If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS:

1. (A) the number of months in the taxpayer's taxable year in which the rate is in effect; by

2. (B) the rate.

   STEP TWO: Divide:

3. (A) the sum of the amounts determined under STEP ONE; by
4. (B) twelve (12).

STEP ONE: For each tax rate in effect in a year, multiply:

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