Ind. Code ch. 6-3.6-4

Ind. Code § 6-3.6-4-1 Imposition of tax; rate of tax

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county. (b) The combined tax rates imposed under IC 6-3.6-5, IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-4-1 Imposition of tax; rate of tax

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029. Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. Sec. 1. (a) Except as otherwise provided in IC 6-3.6-6-22, a tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county. (b) Except as otherwise provided in IC 6-3.6-6-22, the combined tax rates imposed under IC 6-3.6-5 (before its expiration), IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county. (c) In addition to the tax imposed in the county under subsection (a), a tax is imposed on the adjusted gross income of local taxpayers in a municipality at a tax rate that is imposed by the municipality under IC 6-3.6-6-22 and in effect in the municipality. As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.113.

Ind. Code § 6-3.6-4-2 Tax rates; adoption; increasing; decreasing; rescinding

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 2. Subject to section 3 of this chapter, a tax rate authorized under IC 6-3.6-5, IC 6-3.6-6, or IC 6-3.6-7 may be adopted, increased, decreased, or rescinded without adopting, increasing, decreasing, or rescinding a tax rate authorized by either of the two (2) other chapters. However, an adopting body may: (1) adopt, increase, decrease, or rescind a tax authorized under a particular chapter of this article; and (2) adopt, increase, decrease, or rescind a tax authorized under another chapter of this article; in the same ordinance. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-4-2 Tax rates; adoption; increasing; decreasing; rescinding

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029. Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. Sec. 2. Subject to section 3 of this chapter, a tax rate authorized under IC 6-3.6-6 or IC 6-3.6-7 may be adopted, increased, decreased, or rescinded without adopting, increasing, decreasing, or rescinding a tax rate authorized by the other chapter. However, an adopting body may: (1) adopt, increase, decrease, or rescind a tax authorized under a particular chapter of this article; and (2) adopt, increase, decrease, or rescind a tax authorized under another chapter of this article; in the same ordinance. As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.114.

Ind. Code § 6-3.6-4-3 Tax rates; limitations; bonds or leases payable from former tax; pledge of tax revenue

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 3. If there are bonds or leases outstanding that are payable from a tax imposed under IC 6-3.5-1.1 (before its repeal January 1, 2017), IC 6-3.5-6 (before its repeal January 1, 2017), IC 6-3.5-7 (before its repeal January 1, 2017), IC 6-3.6-6, or IC 6-3.6-7 (but not IC 6-3.6-5), the adopting body may not reduce the tax rate below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus any amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve, unless: (1) the adopting body; or (2) any city, town, or county; pledges all or a part of its share of revenues from the tax imposed under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5) for the life of the bonds or the term of the lease, in an amount that is sufficient, when combined with the amount pledged by the city, town, or county that issued the bonds, to produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus the amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve. As added by P.L.243-2015, SEC.10.

Ind. Code § 6-3.6-4-3 Tax rates; limitations; bonds or leases payable from former tax; pledge of tax revenue

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029. Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029. Sec. 3. If there are bonds or leases outstanding that are payable from a tax imposed under IC 6-3.5-1.1 (before its repeal January 1, 2017), IC 6-3.5-6 (before its repeal January 1, 2017), IC 6-3.5-7 (before its repeal January 1, 2017), IC 6-3.6-6, or IC 6-3.6-7, the adopting body may not reduce the tax rate below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus any amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve, unless: (1) the adopting body; or (2) any city, town, or county; pledges all or a part of its share of revenues from the tax imposed under IC 6-3.6-6 or IC 6-3.6-7 for the life of the bonds or the term of the lease, in an amount that is sufficient, when combined with the amount pledged by the city, town, or county that issued the bonds, to produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus the amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve. As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.115.