information concerning
total incremental tax revenue from such a district or area to the fiscal officer of the political
subdivision or other entity that established the district or area, if that fiscal officer enters into an
agreement with the department specifying that the information will be used solely for official
purposes. Urges the legislative council to assign to an interim study committee the study of the
administration of the county adjusted gross income tax, county option income tax, and county
economic development income tax. (This conference committee report changes from 15 days
to 30 days the time in which the county auditor must provide the taxing units with the
estimated local income tax certified distribution and actual certified distribution amounts
after they are received from the state and removes the provision concerning financial
institutions tax revenue distributions.)
Effective: Upon passage; July 1, 2013; January 1, 2014.
MR. SPEAKER:
Your Conference Committee appointed to confer with a like committee from the Senate
upon Engrossed House Amendments to Engrossed Senate Bill No. 544 respectfully reports
that said two committees have conferred and agreed as follows to wit:
that the Senate recede from its dissent from all House amendments and that
the Senate now concur in all House amendments to the bill and that the bill
be further amended as follows:
Delete everything after the enacting clause and insert the following:
the income tax incremental amount and the gross retail
incremental amount.
JULY 1, 2013]: Sec. 3. (a) The county council may increase the county
adjusted gross income tax rate imposed upon the resident county
taxpayers of the county. To increase the rate, the county council must
adopt an ordinance. The ordinance must substantially state the
following:
"The ________ County Council increases the county adjusted
gross income tax rate imposed upon the resident county taxpayers
of the county from ________ percent (___%) to _______ percent
(___%).".
(b) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and,
not more than ten (10) days after the vote, send a certified copy of the
results to the commissioner of the department, the director of the
budget agency, and the commissioner of the department of local
government finance by certified mail or in an electronic format
approved by the director of the budget agency.
county adjusted gross income tax rate is less than the county adjusted
gross income tax rate in effect before the adoption of an ordinance
under this section decreasing the rate of the county adjusted gross
income tax.
estimated amount of property tax replacement credits, certified
shares, and other revenue that will be distributed to the taxing unit
under this chapter during the ensuing calendar year. Before
October 1 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), and (g).
Not later than thirty (30) days after receiving the notice of the
amount of the certified distribution, the county auditor shall notify
each taxing unit of the amount of property tax replacement credits,
certified shares, and other revenue that will be distributed to the
taxing unit under this chapter during the ensuing calendar year.
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 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 before October 1 of each calendar
year. The part of the certified distribution that is attributable to a tax
rate under section 24, 25, or 26 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 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 September 30 of the calendar year. The
adjustment shall reflect any other adjustment required under
subsections (c), (d), (f), and (g). 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) 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.
(g) 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).
(h) 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.
(i) 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.
(j) The estimates under subsections (h) and (i) 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, and any
other additional rates authorized under this chapter.
(150%) (50%) of the certified distributions to be made to the county
in the ensuing year, the budget agency shall make a supplemental
distribution to the county from the county's adjusted gross income tax
account.
(b) A supplemental distribution described in subsection (a) must be:
(1) made in January of the ensuing calendar year; and
(2) allocated and, subject to subsection (d), used in the same
manner as certified distributions. However, the part of a
supplemental distribution that is attributable to an additional rate
authorized under this chapter:
(A) shall be used for the purpose specified in the statute
authorizing the additional rate; and
(B) is not required to be deposited in the unit's rainy day fund.
The amount of the supplemental distribution is equal to the amount by
which the balance in the county trust account exceeds one hundred
fifty percent (150%) (50%) of the certified distributions to be made to
the county in the ensuing year.
(c) A determination under this section must be made before
November 2.
(d) This subsection applies to that part of a distribution made under
this section that is allocated and available for use in the same manner
as certified shares. The civil taxing unit receiving the money shall
deposit the money in the civil taxing unit's rainy day fund established
under IC 36-1-8-5.1.
(e) Any income earned on money held in a trust account
established for a county under this chapter shall be deposited in
that trust account.
in the county family and children's fund before 2009, determine
the result of:
(1) the quotient of:
(A) the amount determined under STEP TWO of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FOUR: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county children's psychiatric residential treatment services
fund before 2009, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP THREE of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FIVE: For distribution to the county for community mental
health center purposes, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP FOUR of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
Except as provided in subsection (m), the county treasurer shall
distribute the portion of the certified distribution that is attributable to
a tax rate under this section as specified in this section. The county
treasurer shall make the distributions under this subsection at the same
time that distributions are made to civil taxing units under section 15
of this chapter.
(h) Notwithstanding sections 3.1 and 4 of this chapter, a county
council may not decrease or rescind a tax rate imposed under this
chapter.
(i) 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; or
(2) the maximum permissible property tax levy under
IC 6-1.1-18.5-3.
(j) The tax levy under this section shall not be considered for
purposes of the credit under IC 6-1.1-20.6.
(k) A distribution under this section shall be treated as a part of the
receiving civil taxing unit's property tax levy for that year for purposes
of fixing the budget of the civil taxing unit and for determining the
distribution of taxes that are distributed on the basis of property tax
levies.
(l) If a county council imposes a tax rate under this section, the
portion of county adjusted gross income tax revenue dedicated to
property tax replacement credits under section 11 of this chapter may
not be decreased.
(m) In the year following the year in a which a county first imposes
a tax rate under this section, one-half (1/2) of the tax revenue that is
attributable to the tax rate under this section must be deposited in the
county stabilization fund established under subsection (o).
(n) A pledge of county adjusted gross income taxes does not apply
to revenue attributable to a tax rate under this section.
(o) A county stabilization fund is established in each county that
imposes a tax rate under this section. The county stabilization fund
shall be administered by the county auditor. If for a year the certified
distributions attributable to a tax rate under this section exceed the
amount calculated under STEP ONE through STEP FOUR of
IC 6-3.5-1.5-1(a) that is used by the department of local government
finance and the department of state revenue to determine the tax rate
under this section, the excess shall be deposited in the county
stabilization fund. Money shall be distributed from the county
stabilization fund in a year by the county auditor to political
subdivisions entitled to a distribution of tax revenue attributable to the
tax rate under this section if:
(1) the certified distributions attributable to a tax rate under this
section are less than the amount calculated under STEP ONE
through STEP FOUR of IC 6-3.5-1.5-1(a) that is used by the
department of local government finance and the department of
state revenue to determine the tax rate under this section for a
year; or
(2) the certified distributions attributable to a tax rate under this
section in a year are less than the certified distributions
attributable to a tax rate under this section in the preceding year.
However, subdivision (2) does not apply to the year following the first
year in which certified distributions of revenue attributable to the tax
rate under this section are distributed to the county.
(p) Notwithstanding any other provision, a tax rate imposed under
this section may not exceed one percent (1%).
(q) A county council must each year hold at least one (1) public
meeting at which the county council discusses whether the tax rate
under this section should be imposed or increased.
(r) 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.
IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community
corrections program (as defined in IC 35-38-2.6-2), or other
correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement
that is between the county prosecuting attorney and the person
or the person's custodian, guardian, or parent and that provides
for confinement, supervision, community corrections services,
or other correctional services instead of a final action
described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of
services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3), or
an enhanced emergency telephone system (as defined in
IC 36-8-16-2 (before its repeal on July 1, 2012)), or the statewide
911 system (as defined in IC 36-8-16.7-22).
(12) Medical and health expenses for jail inmates and other
confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in
IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in
IC 36-8-1-9), a police chief hired under a waiver under
IC 36-8-4-6.5, or any other employee hired by a police
department.
(C) A county sheriff or any other member of the office of the
county sheriff.
(D) Other personnel employed to provide a service described
in this section.
(b) If a county council has imposed a tax rate of at least twenty-five
hundredths of one percent (0.25%) under section 24 of this chapter, a
tax rate of at least twenty-five hundredths of one percent (0.25%) under
section 26 of this chapter, or a total combined tax rate of at least
twenty-five hundredths of one percent (0.25%) under sections 24 and
26 of this chapter, the county council may also adopt an ordinance to
impose an additional tax rate under this section to provide funding for
public safety.
(c) A tax rate under this section may not exceed twenty-five
hundredths of one percent (0.25%).
(d) If a county council adopts an ordinance to impose a tax rate
under this section, not more than ten (10) days after the vote, the
county auditor shall send a certified copy of the ordinance to the
commissioner of the department, the director of the budget agency, and
the commissioner of the department of local government finance by
certified mail or in an electronic format approved by the director of the
budget agency.
(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) Except as provided in subsection (k) or (l), the county auditor
shall distribute the portion of the certified distribution that is
attributable to a tax rate under this section to the county and to each
municipality in the county that is carrying out or providing at least one
(1) of the public safety purposes described in subsection (a). The
amount that shall be distributed to the county or municipality is equal
to the result of:
(1) the portion of the certified distribution that is attributable to a
tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the attributed allocation amount (as defined in
IC 6-3.5-1.1-15) of the county or municipality for the calendar
year; divided by
(B) the sum of the attributed allocation amounts of the county
and each municipality in the county that is entitled to a
distribution under this section for the calendar year.
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the portion of
the certified distribution that is attributable to a tax rate under this
section. Tax revenue distributed to a county or municipality under this
subsection must be deposited into a separate account or fund and may
be appropriated by the county or municipality only for public safety
purposes.
(g) 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.
(h) 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.
(i) The tax rate under this section may be imposed or rescinded 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.
(j) 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.
(k) Two (2) or more political subdivisions that are entitled to receive
a distribution under this section may adopt resolutions providing that
some part or all of those distributions shall instead be paid to one (1)
political subdivision in the county to carry out specific public safety
purposes specified in the resolutions.
(l) A fire department, volunteer fire department, or emergency
medical services provider that:
(1) provides fire protection or emergency medical services within
the county; and
(2) is operated by or serves a political subdivision that is not
otherwise entitled to receive a distribution of tax revenue under
this section;
may before July 1 of a year apply to the county council for a
distribution of tax revenue under this section during the following
calendar year. The county council shall review an application
submitted under this subsection and may before September 1 of a year
adopt a resolution requiring that one (1) or more of the applicants shall
receive a specified amount of the tax revenue to be distributed under
this section during the following calendar year. A resolution approved
under this subsection providing for a distribution to one (1) or more fire
departments, volunteer fire departments, or emergency medical
services providers applies only to distributions in the following
calendar year. Any amount of tax revenue distributed under this
subsection to a fire department, volunteer fire department, or
emergency medical services provider shall be distributed before the
remainder of the tax revenue is distributed under subsection (f).
ordinance of the county council:
(1) Except as provided in subsection (j), the tax revenue may be
used to provide local property tax replacement credits at a
uniform rate to all taxpayers in the county. The local property tax
replacement credits shall be treated for all purposes as property
tax levies. The county auditor shall determine the local property
tax replacement credit percentage for a particular year based on
the amount of tax revenue that will be used under this subdivision
to provide local property tax replacement credits in that year. A
county council may not adopt an ordinance determining that tax
revenue shall be used under this subdivision to provide local
property tax replacement credits at a uniform rate to all taxpayers
in the county unless the county council has done the following:
(A) Made available to the public the county council's best
estimate of the amount of property tax replacement credits to
be provided under this subdivision to homesteads, other
residential property, commercial property, industrial property,
and agricultural property.
(B) Adopted a resolution or other statement acknowledging
that some taxpayers in the county that do not pay the tax rate
under this section will receive a property tax replacement
credit that is funded with tax revenue from the tax rate under
this section.
(2) The tax revenue may be used to uniformly provide the
homestead credit percentage in the county. The homestead credits
shall be treated for all purposes as property tax levies. The
homestead credits do not reduce the basis for determining any
state homestead credit. The homestead credits shall be applied to
the net property taxes due on the homestead after the application
of all other assessed value deductions or property tax deductions
and credits that apply to the amount owed under IC 6-1.1. The
county auditor shall determine the homestead credit percentage
for a particular year based on the amount of tax revenue that will
be used under this subdivision to provide homestead credits in
that year.
(3) The tax revenue may be used to provide local property tax
replacement credits at a uniform rate for all qualified residential
property (as defined in IC 6-1.1-20.6-4 before January 1, 2009,
and as defined in section 1 of this chapter after December 31,
2008) in the county. The local property tax replacement credits
shall be treated for all purposes as property tax levies. The county
auditor shall determine the local property tax replacement credit
percentage for a particular year based on the amount of tax
revenue that will be used under this subdivision to provide local
property tax replacement credits in that year.
(4) This subdivision applies only to Lake County. The Lake
County council may adopt an ordinance providing that the tax
revenue from the tax rate under this section is used for any of the
following:
(A) To reduce all property tax levies imposed by the county by
the granting of property tax replacement credits against those
property tax levies.
(B) To provide local property tax replacement credits in Lake
County in the following manner:
(i) The tax revenue under this section that is collected from
taxpayers within a particular municipality in Lake County
(as determined by the department based on the department's
best estimate) shall be used only to provide a local property
tax credit against property taxes imposed by that
municipality.
(ii) The tax revenue under this section that is collected from
taxpayers within the unincorporated area of Lake County (as
determined by the department) shall be used only to provide
a local property tax credit against property taxes imposed by
the county. The local property tax credit for the
unincorporated area of Lake County shall be available only
to those taxpayers within the unincorporated area of the
county.
(C) To provide property tax credits in the following manner:
(i) Sixty percent (60%) of the tax revenue under this section
shall be used as provided in clause (B).
(ii) Forty percent (40%) of the tax revenue under this section
shall be used to provide property tax replacement credits
against property tax levies of the county and each township
and municipality in the county. The percentage of the tax
revenue distributed under this item that shall be used as
credits against the county's levies or against a particular
township's or municipality's levies is equal to the percentage
determined by dividing the population of the county,
township, or municipality by the sum of the total population
of the county, each township in the county, and each
municipality in the county.
The Lake County council shall determine whether the credits
under clause (A), (B), or (C) shall be provided to homesteads, to
all qualified residential property, or to all taxpayers. The
department of local government finance, with the assistance of the
budget agency, shall certify to the county auditor and the fiscal
body of the county and each township and municipality in the
county the amount of property tax credits under this subdivision.
Except as provided in subsection (g), the tax revenue under this
section that is used to provide credits under this subdivision shall
be treated for all purposes as property tax levies.
The county council may adopt an ordinance changing the purposes for
which tax revenue attributable to a tax rate under this section shall be
used in the following year.
(g) 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.
(h) Tax revenue under this section shall be treated as a part of the
receiving civil taxing unit's or school corporation's property tax levy for
that year for purposes of fixing the budget of the civil taxing unit or
school corporation and for determining the distribution of taxes that are
distributed on the basis of property tax levies. To the extent the county
auditor determines that there is income tax revenue remaining from the
tax under this section after providing the property tax replacement
credits, the excess shall be credited to a dedicated county account and
may be used only for property tax replacement credits under this
section in subsequent years.
(i) 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.
(j) A taxpayer that owns an industrial plant located in Jasper County
is ineligible for a local property tax replacement credit under this
section against the property taxes due on the industrial plant if the
assessed value of the industrial plant as of March 1, 2006, exceeds
twenty percent (20%) of the total assessed value of all taxable property
in the county on that date. The general assembly finds that the
provisions of this subsection are necessary because the industrial plant
represents such a large percentage of Jasper County's assessed
valuation.
preceding year and before October 1 of the current year takes
effect on the later of October 1 of the current year or the first day
of the month in the current year as the month in which the last
increase in the tax or tax rate occurred.
(2) An ordinance adopted after September 30 and before October
16 of the current year takes effect on the later of November 1 of
the current year or the first day of the month in the current year as
the month in which the last increase in the tax or tax rate
occurred.
(3) An ordinance adopted after October 15 and before November
1 of the current year takes effect December 1 of the current year.
(d) (c) An ordinance authorized by this chapter that grants,
increases, decreases, rescinds, or changes a homestead credit or
property tax replacement credit authorized under this chapter takes
effect for and initially applies to property taxes first due and payable in
the year immediately following the year in which the ordinance is
adopted.
(d) If the commissioner of the department determines that an
ordinance described in subsection (b) was not adopted according
to the requirements of this article or is otherwise not in compliance
with this article:
(1) the commissioner shall:
(A) notify the county auditor that the ordinance was not
adopted according to the requirements of this article or is
not in compliance with this article; and
(B) specify the corrective action that must be taken for the
ordinance to be adopted according to the requirements of
this article and to be in compliance with this article; and
(2) the ordinance may not take effect until the corrective
action is taken.
taxpayers.".
(d) Except as provided in sections 30, 31, and 32 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, not more than ten (10) days
after the vote, send a certified copy of the results to the commissioner
of the department, the director of the budget agency, and the
commissioner of the department of local government finance by
certified mail or in an electronic format approved by the director of the
budget agency.
freezes the county option income tax rates at the rate in effect on
December 1 of the current year.".
(d) An ordinance adopted under the authority of this section remains
in effect until rescinded.
(e) 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 (0.1%) 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%)).
(f) The county auditor shall record any vote taken on an ordinance
proposed under the authority of this section and, not more than ten (10)
days after the vote, send a certified copy of the results to the
commissioner of the department, the director of the budget agency, and
the commissioner of the department of local government finance by
certified mail or in an electronic format approved by the director of the
budget agency.
substantially state the following:
"The ______________ County Income Tax Council decreases the
county option income tax rate from __________ percent (___ %)
to __________ percent (___ %).".
(c) A county income tax council may not decrease the county option
income tax if the county or any commission, board, department, or
authority that is authorized by statute to pledge the county option
income tax has pledged the county option income tax for any purpose
permitted by IC 5-1-14 or any other statute.
(d) The county auditor shall record the votes taken on an ordinance
under this subsection and, not more than ten (10) days after the vote,
shall send a certified copy of the ordinance to the commissioner of the
department, the director of the budget agency, and the commissioner
of the department of local government finance by certified mail or in
an electronic format approved by the director of the budget agency.
(e) Notwithstanding IC 6-3.5-7, a county income tax council that
decreases the county option income tax in a year may not in the same
year adopt or increase the county economic development income tax
under IC 6-3.5-7.
succeeding calendar year. The amount certified shall be adjusted, as
necessary, under subsections (c), (d), (e), and (f). Not later than thirty
(30) days after receiving the notice of the amount of the certified
distribution, the county auditor shall notify each taxing unit of the
amount of distributive shares and other revenue that will be
distributed to the taxing unit under this chapter during the ensuing
calendar year. 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 of this chapter. This information must be certified to the
county auditor and to the department of local government finance not
later than September before October 1 of each calendar year. The part
of the certified distribution that is attributable to a tax rate under
section 30, 31, or 32 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 September 30 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 regular business 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, and any
other additional rates authorized under this chapter.
SECTION 91, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2013]: Sec. 17.3. (a) If the budget agency determines that the
balance in a county trust account exceeds one hundred fifty percent
(150%) (50%) of the certified distributions to be made to the county
in the ensuing year, the budget agency shall make a supplemental
distribution to the county from the county's special account.
(b) A supplemental distribution described in subsection (a) must be:
(1) made in January of the ensuing calendar year; and
(2) allocated in the same manner as certified distributions for
deposit in a civil unit's rainy day fund established under
IC 36-1-8-5.1. However, the part of a supplemental distribution
that is attributable to an additional rate authorized under this
chapter:
(A) shall be used for the purpose specified in the statute
authorizing the additional rate; and
(B) is not required to be deposited in the unit's rainy day fund.
The amount of the supplemental distribution is equal to the amount by
which the balance in the county trust account exceeds one hundred
fifty percent (150%) (50%) of the certified distributions to be made to
the county in the ensuing year.
(c) A determination under this section must be made before October
2.
(d) Any income earned on money held in a trust account
established for a county under this chapter shall be deposited in
that trust account.
center, or both, covered by the ordinance at the rate imposed in
the year preceding the year in which a full year of additional
county option income tax is certified for distribution to the county
under this section for the term in which an ordinance is in effect
under this section.
(e) If the county fiscal body makes a determination under subsection
(d), the county fiscal body may adopt a tax rate under subsection (c).
Subject to the limitations in subsection (c), the county fiscal body may
amend an ordinance adopted under this section to increase, decrease,
or rescind the additional tax rate imposed under this section. Not more
than ten (10) days after the vote, the county fiscal body shall send a
certified copy of the ordinance to the county auditor, the commissioner
of the department, the director of the budget agency, and the
commissioner of the department of local government finance by
certified mail or in an electronic format approved by the director of the
budget agency.
(f) The county treasurer shall establish a county jail revenue fund to
be used only for the purposes described in this section. County option
income tax revenues derived from the tax rate imposed under this
section shall be deposited in the county jail revenue fund before
making a certified distribution under section 18 of this chapter.
(g) County option income tax revenues derived from the tax rate
imposed under this section:
(1) may only be used for the purposes described in this section;
and
(2) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy limit under IC 6-1.1-18.5.
(h) The department of local government finance shall enforce an
agreement under subsection (d)(2).
(i) The budget agency shall adjust the certified distribution of a
county to provide for an increased distribution of taxes in the
immediately following calendar year after the county adopts an
increased tax rate under this section and in each calendar year
thereafter. The budget agency shall provide for a full transition to
certification of distributions as provided in section 17(a)(1) through
17(a)(2) of this chapter in the manner provided in section 17(c) of this
chapter.
(j) The department shall separately designate a tax rate imposed
under this section in any tax form as the Howard County jail operating
and maintenance income tax.
the budget agency shall adjust the certified distribution of the county
to provide for an increased distribution of taxes in the immediately
following calendar year after the county adopts the increased tax rate
and in each calendar year thereafter. The budget agency shall provide
for a full transition to certification of distributions as provided in
section 17(a)(1) through 17(a)(2) of this chapter in the manner
provided in section 17(c) of this chapter.
due and payable in the calendar year after the ensuing calendar
year.
(f) The following apply only in a year in which a county income tax
council increases a tax rate under this section:
(1) The county income tax council shall, in the ordinance
increasing the tax rate, specify the tax rate for the following year.
(2) The tax rate that must be imposed in the county is equal to the
result of:
(A) the tax rate determined for the county under
IC 6-3.5-1.5-1(a) in the year the tax rate is increased; plus
(B) the tax rate currently in effect in the county under this
section.
The tax rate under this subdivision continues in effect in later
years unless the tax rate is increased under this section.
(3) The levy limitations in IC 6-1.1-18.5-3(b), IC 6-1.1-18.5-3(c),
IC 12-19-7-4(b) (before its repeal), IC 12-19-7.5-6(b) (before its
repeal), and IC 12-29-2-2(c) apply to property taxes first due and
payable in the ensuing calendar year.
(g) The department of local government finance shall determine the
following property tax replacement distribution amounts:
STEP ONE: Determine the sum of the amounts determined under
STEP ONE through STEP FOUR of IC 6-3.5-1.5-1(a) for the
county in the preceding year.
STEP TWO: For distribution to each civil taxing unit that in the
year had a maximum permissible property tax levy limited under
IC 6-1.1-18.5-3(b), determine the result of:
(1) the quotient of:
(A) the part of the amount determined under STEP ONE of
IC 6-3.5-1.5-1(a) in the preceding year that was attributable
to the civil taxing unit; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP THREE: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county family and children's fund before 2009, determine
the result of:
(1) the quotient of:
(A) the amount determined under STEP TWO of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
(B) the STEP ONE amount; multiplied by
(2) the tax revenue received by the county treasurer under this
section.
STEP FOUR: For distributions in 2009 and thereafter, the result
of this STEP is zero (0). For distribution to the county for deposit
in the county children's psychiatric residential treatment services
fund before 2009, determine the result of:
(1) the quotient of:
(A) the amount determined under STEP THREE of
IC 6-3.5-1.5-1(a) in the preceding year; divided by
shall be administered by the county auditor. If for a year the certified
distributions attributable to a tax rate under this section exceed the
amount calculated under STEP ONE through STEP FOUR of
IC 6-3.5-1.5-1(a) that is used by the department of local government
finance and the department of state revenue to determine the tax rate
under this section, the excess shall be deposited in the county
stabilization fund. Money shall be distributed from the county
stabilization fund in a year by the county auditor to political
subdivisions entitled to a distribution of tax revenue attributable to the
tax rate under this section if:
(1) the certified distributions attributable to a tax rate under this
section are less than the amount calculated under STEP ONE
through STEP FOUR of IC 6-3.5-1.5-1(a) that is used by the
department of local government finance and the department of
state revenue to determine the tax rate under this section for a
year; or
(2) the certified distributions attributable to a tax rate under this
section in a year are less than the certified distributions
attributable to a tax rate under this section in the preceding year.
However, subdivision (2) does not apply to the year following the first
year in which certified distributions of revenue attributable to the tax
rate under this section are distributed to the county.
(p) Notwithstanding any other provision, a tax rate imposed under
this section may not exceed one percent (1%).
(q) A county income tax council must each year hold at least one (1)
public meeting at which the county council discusses whether the tax
rate under this section should be imposed or increased.
(r) 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.
(s) 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.
that is between the county prosecuting attorney and the person
or the person's custodian, guardian, or parent and that provides
for confinement, supervision, community corrections services,
or other correctional services instead of a final action
described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of
services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3), or an
enhanced emergency telephone system (as defined in
IC 36-8-16-2 (before its repeal on July 1, 2012)), or the statewide
911 system (as defined in IC 36-8-16.7-22).
(12) Medical and health expenses for jail inmates and other
confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in
IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in
IC 36-8-1-9), a police chief hired under a waiver under
IC 36-8-4-6.5, or any other employee hired by a police
department.
(C) A county sheriff or any other member of the office of the
county sheriff.
(D) Other personnel employed to provide a service described
in this section.
(b) The county income tax council may adopt an ordinance to
impose an additional tax rate under this section to provide funding for
public safety if:
(1) the county income tax council has imposed a tax rate under
section 30 of this chapter, in the case of a county containing a
consolidated city; or
(2) the county income tax council has imposed a tax rate of at
least twenty-five hundredths of one percent (0.25%) under section
30 of this chapter, a tax rate of at least twenty-five hundredths of
one percent (0.25%) under section 32 of this chapter, or a total
combined tax rate of at least twenty-five hundredths of one
percent (0.25%) under sections 30 and 32 of this chapter, in the
case of a county other than a county containing a consolidated
city.
(c) A tax rate under this section may not exceed the following:
(1) Five-tenths of one percent (0.5%), in the case of a county
containing a consolidated city.
(2) Twenty-five hundredths of one percent (0.25%), in the case of
a county other than a county containing a consolidated city.
(d) If a county income tax council adopts an ordinance to impose a
tax rate under this section, not more than ten (10) days after the vote,
the county auditor shall send a certified copy of the ordinance to the
commissioner of the department, the director of the budget agency, and
the commissioner of the department of local government finance by
certified mail or in an electronic format approved by the director of the
budget agency.
(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) Except as provided in subsections (l) and (m), the county auditor
shall distribute the portion of the certified distribution that is
attributable to a tax rate under this section to the county and to each
municipality in the county that is carrying out or providing at least one
(1) of the public safety purposes described in subsection (a). The
amount that shall be distributed to the county or municipality is equal
to the result of:
(1) the portion of the certified distribution that is attributable to a
tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the total property taxes being collected in the county by
the county or municipality for the calendar year; divided by
(B) the sum of the total property taxes being collected in the
county by the county and each municipality in the county that
is entitled to a distribution under this section for the calendar
year.
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the portion of
the certified distribution that is attributable to a tax rate under this
section. Tax revenue distributed to a county or municipality under this
subsection must be deposited into a separate account or fund and may
be appropriated by the county or municipality only for public safety
purposes.
(g) 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.
(h) 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.
(i) The tax rate under this section may be imposed or rescinded 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.
(j) 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.
decreased, or rescinded at the same time and in the same manner that
the county income tax council may impose or increase a tax rate under
section 30 of this chapter.
(f) Tax revenue attributable to a tax rate under this section may be
used for any combination of the following purposes, as specified by
ordinance of the county income tax council:
(1) The tax revenue may be used to provide local property tax
replacement credits at a uniform rate to all taxpayers in the
county. The local property tax replacement credits shall be treated
for all purposes as property tax levies. The county auditor shall
determine the local property tax replacement credit percentage for
a particular year based on the amount of tax revenue that will be
used under this subdivision to provide local property tax
replacement credits in that year. A county income tax council may
not adopt an ordinance determining that tax revenue shall be used
under this subdivision to provide local property tax replacement
credits at a uniform rate to all taxpayers in the county unless the
county council has done the following:
(A) Made available to the public the county council's best
estimate of the amount of property tax replacement credits to
be provided under this subdivision to homesteads, other
residential property, commercial property, industrial property,
and agricultural property.
(B) Adopted a resolution or other statement acknowledging
that some taxpayers in the county that do not pay the tax rate
under this section will receive a property tax replacement
credit that is funded with tax revenue from the tax rate under
this section.
(2) The tax revenue may be used to uniformly increase (before
January 1, 2011) or uniformly provide (after December 31, 2010)
the homestead credit percentage in the county. The homestead
credits shall be treated for all purposes as property tax levies. The
homestead credits do not reduce the basis for determining any
state homestead credit. The homestead credits shall be applied to
the net property taxes due on the homestead after the application
of all other assessed value deductions or property tax deductions
and credits that apply to the amount owed under IC 6-1.1. The
county auditor shall determine the homestead credit percentage
for a particular year based on the amount of tax revenue that will
be used under this subdivision to provide homestead credits in
that year.
(3) The tax revenue may be used to provide local property tax
replacement credits at a uniform rate for all qualified residential
property (as defined in IC 6-1.1-20.6-4 before January 1, 2009,
and as defined in section 1 of this chapter after December 31,
2008) in the county. The local property tax replacement credits
shall be treated for all purposes as property tax levies. The county
auditor shall determine the local property tax replacement credit
percentage for a particular year based on the amount of tax
revenue that will be used under this subdivision to provide local
property tax replacement credits in that year.
(4) This subdivision applies only to Lake County. The Lake
County council may adopt an ordinance providing that the tax
revenue from the tax rate under this section is used for any of the
following:
(A) To reduce all property tax levies imposed by the county by
the granting of property tax replacement credits against those
property tax levies.
(B) To provide local property tax replacement credits in Lake
County in the following manner:
(i) The tax revenue under this section that is collected from
taxpayers within a particular municipality in Lake County
(as determined by the department based on the department's
best estimate) shall be used only to provide a local property
tax credit against property taxes imposed by that
municipality.
(ii) The tax revenue under this section that is collected from
taxpayers within the unincorporated area of Lake County (as
determined by the department) shall be used only to provide
a local property tax credit against property taxes imposed by
the county. The local property tax credit for the
unincorporated area of Lake County shall be available only
to those taxpayers within the unincorporated area of the
county.
(C) To provide property tax credits in the following manner:
(i) Sixty percent (60%) of the tax revenue under this section
shall be used as provided in clause (B).
(ii) Forty percent (40%) of the tax revenue under this section
shall be used to provide property tax replacement credits
against property tax levies of the county and each township
and municipality in the county. The percentage of the tax
revenue distributed under this item that shall be used as
credits against the county's levies or against a particular
township's or municipality's levies is equal to the percentage
determined by dividing the population of the county,
township, or municipality by the sum of the total population
of the county, each township in the county, and each
municipality in the county.
The Lake County council shall determine whether the credits
under clause (A), (B), or (C) shall be provided to homesteads, to
all qualified residential property, or to all taxpayers. The
department of local government finance, with the assistance of the
budget agency, shall certify to the county auditor and the fiscal
body of the county and each township and municipality in the
county the amount of property tax credits under this subdivision.
Except as provided in subsection (g), the tax revenue under this
section that is used to provide credits under this subdivision shall
be treated for all purposes as property tax levies.
The county income tax council may adopt an ordinance changing the
purposes for which tax revenue attributable to a tax rate under this
section shall be used in the following year.
(g) 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.
(h) Tax revenue under this section shall be treated as a part of the
receiving civil taxing unit's or school corporation's property tax levy for
that year for purposes of fixing the budget of the civil taxing unit or
school corporation and for determining the distribution of taxes that are
distributed on the basis of property tax levies. To the extent the county
auditor determines that there is income tax revenue remaining from the
tax under this section after providing the property tax replacement, the
excess shall be credited to a dedicated county account and may be used
only for property tax replacement under this section in subsequent
years.
(i) 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.
(j) 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 tax rate under this section.
in the county for the operation of the juvenile detention center and
other facilities covered by the ordinance at the rate imposed in the
year preceding the year in which a full year of additional county
option income tax is certified for distribution to the county under
this section.
(e) If the county fiscal body makes a determination under subsection
(d), the county fiscal body may adopt a tax rate under subsection (c).
Subject to the limitations in subsection (c), the county fiscal body may
amend an ordinance adopted under this section to increase, decrease,
or rescind the additional tax rate imposed under this section. Not more
than ten (10) days after the vote, the county fiscal body shall send a
certified copy of the ordinance to the county auditor, the commissioner
of the department, the director of the budget agency, and the
commissioner of the department of local government finance by
certified mail or in an electronic format approved by the director of the
budget agency.
(f) The county treasurer shall establish a county juvenile detention
center revenue fund to be used only for the purposes described in this
section. County option income tax revenues derived from the tax rate
imposed under this section shall be deposited in the county juvenile
detention center revenue fund before a certified distribution is made
under section 18 of this chapter.
(g) County option income tax revenues derived from the tax rate
imposed under this section:
(1) may be used only for the purposes described in this section;
and
(2) may not be considered by the department of local government
finance in determining the county's maximum permissible
property tax levy limit under IC 6-1.1-18.5.
(h) The department of local government finance shall enforce an
agreement made under subsection (d)(2).
(i) The budget agency shall adjust the certified distribution of a
county to provide for an increased distribution of taxes in the
immediately following calendar year after the county adopts an
increased tax rate under this section and in each calendar year
thereafter. The budget agency shall provide for a full transition to
certification of distributions as provided in section 17(a)(1) through
17(a)(2) of this chapter in the manner provided in section 17(c) of this
chapter.
decreases, or rescinds a tax or a tax rate takes effect as follows:
(1) An ordinance adopted after December 31 of the immediately
preceding year and before October September 1 of the current
year takes effect on October 1 of the current year.
(2) An ordinance adopted after September 30 and before October
16 August 31 and before November 1 of the current year takes
effect November 1 on January 1 of the current following year.
(3) An ordinance adopted after October 15 and before November
1 of the current year takes effect December 1 of the current year.
(c) Notwithstanding any other provision of this chapter, an
ordinance authorized by this chapter that decreases or rescinds a tax or
a tax rate takes effect as follows:
(1) An ordinance adopted after December 31 of the immediately
preceding year and before October 1 of the current year takes
effect on the later of October 1 of the current year or the first day
of the month in the current year as the month in which the last
increase in the tax or tax rate occurred.
(2) An ordinance adopted after September 30 and before October
16 of the current year takes effect on the later of November 1 of
the current year or the first day of the month in the current year as
the month in which the last increase in the tax or tax rate
occurred.
(3) An ordinance adopted after October 15 and before November
1 of the current year takes effect December 1 of the current year.
(d) (c) Notwithstanding any other provision of this chapter, an
ordinance authorized by this chapter that grants, increases, decreases,
rescinds, or changes a homestead credit or property tax replacement
credit authorized under this chapter takes effect for and applies to
property taxes first due and payable in the year immediately following
the year in which the ordinance is adopted.
(d) If the commissioner of the department determines that an
ordinance described in subsection (b) was not adopted according
to the requirements of this article or is otherwise not in compliance
with this article:
(1) the commissioner shall:
(A) notify the county auditor that the ordinance was not
adopted according to the requirements of this article or is
not in compliance with this article; and
(B) specify the corrective action that must be taken for the
ordinance to be adopted according to the requirements of
this article and to be in compliance with this article; and
(2) the ordinance may not take effect until the corrective
action is taken.
the county economic development income tax is imposed;
(2) the county council if the county adjusted gross income tax is
in effect on October 1 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 this section 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 this section, 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 this
section, 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, the director of the
budget agency, and the commissioner of the department of local
government finance by certified mail or in an electronic format
approved by the director of the budget agency.
(g) For Jackson County, except as provided in subsection (o), 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.
(h) For Pulaski County, except as provided in subsection (o), 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%).
(i) For Wayne County, except as provided in subsection (o), 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%).
(j) This subsection applies to Randolph County. Except as provided
in subsection (o), 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.
(k) For Daviess County, except as provided in subsection (o), 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%).
(l) For:
(1) Elkhart County; or
(2) Marshall County;
except as provided in subsection (o), 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 Union County, except as provided in subsection (o), 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) This subsection applies to Knox County. Except as provided in
subsection (o), 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.
percent (1.25%).
(t) This subsection applies to Scott County. Except as provided in
subsection (o), 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 Jasper County. Except as provided in
subsection (o), 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%).
(v) 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.
(w) The income tax rate limits imposed by subsection (c) or (x) 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
(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.
For purposes of computing the maximum combined income tax rate
under subsection (c) or (x) 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 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.
(x) This subsection applies to Monroe County. Except as provided
in subsection (o), 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%).
(y) This subsection applies to Perry County. Except as provided in
subsection (o), 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%).
(z) This subsection applies to Starke County. Except as provided in
subsection (o), if an ordinance is adopted under section 27.6 of this
chapter, the county economic development income tax rate plus the
county adjusted gross income tax rate that is in effect on January 1 of
a year may not exceed two percent (2%).
increase the county economic development income tax rate imposed
upon the county taxpayers as long as the resulting rate does not exceed
the rates specified in section 5(b) and 5(c) of this chapter. The rate
imposed under this section must be adopted at one (1) of the rates
specified in section 5(b) of this chapter. To decrease or increase the
rate, the appropriate body must adopt an ordinance. The ordinance
must substantially state the following:
"The ________ County __________ increases (decreases) the
county economic development income tax rate imposed upon the
county taxpayers of the county from _____ percent (___%) to
_____ percent (___%).".
(b) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section and,
not more than ten (10) days after the vote, send a certified copy of the
results to the commissioner of the department, the director of the
budget agency, and the commissioner of the department of local
government finance by certified mail or in an electronic format
approved by the director of the budget agency.
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 economic development income tax
made in the state fiscal year plus the amount of interest in the county's
account that has been accrued and has not been included in a
certification made in a preceding year. The amount certified is the
county's certified distribution, which shall be distributed on the dates
specified in section 16 of this chapter for the following calendar year.
(c) The amount certified under subsection (b) shall be adjusted
under subsections (d), (e), (f), and (g). Not later than thirty (30) days
after receiving the notice of the amount of the certified
distribution, the county auditor shall notify each taxing unit
entitled to receive a distribution under this chapter of the amount
of distribution and other revenue that will be distributed to the
taxing unit under this chapter during the ensuing calendar year.
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 6-3.5-7-17.3.
(d) 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.
(e) 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.
(f) The budget agency shall adjust the certified distribution of a
county to provide the county with the amount of any tax increase
imposed under section 26 of this chapter to provide additional
homestead credits as provided in those provisions.
(g) 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 (b)(1) through
(b)(2) in the manner provided in subsection (d). 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 September 30 of the calendar year. The adjustment shall
reflect any other adjustment authorized under subsections (c), (d), (e),
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 (c) and reflects the changes made in
the adjustment.
(h) 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.
(i) 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.
(j) The estimates under subsections (h) and (i) must specify the
amount of the estimated certified distributions that are attributable to
any additional rates authorized under this chapter.
that trust account.
section 12 of this chapter. The remainder shall be deposited into the
economic development income tax funds of the county's units.
(f) County economic development income tax revenues derived
from the tax rate imposed under this section may not be used for
purposes other than those described in this section.
(g) County economic development income tax revenues derived
from the tax rate imposed under this section that are deposited into the
county facilities revenue fund may not be considered by the department
of local government finance in determining the county's ad valorem
property tax levy for an ensuing calendar year under IC 6-1.1-18.5.
(h) Notwithstanding any other law, funds accumulated from the
county economic development income tax imposed under this section
and deposited into the county facilities revenue fund or any other
revenues of the county may be deposited into a nonreverting fund of
the county to be used for operating costs of the courthouse facilities,
juvenile detention facilities, or related facilities. Amounts in the county
nonreverting fund may not be used by the department of local
government finance to reduce the county's ad valorem property tax levy
for an ensuing calendar year under IC 6-1.1-18.5.
in June and December of each year, with the right and duty of the
treasurer and auditor to make advances prior to the time of final
settlement of such property taxes in the same manner as provided in
IC 5-13-6-3.
(c) As used in this subsection, "taxing district" has the meaning set
forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in
IC 6-1.1-1-21, and "tuition support levy" refers to a school
corporation's tuition support property tax levy under IC 20-45-3-11
(repealed) for the school corporation's general fund. The county auditor
shall determine the total amount of excise taxes collected for each
taxing district in the county and the amount so collected (and the
distributions received under section 9.5 of this chapter) shall be
apportioned and distributed among the respective funds of the taxing
units in the same manner and at the same time as property taxes are
apportioned and distributed (subject to adjustment as provided in
IC 36-8-19-7.5). However, for purposes of determining distributions
under this section for 2009 and each year thereafter, a state welfare and
tuition support allocation shall be deducted from the total amount
available for apportionment and distribution to taxing units under this
section before any apportionment and distribution is made. The county
auditor shall remit the state welfare and tuition support allocation to the
treasurer of state for deposit, as directed by the budget agency. The
amount of the state welfare and tuition support allocation for a county
for a particular year is equal to the result determined under STEP
FOUR of the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 1997, 1998, and 1999 for each taxing
district in the county, determine the result of:
(i) the amount appropriated in the year by the county from
the county's county welfare fund and county welfare
administration fund; divided by
(ii) the total amounts appropriated by all taxing units in the
county for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district; multiplied by
(ii) the clause (C) amount.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the county's
county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund,
children with special health care needs county fund, plus, in
the case of Marion County, the tax rate imposed by the
health and hospital corporation that was necessary to raise
thirty-five million dollars ($35,000,000) from all taxing
districts in the county; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district after subtracting the STEP ONE
(D) amount for the same taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all taxing
districts in the county.
STEP THREE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school corporation
for the school corporation's special education preschool fund
in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district after subtracting the STEP ONE
(D) amount for the same taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all taxing
districts in the county.
STEP FOUR: Determine the sum of the STEP ONE, STEP TWO,
and STEP THREE amounts for the county.
If the boundaries of a taxing district change after the years for which a
ratio is calculated under STEP ONE, STEP TWO, or STEP THREE,
the budget agency auditor of state shall establish a ratio for the new
taxing district that reflects the tax rates imposed in the predecessor
taxing districts. If a new taxing district is established after the years
for which a ratio is calculated under STEP ONE, STEP TWO, or
STEP THREE, the auditor of state shall establish a ratio for the
new taxing district and adjust the ratio for other taxing districts in
the county.
(d) Such determination shall be made from copies of vehicle
registration forms furnished by the bureau of motor vehicles. Prior to
such determination, the county assessor of each county shall, from
copies of registration forms, cause information pertaining to legal
residence of persons owning taxable vehicles to be verified from the
assessor's records, to the extent such verification can be so made. The
assessor shall further identify and verify from the assessor's records the
several taxing units within which such persons reside.
(e) Such verifications shall be done by not later than thirty (30) days
after receipt of vehicle registration forms by the county assessor, and
the assessor shall certify such information to the county auditor for the
auditor's use as soon as it is checked and completed.
from the total amount available for apportionment and distribution to
taxing units under this section before any apportionment and
distribution is made. The county auditor shall remit the state welfare
and tuition support allocation to the treasurer of state for deposit as
directed by the budget agency. The amount of the state welfare and
tuition support allocation for a county for a particular year is equal to
the result determined under STEP THREE of the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the county's
county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund,
children with special health care needs county fund, plus, in
the case of Marion County, the tax rate imposed by the
health and hospital corporation that was necessary to raise
thirty-five million dollars ($35,000,000) from all taxing
districts in the county; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all taxing
districts in the county.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school corporation
for the school corporation's special education preschool fund
in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing district
that would otherwise be available for distribution to taxing
units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all taxing
districts in the county.
STEP THREE: Determine the sum of the STEP ONE and STEP
TWO amounts for the county.
fund is appropriated to make the distributions and the transfers required
by subsection (a). The distributions shall be made upon warrants drawn
from the state general fund.
officer of a state or local law enforcement agency in Indiana when it is
agreed that the information is to be confidential and to be used solely
for official purposes.
(h) The name and address of retail merchants, including township,
as specified in IC 6-2.5-8-1(j) may be released solely for tax collection
purposes to township assessors and county assessors.
(i) The department shall notify the appropriate innkeepers' tax
board, bureau, or commission that a taxpayer is delinquent in remitting
innkeepers' taxes under IC 6-9.
(j) All information relating to the delinquency or evasion of the
motor vehicle excise tax may be disclosed to the bureau of motor
vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.
(k) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable to the bureau of motor
vehicles in Indiana may be disclosed to the bureau and may be
disclosed to another state, if the information is disclosed for the
purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.5.
(l) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable under the International
Registration Plan may be disclosed to another state, if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.5.
(m) All information relating to the delinquency or evasion of the
excise taxes imposed on recreational vehicles and truck campers that
are payable to the bureau of motor vehicles in Indiana may be disclosed
to the bureau and may be disclosed to another state if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.1.
(n) This section does not apply to:
(1) the beer excise tax, including brand and packaged type
(IC 7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(o) The name and business address of retail merchants within each
county that sell tobacco products may be released to the division of
mental health and addiction and the alcohol and tobacco commission
solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
(p) The department may release information concerning total
incremental tax amounts under:
(1) IC 5-28-26;
(2) IC 36-7-13;
(3) IC 36-7-26;
(4) IC 36-7-27;
(5) IC 36-7-31;
(6) IC 36-7-31.3; or
(7) any other statute providing for the calculation of
incremental state taxes that will be distributed to or retained
by a political subdivision or other entity;
to the fiscal officer of the political subdivision or other entity that
established the district or area from which the incremental taxes
were received if that fiscal officer enters into an agreement with
the department specifying that the political subdivision or other
entity will use the information solely for official purposes.
motor vehicle highway account fund remaining after refunds and
the payment of all expenses incurred in the collection thereof and
after deduction of any amount appropriated by the general
assembly for public safety and policing shall be less than
twenty-two million six hundred and fifty thousand dollars
($22,650,000), in any fiscal year then the amount so set aside in
the next calendar year for distributions to counties shall be
reduced fifty-four percent (54%) of such deficit and the amount
so set aside for distribution in the next calendar year to cities and
towns shall be reduced thirteen percent (13%) of such deficit.
Such reduced distributions shall begin with the distribution
January 1 of each year.
(3) The amount set aside for the counties of the state under the
provisions of subdivision (2) shall be allocated monthly upon the
following basis:
(A) Five percent (5%) of the amount allocated to the counties
to be divided equally among the ninety-two (92) counties.
(B) Sixty-five percent (65%) of the amount allocated to the
counties to be divided on the basis of the ratio of the actual
miles, now traveled and in use, of county roads in each county
to the total mileage of county roads in the state, which shall be
annually determined, accurately, by the department and
submitted to the auditor of state before April 1 of each
year.
(C) Thirty percent (30%) of the amount allocated to the
counties to be divided on the basis of the ratio of the motor
vehicle registrations of each county to the total motor vehicle
registration of the state.
All money so distributed to the several counties of the state shall
constitute a special road fund for each of the respective counties
and shall be under the exclusive supervision and direction of the
board of county commissioners in the construction,
reconstruction, maintenance, or repair of the county highways or
bridges on such county highways within such county.
(4) Each month the remainder of the net amount in the motor
vehicle highway account shall be credited to the state highway
fund for the use of the department.
(5) Money in the fund may not be used for any toll road or toll
bridge project.
(6) Notwithstanding any other provisions of this section, money
in the motor vehicle highway account fund may be appropriated
to the Indiana department of transportation from the forty-seven
percent (47%) distributed to the political subdivisions of the state
to pay the costs incurred by the department in providing services
to those subdivisions.
(7) Notwithstanding any other provisions of this section or of
IC 8-14-8, for the purpose of maintaining a sufficient working
balance in accounts established primarily to facilitate the
matching of federal and local money for highway projects, money
may be appropriated to the Indiana department of transportation
as follows:
(A) One-half (1/2) from the forty-seven percent (47%) set
aside under subdivisions (1) and (2) for counties and for those
cities and towns with a population greater than five thousand
(5,000).
(B) One-half (1/2) from the distressed road fund under
IC 8-14-8.
fails to report the information required by this section or file an
informational return required by this section, the department shall
use the best information available in calculating the incremental
gross retail, use, and income taxes.
(c) Not later than sixty (60) days after receiving a certification of a
district's modified boundaries under section 12.5(c) of this chapter, the
department shall recalculate the income tax incremental amount and
the gross retail incremental amount for the preceding state fiscal year
for a district modified under section 12.5 of this chapter.
commission in equal semiannual installments on May 31 and
November 30 of each year.
(f) Money in the fund may be pledged by the commission to the
following purposes:
(1) To pay debt service on the bonds issued under section 14 of
this chapter.
(2) To pay lease rentals under section 14 of this chapter.
(3) To establish and maintain a debt service reserve established
by the commission or by a lessor that provides local public
improvements to the commission.
(g) When money in the fund is sufficient when combined with other
sources of payment to pay all outstanding principal and interest or lease
rentals to the date on which the obligations can be redeemed on
obligations of the commission for a local public improvement in the
county, no additional incremental income tax for that project shall be
deposited in the fund and covered income taxes shall be distributed as
provided in IC 6-3.5-6 or IC 6-3.5-7, as appropriate.
the tax area.
The county auditor shall update the list before July 1 of each year.
(b) Taxpayers operating in the district shall report annually, in
the manner and in the form prescribed by the department,
information that the department determines necessary to calculate
the salary, wages, bonuses, and other compensation that are:
(1) paid during a taxable year to a professional athlete for
professional athletic services;
(2) taxable in Indiana; and
(3) earned in the district.
(c) A taxpayer operating in the district that files a consolidated
tax return with the department also shall file annually an
informational return with the department for each business
location of the taxpayer within the district.
(d) If a taxpayer fails to report the information required by this
section or file an informational return required by this section, the
department shall use the best information available in calculating
the amount of covered taxes attributable to a taxable event in a tax
area or covered taxes from income earned in a tax area.
November 1, 2013.
(c) This SECTION expires January 1, 2014.
S
igned by:
____________________________ ____________________________
Senator HershmanRepresentative Brown T
Chairperson
____________________________ ____________________________
Senator SkinnerRepresentative Porter
Senate Conferees House Conferees