Ind. Code § 6-3.6-6-2.8

Current through P.L. 171-2024
Section 6-3.6-6-2.8 - Tax rate for emergency medical services; adoption of ordinance by county fiscal body; tax rate; distribution of revenue
(a) As used in this section, "emergency medical services" has the meaning set forth in IC 16-18-2-110.
(b) The fiscal body of a county may adopt an ordinance to impose a tax rate for emergency medical services in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax rate may not be in effect for more than twenty-five (25) years.
(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used by the county only for paying for operating costs incurred by the county for emergency medical services that are provided throughout the county.

IC 6-3.6-6-2.8

Amended by P.L. 236-2023,SEC. 80, eff. 7/1/2023.
Added by P.L. 95-2022,SEC. 4, eff. 7/1/2022.