Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029.

1. (1) An individual who resides in that county on the date specified in IC 6-3.6-8-3 .
2. (2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.

3. (3) An individual who:

   1. (A) has income apportioned to Indiana as:

      1. (i) a team member under IC 6-3-2-2.7 ; or

      2. (ii) a race team member under IC 6-3-2-3.2 ;

         for services rendered in the county; and

   2. (B) is not described in subdivision (1) or (2).

Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following:

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15.