Bill Text: IN HB1087 | 2012 | Regular Session | Introduced
Bill Title: Statewide 911 system.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Enrolled - Dead) 2012-03-05 - Senate advisors appointed: Wyss, Broden and Holdman [HB1087 Detail]
Download: Indiana-2012-HB1087-Introduced.html
Citations Affected: IC 6-1.1-17-22; IC 6-3.5; IC 36-8-16.
Synopsis: Local income tax for public safety. Authorizes counties in
which two public safety answering points (PSAPs) are located to adopt
an additional local option income tax rate under the county adjusted
gross income tax laws or the county option income tax laws without
adopting additional tax rates for property tax relief first if the revenue
is for the sole purpose of funding the operations of the PSAPs in the
county. Provides that the additional rate is subject to the maximum rate
of 0.25% that current law imposes on additional rates for public safety
and is subject to the approval of the department of local government
finance. Provides for the distribution of the revenue from the additional
rate to the PSAPs located in the county in amounts determined by the
county fiscal body or county income tax council. Requires a political
subdivision that operates a PSAP receiving the income tax revenue to
reduce the enhanced emergency telephone system fee imposed by the
unit and its property tax levy for funding a PSAP.
Effective: Upon passage.
January 4, 2012, read first time and referred to Committee on Ways and Means.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
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A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(b) As used in this section, "PSAP" has the meaning set forth in IC 36-8-16.5-13.
(c) The department of local government finance shall require a political subdivision to reduce its property tax levy to pay for the operations of the PSAP in an ensuing calendar year by an amount equal to the difference between:
(1) the estimated amount of local option income taxes that the PSAP operated by the political subdivision will receive under IC 6-3.5-1.1-25(m) or IC 6-3.5-6-31(o) in the ensuing calendar year; minus
(2) the estimated amount of local option income taxes that the PSAP operated by the political subdivision will use to replace
enhanced emergency telephone system fees in the ensuing
calendar year under IC 36-8-16-6(b)(3) and IC 36-8-16-7.7.
(1) received from that county for a taxable year ending before the calendar year in which the determination is made; and
(2) reported on an annual return or amended return processed by the department in the state fiscal year ending before July 1 of the calendar year in which the determination is made;
as adjusted for refunds of county adjusted gross income tax made in the state fiscal year.
(b) Before August 2 of each calendar year, the budget agency shall certify to the county auditor of each adopting county the amount determined under subsection (a) plus the amount of interest in the county's account that has accrued and has not been included in a certification made in a preceding year. The amount certified is the county's "certified distribution" for the immediately succeeding calendar year. The amount certified shall be adjusted under subsections (c), (d), (e), (f), (g), and (h). The budget agency shall provide the county council with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include:
(1) the amount reported on individual income tax returns processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed under IC 6-3.5-1.1-21.1.
The budget agency shall also certify information concerning the part of the certified distribution that is attributable to a tax rate under section 24, 25, or 26 of this chapter. This information must be certified to the county auditor, the department, and the department of local government finance not later than September 1 of each calendar year. The part of the certified distribution that is attributable to a tax rate under section 24, 25, or 26 of this chapter may be used only as specified in those provisions.
(c) The budget agency shall certify an amount less than the amount determined under subsection (b) if the budget agency determines that the reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribution. The budget agency may reduce the amount of the certified distribution over several calendar years so that any overpayments are offset over several years rather than in one (1) lump sum.
(d) The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certification under this section. The budget agency may reduce the amount of the certified distribution over several calendar years so that any adjustment under this subsection is offset over several years rather than in one (1) lump sum.
(e) The budget agency shall adjust the certified distribution of a county to provide the county with the distribution required under section 10(b) of this chapter.
(f) This subsection applies to a county that initially imposes, increases, decreases, or rescinds a tax or tax rate under this chapter before November 1 in the same calendar year in which the budget agency makes a certification under this section. The budget agency shall adjust the certified distribution of a county to provide for a distribution in the immediately following calendar year and in each calendar year thereafter. The budget agency shall provide for a full transition to certification of distributions as provided in subsection (a)(1) through (a)(2) in the manner provided in subsection (c). If the county imposes, increases, decreases, or rescinds a tax or tax rate under this chapter after the date for which a certification under subsection (b) is based, the budget agency shall adjust the certified distribution of the county after August 1 of the calendar year. The adjustment shall reflect any other adjustment required under subsections (c), (d), (e), (g), and (h). The adjusted certification shall be treated as the county's "certified distribution" for the immediately succeeding calendar year. The budget
agency shall certify the adjusted certified distribution to the county
auditor for the county and provide the county council with an
informative summary of the calculations that revises the informative
summary provided in subsection (b) and reflects the changes made in
the adjustment.
(g) The budget agency shall adjust the certified distribution of a
county to provide the county with the distribution required under
section 3.3 of this chapter beginning not later than the tenth month after
the month in which additional revenue from the tax authorized under
section 3.3 of this chapter is initially collected.
(h) This subsection applies in the year in which a county initially
imposes a tax rate under section 24 of this chapter. Notwithstanding
any other provision, the budget agency shall adjust the part of the
county's certified distribution that is attributable to the tax rate under
section 24 of this chapter to provide for a distribution in the
immediately following calendar year equal to the result of:
(1) the sum of the amounts determined under STEP ONE through
STEP FOUR of IC 6-3.5-1.5-1(a) in the year in which the county
initially imposes a tax rate under section 24 of this chapter;
multiplied by
(2) two (2).
(i) The budget agency shall before May 1 of every odd-numbered
year publish an estimate of the statewide total amount of certified
distributions to be made under this chapter during the following two (2)
calendar years.
(j) The budget agency shall before May 1 of every even-numbered
year publish an estimate of the statewide total amount of certified
distributions to be made under this chapter during the following
calendar year.
(k) The estimates under subsections (i) and (j) must specify the
amount of the estimated certified distributions that are attributable to
the additional rate authorized under section 24 of this chapter, the an
additional rate authorized under section 25 of this chapter, the
additional rate authorized under section 26 of this chapter, and any
other additional rates authorized under this chapter.
(1) A police and law enforcement system to preserve public peace and order.
(2) A firefighting and fire prevention system.
(3) Emergency ambulance services (as defined in IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community corrections program (as defined in IC 35-38-2.6-2), or other correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement that is between the county prosecuting attorney and the person or the person's custodian, guardian, or parent and that provides for confinement, supervision, community corrections services, or other correctional services instead of a final action described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3) or an enhanced emergency telephone system (as defined in IC 36-8-16-2).
(12) Medical and health expenses for jail inmates and other confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in IC 36-8-1-9), a police chief hired under a waiver under IC 36-8-4-6.5, or any other employee hired by a police department.
(C) A county sheriff or any other member of the office of the county sheriff.
(D) Other personnel employed to provide a service described in this section.
(b) If a county council has imposed a tax rate of at least twenty-five hundredths of one percent (0.25%) under section 24 of this chapter, a tax rate of at least twenty-five hundredths of one percent (0.25%) under section 26 of this chapter, or a total combined tax rate of at least twenty-five hundredths of one percent (0.25%) under sections 24 and 26 of this chapter, the county council may also adopt an ordinance to
impose an additional tax rate under this section to provide funding for
public safety.
(c) However, the imposition of a tax rate under section 24 or 26
of this chapter, or a combination of tax rates under sections 24 and
26 of this chapter, is not required for imposing a tax rate under this
section if the following apply to the imposing county:
(1) Two (2) public safety answering points are located in the
county.
(2) The part of the certified distribution attributable to the
additional tax rate is spent for the sole purpose of funding the
operations of the public safety answering points located in the
county.
(3) The department of local government finance approves the
proposed additional tax rate under section 25.5(c) of this
chapter.
(c) A tax rate under this section (d) The sum of the tax rates
imposed under subsections (b) and (c) may not exceed twenty-five
hundredths of one percent (0.25%).
(d) (e) If a county council adopts an ordinance to impose a tax rate
under this section, the county auditor shall send a certified copy of the
ordinance to the department and the department of local government
finance by certified mail.
(e) (f) A tax rate under this section is in addition to any other tax
rates imposed under this chapter and does not affect the purposes for
which other tax revenue under this chapter may be used.
(f) (g) Except as provided in subsection (k), or (l), (m), or (n), the
county auditor shall distribute the portion of the certified distribution
that is attributable to a tax rate under this section to the county and to
each municipality in the county that is carrying out or providing at least
one (1) of the public safety purposes described in subsection (a). The
amount that shall be distributed to the county or municipality is equal
to the result of:
(1) the portion of the certified distribution that is attributable to a
tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the attributed allocation amount (as defined in
IC 6-3.5-1.1-15) of the county or municipality for the calendar
year; divided by
(B) the sum of the attributed allocation amounts of the county
and each municipality in the county that is entitled to a
distribution under this section for the calendar year.
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the portion of
the certified distribution that is attributable to a tax rate under this
section. Tax revenue distributed to a county or municipality under this
subsection must be deposited into a separate account or fund and may
be appropriated by the county or municipality only for public safety
purposes.
(g) (h) Except as provided in IC 6-1.1-17-22, the department of
local government finance may not require a county or municipality
receiving tax revenue under this section to reduce the county's or
municipality's property tax levy for a particular year on account of the
county's or municipality's receipt of the tax revenue.
(h) The (i) Except as provided in IC 6-1.1-17-22, a tax rate under
this section and the tax revenue attributable to the a tax rate under this
section shall not be considered for purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 2 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under
IC 6-1.1-18.5-3; or
(3) the credit under IC 6-1.1-20.6.
(i) The (j) Except as provided in section 25.5 of this chapter, a
tax rate under this section may be imposed or rescinded at the same
time and in the same manner that the county may impose or increase a
tax rate under section 24 of this chapter.
(j) (k) The department of local government finance and the
department of state revenue may take any actions necessary to carry out
the purposes of this section.
(k) (l) Two (2) or more political subdivisions that are entitled to
receive a distribution under this section may adopt resolutions
providing that some part or all of those distributions shall instead be
paid to one (1) political subdivision in the county to carry out specific
public safety purposes specified in the resolutions.
(l) (m) A fire department, volunteer fire department, or emergency
medical services provider that:
(1) provides fire protection or emergency medical services within
the county; and
(2) is operated by or serves a political subdivision that is not
otherwise entitled to receive a distribution of tax revenue under
this section;
may before July 1 of a year apply to the county council for a
distribution of tax revenue under this section during the following
calendar year. The county council shall review an application
submitted under this subsection and may before September 1 of a year
adopt a resolution requiring that one (1) or more of the applicants shall
receive a specified amount of the tax revenue to be distributed under
this section during the following calendar year. A resolution approved
under this subsection providing for a distribution to one (1) or more fire
departments, volunteer fire departments, or emergency medical
services providers applies only to distributions in the following
calendar year. Any amount of tax revenue distributed under this
subsection to a fire department, volunteer fire department, or
emergency medical services provider shall be distributed before the
remainder of the tax revenue is distributed under subsection (f). (g).
(n) This subsection applies to a county described in subsection
(c)(1) that imposes an additional tax rate under this section without
first imposing a tax rate under section 24 or 26 of this chapter. The
county auditor shall distribute the part of the certified distribution
that is attributable to the additional tax rate under this section to
each public safety answering point located in the county in
amounts determined by the county fiscal body. The county auditor
shall make the distributions required by this subsection not more
than thirty (30) days after receiving the part of the certified
distribution that is attributable to a tax rate under this section. Tax
revenue distributed to a public safety answering point under this
subsection must be deposited into a separate account or fund and
may be spent only for the operation of the public safety answering
point.
(o) Any part of a distribution under this section that:
(1) is to a public service answering point operated by a civil
taxing unit; and
(2) exceeds the amount necessary to replace enhanced
emergency telephone system fees under IC 36-8-16-6(b)(3)
and IC 36-8-16-7.7;
shall be treated as a part of the civil taxing unit's property tax levy
for that year for purposes of fixing the budget of the civil taxing
unit and for determining the distribution of taxes that are
distributed on the basis of property tax levies.
(b) Before adopting an ordinance to impose an additional tax rate under section 25(c) of this chapter, a county must petition the department of local government finance for the department's
approval of the proposed additional tax rate.
(c) Subject to the maximum tax rate permitted by section 25(d)
of this chapter, the department of local government finance may
approve the county's proposed additional tax rate if the
department finds that the estimated amount of revenue
attributable to the additional tax rate does not exceed the amount
necessary to operate the two (2) public safety answering points
located in the county.
(d) Before adopting an ordinance to increase a tax rate
approved under subsection (c), a county must petition the
department of local government finance for the department's
approval of the proposed rate increase. The department of local
government finance may approve the county's proposed rate
increase if the department finds that the estimated amount of
revenue attributable to the proposed rate does not exceed the
amount necessary to operate the two (2) public safety answering
points located in the county.
(e) Before adopting an ordinance to reduce or rescind an
additional tax rate approved under this section, a county must
petition the department of local government finance for the
department's approval of the proposed reduced rate or of the
proposed ordinance rescinding the additional tax rate. The
department of local government finance may approve rescinding
or reducing the additional tax rate if the department finds that the
two (2) recipient public safety answering points can be operated
without a political subdivision increasing its property tax levy to
offset any reduced income tax collections.
(1) received from that county for a taxable year ending in a calendar year preceding the calendar year in which the determination is made; and
(2) reported on an annual return or amended return processed by the department in the state fiscal year ending before July 1 of the calendar year in which the determination is made;
as adjusted (as determined after review of the recommendation of the
budget agency) for refunds of county option income tax made in the
state fiscal year.
(b) Before August 2 of each calendar year, the budget agency shall
certify to the county auditor of each adopting county the amount
determined under subsection (a) plus the amount of interest in the
county's account that has accrued and has not been included in a
certification made in a preceding year. The amount certified is the
county's "certified distribution" for the immediately succeeding
calendar year. The amount certified shall be adjusted, as necessary,
under subsections (c), (d), (e), and (f). The budget agency shall provide
the county council with an informative summary of the calculations
used to determine the certified distribution. The summary of
calculations must include:
(1) the amount reported on individual income tax returns
processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior years;
(4) adjustments for tax rate changes; and
(5) the amount of excess account balances to be distributed under
IC 6-3.5-6-17.3.
The budget agency shall also certify information concerning the part of
the certified distribution that is attributable to a tax rate under section
30, 31, or 32 of this chapter. This information must be certified to the
county auditor and to the department of local government finance not
later than September 1 of each calendar year. The part of the certified
distribution that is attributable to a tax rate under section 30, 31, or 32
of this chapter may be used only as specified in those provisions.
(c) The budget agency shall certify an amount less than the amount
determined under subsection (b) if the budget agency determines that
the reduced distribution is necessary to offset overpayments made in a
calendar year before the calendar year of the distribution. The budget
agency may reduce the amount of the certified distribution over several
calendar years so that any overpayments are offset over several years
rather than in one (1) lump sum.
(d) The budget agency shall adjust the certified distribution of a
county to correct for any clerical or mathematical errors made in any
previous certification under this section. The budget agency may
reduce the amount of the certified distribution over several calendar
years so that any adjustment under this subsection is offset over several
years rather than in one (1) lump sum.
(e) This subsection applies to a county that imposes, increases,
decreases, or rescinds a tax or tax rate under this chapter before
November 1 in the same calendar year in which the budget agency
makes a certification under this section. The budget agency shall adjust
the certified distribution of a county to provide for a distribution in the
immediately following calendar year and in each calendar year
thereafter. The budget agency shall provide for a full transition to
certification of distributions as provided in subsection (a)(1) through
(a)(2) in the manner provided in subsection (c). If the county imposes,
increases, decreases, or rescinds a tax or tax rate under this chapter
after the date for which a certification under subsection (b) is based, the
budget agency shall adjust the certified distribution of the county after
August 1 of the calendar year. The adjustment shall reflect any other
adjustment required under subsections (c), (d), and (f). The adjusted
certification shall be treated as the county's "certified distribution" for
the immediately succeeding calendar year. The budget agency shall
certify the adjusted certified distribution to the county auditor for the
county and provide the county council with an informative summary of
the calculations that revises the informative summary provided in
subsection (b) and reflects the changes made in the adjustment.
(f) This subsection applies in the year a county initially imposes a
tax rate under section 30 of this chapter. Notwithstanding any other
provision, the budget agency shall adjust the part of the county's
certified distribution that is attributable to the tax rate under section 30
of this chapter to provide for a distribution in the immediately
following calendar year equal to the result of:
(1) the sum of the amounts determined under STEP ONE through
STEP FOUR of IC 6-3.5-1.5-1(a) in the year in which the county
initially imposes a tax rate under section 30 of this chapter;
multiplied by
(2) the following:
(A) In a county containing a consolidated city, one and
five-tenths (1.5).
(B) In a county other than a county containing a consolidated
city, two (2).
(g) One-twelfth (1/12) of each adopting county's certified
distribution for a calendar year shall be distributed from its account
established under section 16 of this chapter to the appropriate county
treasurer on the first day of each month of that calendar year.
(h) Upon receipt, each monthly payment of a county's certified
distribution shall be allocated among, distributed to, and used by the
civil taxing units of the county as provided in sections 18 and 19 of this
chapter.
(i) All distributions from an account established under section 16 of
this chapter shall be made by warrants issued by the auditor of state to
the treasurer of state ordering the appropriate payments.
(j) The budget agency shall before May 1 of every odd-numbered
year publish an estimate of the statewide total amount of certified
distributions to be made under this chapter during the following two (2)
calendar years.
(k) The budget agency shall before May 1 of every even-numbered
year publish an estimate of the statewide total amount of certified
distributions to be made under this chapter during the following
calendar year.
(l) The estimates under subsections (j) and (k) must specify the
amount of the estimated certified distributions that are attributable to
the additional rate authorized under section 30 of this chapter, the an
additional rate authorized under section 31 of this chapter, the
additional rate authorized under section 32 of this chapter, and any
other additional rates authorized under this chapter.
(1) A police and law enforcement system to preserve public peace and order.
(2) A firefighting and fire prevention system.
(3) Emergency ambulance services (as defined in IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community corrections program (as defined in IC 35-38-2.6-2), or other correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement that is between the county prosecuting attorney and the person or the person's custodian, guardian, or parent and that provides for confinement, supervision, community corrections services, or other correctional services instead of a final action described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3) or an enhanced emergency telephone system (as defined in IC 36-8-16-2).
(12) Medical and health expenses for jail inmates and other confined persons.
(13) Pension payments for any of the following:
(A) A member of the fire department (as defined in IC 36-8-1-8) or any other employee of a fire department.
(B) A member of the police department (as defined in IC 36-8-1-9), a police chief hired under a waiver under IC 36-8-4-6.5, or any other employee hired by a police department.
(C) A county sheriff or any other member of the office of the county sheriff.
(D) Other personnel employed to provide a service described in this section.
(b) Except as provided in subsection (n), the county income tax council may adopt an ordinance to impose an additional tax rate under this section to provide funding for public safety if:
(1) the county income tax council has imposed a tax rate under section 30 of this chapter, in the case of a county containing a consolidated city; or
(2) the county income tax council has imposed a tax rate of at least twenty-five hundredths of one percent (0.25%) under section 30 of this chapter, a tax rate of at least twenty-five hundredths of one percent (0.25%) under section 32 of this chapter, or a total combined tax rate of at least twenty-five hundredths of one percent (0.25%) under sections 30 and 32 of this chapter, in the case of a county other than a county containing a consolidated city.
(c)
(1) A tax rate imposed under subsection (b) may not exceed five-tenths of one percent (0.5%), in the case of a county containing a consolidated city.
(2) The sum of the tax rates imposed under subsections (b) and (n) may not exceed twenty-five hundredths of one percent (0.25%), in the case of a county other than a county containing a consolidated city.
(d) If a county income tax council adopts an ordinance to impose a tax rate under this section, the county auditor shall send a certified
copy of the ordinance to the department and the department of local
government finance by certified mail.
(e) A tax rate under this section is in addition to any other tax rates
imposed under this chapter and does not affect the purposes for which
other tax revenue under this chapter may be used.
(f) Except as provided in subsections subsection (l), and (m), or (o),
the county auditor shall distribute the portion of the certified
distribution that is attributable to a tax rate under this section to the
county and to each municipality in the county that is carrying out or
providing at least one (1) of the public safety purposes described in
subsection (a). The amount that shall be distributed to the county or
municipality is equal to the result of:
(1) the portion of the certified distribution that is attributable to a
tax rate under this section; multiplied by
(2) a fraction equal to:
(A) the total property taxes being collected in the county by
the county or municipality for the calendar year; divided by
(B) the sum of the total property taxes being collected in the
county by the county and each municipality in the county that
is entitled to a distribution under this section for the calendar
year.
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the portion of
the certified distribution that is attributable to a tax rate under this
section. Tax revenue distributed to a county or municipality under this
subsection must be deposited into a separate account or fund and may
be appropriated by the county or municipality only for public safety
purposes.
(g) Except as provided in IC 6-1.1-17-22, the department of local
government finance may not require a county or municipality receiving
tax revenue under this section to reduce the county's or municipality's
property tax levy for a particular year on account of the county's or
municipality's receipt of the tax revenue.
(h) The Except as provided in IC 6-1.1-17-22, a tax rate under this
section and the tax revenue attributable to the a tax rate under this
section shall not be considered for purposes of computing:
(1) the maximum income tax rate that may be imposed in a county
under section 8 or 9 of this chapter or any other provision of this
chapter;
(2) the maximum permissible property tax levy under
IC 6-1.1-18.5-3; or
(3) the credit under IC 6-1.1-20.6.
(i)
(j) The department of local government finance and the department of state revenue may take any actions necessary to carry out the purposes of this section.
(k) Notwithstanding any other provision, in Lake County the county council (and not the county income tax council) is the entity authorized to take actions concerning
(l) Two (2) or more political subdivisions that are entitled to receive a distribution under this section may adopt resolutions providing that some part or all of those distributions shall instead be paid to one (1) political subdivision in the county to carry out specific public safety purposes specified in the resolutions.
(m) A fire department, volunteer fire department, or emergency medical services provider that:
(1) provides fire protection or emergency medical services within the county; and
(2) is operated by or serves a political subdivision that is not otherwise entitled to receive a distribution of tax revenue under this section;
may before July 1 of a year apply to the county income tax council for a distribution of tax revenue under this section during the following calendar year. The county income tax council shall review an application submitted under this subsection and may before September 1 of a year adopt a resolution requiring that one (1) or more of the applicants shall receive a specified amount of the tax revenue to be distributed under this section during the following calendar year. A resolution approved under this subsection providing for a distribution to one (1) or more fire departments, volunteer fire departments, or emergency services providers applies only to distributions in the following calendar year. Any amount of tax revenue distributed under this subsection to a fire department, volunteer fire department, or emergency medical services provider shall be distributed before the remainder of the tax revenue is distributed under subsection (f).
(n) This subsection does not apply to a county containing a consolidated city. The imposition of a tax rate under section 30 or 32 of this chapter, or a combination of tax rates under sections 30 and 32 of this chapter, is not a requirement for imposing a tax rate under this section if the following apply to the imposing county:
(1) Two (2) public safety answering points are located in the
county.
(2) The part of the certified distribution attributable to the
additional tax rate is spent for the sole purpose of funding the
operations of the public safety answering points located in the
county.
(3) The department of local government finance approves the
proposed additional tax rate under section 31.5(c) of this
chapter.
(o) This subsection applies to a county that imposes an
additional tax rate under subsection (n). The county auditor shall
distribute the part of the certified distribution that is attributable
to the additional tax rate under this section to each public safety
answering point located in the county in amounts determined by
the county income tax council (or county council in Lake County).
The county auditor shall make the distributions required by this
subsection not more than thirty (30) days after receiving the part
of the certified distribution that is attributable to a tax rate under
this section. Tax revenue distributed to a public safety answering
point under this subsection must be deposited into a separate
account or fund and may be spent only for the operation of the
public safety answering point.
(p) Any part of a distribution under this section that:
(1) is to a public service answering point operated by a civil
taxing unit; and
(2) exceeds the amount necessary to replace enhanced
emergency telephone system fees under IC 36-8-16-6(b)(3)
and IC 36-8-16-7.7;
shall be treated as a part of the civil taxing unit's property tax levy
for that year for purposes of fixing the budget of the civil taxing
unit and for determining the distribution of taxes that are
distributed on the basis of property tax levies.
(b) Before adopting an ordinance to impose an additional tax rate under section 31(n) of this chapter, a county must petition the department of local government finance for the department's approval of the proposed additional tax rate.
(c) Subject to the maximum tax rate permitted by section 31(c)(2) of this chapter, the department of local government finance may approve the county's proposed additional tax rate if
the department finds that the estimated amount of revenue
attributable to the additional tax rate does not exceed the amount
necessary to operate the two (2) public safety answering points
located in the county.
(d) Before adopting an ordinance to increase a tax rate
approved under subsection (c), a county must petition the
department of local government finance for the department's
approval of the proposed rate increase. The department of local
government finance may approve the county's proposed rate
increase if the department finds that the estimated amount of
revenue attributable to the proposed rate does not exceed the
amount necessary to operate the two (2) public safety answering
points located in the county.
(e) Before adopting an ordinance to reduce or rescind an
additional tax rate approved under this section, a county must
petition the department of local government finance for the
department's approval of the proposed reduced rate or of the
proposed ordinance rescinding the additional tax rate. The
department of local government finance may approve rescinding
or reducing the additional tax rate if the department finds that the
two (2) recipient public safety answering points can be operated
without a political subdivision increasing its property tax levy to
offset any reduced income tax collections.
(b) The ordinance imposing a fee under section 5 of this chapter may not impose a fee that exceeds the following:
(1) In a county that has a consolidated city or a county that has at least one (1) second class city, three percent (3%) of the average monthly telephone access line charge in the unit.
(2) In a county that does not have a consolidated city or a second class city, ten percent (10%) of the average monthly telephone access line charge in the unit.
(3) In a county in which a PSAP receives local option income taxes under IC 6-3.5-1.1-25(m) or IC 6-3.5-6-31(o), fifty cents ($0.50) for each exchange access facility used by a service user.
(c) In calculating the average monthly telephone access line charge for purposes of this section, the unit imposing the fee shall include the
average monthly charge that:
(1) is imposed by providers of interconnected VoIP service to
service users whose registered location (as defined in 47 CFR 9.3)
is in the unit; and
(2) represents the charge for the service user's access to the
interconnected VoIP service.
(1) imposes an enhanced emergency telephone system fee; and
(2) operates a PSAP that receives local option income taxes under IC 6-3.5-1.1-25(n) or IC 6-3.5-6-31(o).
(b) If necessary, the fiscal body of a unit shall adopt an ordinance to reduce the enhanced emergency telephone system fee imposed by the unit to an amount permitted by section 6(b)(3) of this chapter not more than one hundred eighty (180) days after the PSAP operated by the unit receives its first distribution of local option income taxes.
