1. (a) This section applies to all counties.

2. (b) The adopting body may impose a tax rate under this chapter that does not exceed:

   1. (1) two and five-tenths percent (2.5%) in all counties other than Marion County; and

   2. (2) two and seventy-five hundredths percent (2.75%) in Marion County;

      on the adjusted gross income of local taxpayers in the county served by the adopting body.

As added by P.L.243-2015, SEC.10.