Tax rate for a PSAP in certain counties; adoption of ordinance by county fiscal body; distribution of revenue

Ind. Code § 6-3.6-6-2.5

in effect

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.5. (a) This section applies to a county in which the adopting body: (1) is the local income tax council; and (2) did not allocate the revenue under this chapter from an expenditure rate of at least one-tenth of one percent (0.1%) to pay for a PSAP in the county for a year. (b) A county fiscal body may adopt an ordinance to impose a tax rate for a PSAP in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%). (c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used only for paying for a PSAP in the county. As added by P.L.180-2016, SEC.16.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026