Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028.

1. (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.
2. (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.

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.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.113.