Bill Text: IN SB0277 | 2010 | Regular Session | Introduced
Bill Title: County employment opportunity fee.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2010-01-11 - First reading: referred to Committee on Tax and Fiscal Policy [SB0277 Detail]
Download: Indiana-2010-SB0277-Introduced.html
Citations Affected: IC 5-1-14-14; IC 5-16-9-3; IC 6-1.1;
IC 6-3.1-19-1; IC 6-3.5-9; IC 6-8.1-1-1; IC 36-7.
Synopsis: County employment opportunity fee. Authorizes a county
council to impose a county employment opportunity fee upon
nonresident individuals who work in the county. Provides that the fee
may not exceed 0.25% of the individual's adjusted gross income
derived from the qualified individual's principal place of business or
employment. Provides that the fee revenue must be used for economic
development purposes. Permits the fee revenue to be pledged to repay
bonds or lease rentals. Permits the county employment opportunity fee
to be captured or used for various economic development programs.
Permits the state to intercept the fees for noncompliance with certain
data requirements.
Effective: July 1, 2010.
January 11, 2010, read first time and referred to Committee on Tax and Fiscal Policy.
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A BILL FOR AN ACT to amend the Indiana Code concerning local
government and to make an appropriation.
(b) A county or municipality may establish a revolving fund from grants, the revenue received by the county or municipality under IC 6-3.5-7, revenue received by the county under IC 6-3.5-9, the proceeds of the sale of notes, or the proceeds of bonds issued under this section and IC 36-9-32. The county or municipality may loan the money in the revolving fund to any borrower if the county or municipal fiscal body finds that the loan will be used by the borrower for one (1) or more of the following economic development purposes:
(1) Promoting significant opportunities for the gainful employment of the county's or municipality's residents.
(2) Attracting a major new business enterprise to the county or municipality.
(3) Retaining or expanding a significant business enterprise in the
county or municipality.
(c) Activities that may be undertaken by the borrower in carrying
out an economic development purpose include expenditures for any of
the following:
(1) Acquisition of land.
(2) Acquisition of property interests.
(3) Site improvements.
(4) Infrastructure improvements.
(5) Buildings.
(6) Structures.
(7) Rehabilitation, renovation, or enlargement of buildings or
structures.
(8) Machinery.
(9) Equipment.
(10) Furnishings.
(d) Local governmental entities may borrow under subsection (b) if
the local governmental entity's jurisdiction includes the geographic area
within the boundaries of the county or municipality that established the
revolving fund. Notwithstanding any other law, the following
provisions apply to the borrowing:
(1) The county or municipality that established the revolving fund
and the local governmental entity borrower may each authorize
the loan from the revolving fund and the issuance of notes
evidencing the loan by resolution. In each case, the resolution
shall be adopted by the body with control over fiscal matters.
(2) A resolution adopted under subdivision (1) must approve:
(A) the term of the loan;
(B) the interest rate;
(C) the form of the note or notes;
(D) the medium of payment;
(E) the place and manner of payment;
(F) the manner of execution of the note or notes;
(G) the terms of redemption;
(H) the funds or sources of funds from which the note or notes
are payable, which may be any funds and sources of funds
available to the borrower; and
(I) any other provisions not inconsistent with this section.
(3) The notes and the authorization, issuance, sale, and delivery
of the notes are not subject to any general statute concerning
obligations issued by the local governmental entity borrower. This
section contains full and complete authority for the making of the
loan, the authorization, issuance, sale, and delivery of the notes,
and the repayment of the loan by the borrower, and no law,
procedure, proceedings, publications, notices, consents,
approvals, orders, or acts by any officer, department, agency, or
instrument of the state or of any political subdivision is required
to make the loan, issue the notes, or repay the loan except as
prescribed in this section.
(4) The notes issued by a local governmental entity borrower are
exempt from taxation for all purposes and are exempt from any
security registration requirements provided for in Indiana statutes.
(5) Notes issued by a local governmental entity borrower under
this section are obligations for all purposes of this chapter.
(e) A municipality may issue bonds under IC 36-9-32-7(b) through
IC 36-9-32-7(j) for the economic development purposes listed in
subsection (c) and may repay the indebtedness solely from revenues
derived from the repayment of any notes, including notes evidencing
loans made under subsection (b).
(f) To the extent a revolving fund under subsection (b) is funded
from:
(1) revenues received by the county under IC 6-3.5-7; or
(2) repayments of principal and interest on loans from the
revolving fund that were funded with revenues described in
subdivision (1);
money in the revolving fund may at any time be transferred in whole
or in part to the unit's economic development income tax fund, as
determined by ordinance of the unit's fiscal body.
(g) The general assembly finds that counties and municipalities in
Indiana have a need to foster economic development and industrial and
commercial growth. The general assembly finds that it is necessary and
proper to provide an alternative method for municipalities to foster the
following:
(1) Economic development.
(2) Industrial and commercial growth.
(3) Employment opportunities.
(4) Diversification of industry and commerce.
It is declared that the fostering of economic development under this
section for the benefit of the general public, including industrial and
commercial enterprises, is a public purpose.
the portion of the streets which are adjacent to the facilities of the
public agency to reserve parking spaces for the use of persons with
physical disabilities.
(b) If a retail shopping mall is constructed in whole or in part with
revenue derived from a county economic development income tax
imposed under IC 6-3.5-7 or the county employment opportunity fee
under IC 6-3.5-9, the local authority having jurisdiction over the
portion of the streets adjacent to the retail shopping mall shall reserve
parking spaces for the use of persons with physical disabilities.
(1) the principal and interest payable during a calendar year on bonds; and
(2) lease rental payments payable during a calendar year on leases;
of a political subdivision payable from ad valorem property taxes.
(b) Political subdivisions are required by law to fully fund the payment of their debt obligations in an amount sufficient to pay any debt service or lease rentals on outstanding obligations, regardless of any reduction in property tax collections due to the application of tax credits granted under this chapter. Any reduction in collections must be applied to the other funds of the political subdivision after debt service or lease rentals have been fully funded.
(c) Upon the failure of a political subdivision to pay any of the political subdivision's debt service obligations during a calendar year when due, the treasurer of state, upon being notified of the failure by a claimant, shall pay the unpaid debt service obligations that are due from money in the possession of the state that would otherwise be available for distribution to the political subdivision under any other law, deducting the payment from the amount distributed. A deduction under this subsection must be made:
(1) first from distributions of county adjusted gross income tax distributions under IC 6-3.5-1.1, county option income tax distributions under IC 6-3.5-6,
(2) second from any other undistributed funds of the political subdivision in the possession of the state.
(d) This section shall be interpreted liberally so that the state shall to the extent legally valid ensure that the debt service obligations of each political subdivision are paid when due. However, this section does not create a debt of the state.
(1) local assessing officials have not provided information to the department of local government finance in a timely manner under IC 4-10-13-5(b);
(2) the county assessor has not transmitted to the department of local government finance by October 1 of the year in which the distribution is scheduled to be made the data for all townships in the county required to be transmitted under IC 6-1.1-4-25;
(3) the county auditor has not paid a bill for services under IC 6-1.1-4-31.5 to the department of local government finance in a timely manner;
(4) the county assessor has not forwarded to the department of local government finance in a timely manner sales disclosure form data under IC 6-1.1-5.5-3;
(5) the county auditor has not forwarded to the department of local government finance the duplicate copies of all approved exemption applications required to be forwarded by that date under IC 6-1.1-11-8(a);
(6) by the date the distribution is scheduled to be made, the county auditor has not sent a certified statement required to be sent by that date under IC 6-1.1-17-1 to the department of local government finance;
(7) the county does not maintain a certified computer system that
meets the requirements of IC 6-1.1-31.5-3.5;
(8) the county auditor has not transmitted the data described in
IC 36-2-9-20 to the department of local government finance in the
form and on the schedule specified by IC 36-2-9-20;
(9) the county has not established a parcel index numbering
system under 50 IAC 23-8-1 in a timely manner; or
(10) a county official has not provided other information to the
department of local government finance in a timely manner as
required by the department of local government finance.
The percentage to be withheld is the percentage determined by the
department of local government finance.
(b) Except as provided in subsection (e), money not distributed for
the reasons stated in subsection (a) shall be distributed to the county
when the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
has been corrected.
(c) The restrictions on distributions under subsection (a) do not
apply if the department of local government finance determines that the
failure to:
(1) provide information; or
(2) pay a bill for services;
in a timely manner is justified by unusual circumstances.
(d) The department of local government finance shall give the
county auditor at least thirty (30) days notice in writing before the
department of state revenue or the auditor of state withholds a
distribution under subsection (a).
(e) Money not distributed for the reason stated in subsection (a)(3)
may be deposited in the fund established by IC 6-1.1-5.5-4.7(a). Money
deposited under this subsection is not subject to distribution under
subsection (b).
(f) This subsection applies to a county that will not receive a
distribution under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7. At the request
of the department of local government finance, an amount permitted to
be withheld under subsection (a) may be withheld from any state
revenues that would otherwise be distributed to the county or one (1)
or more taxing units in the county.
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(2) IC 6-3.5-1.1 (county adjusted gross income tax);
(3) IC 6-3.5-6 (county option income tax);
(4) IC 6-3.5-7 (county economic development income tax);
(5) IC 6-3.5-9 (county employment opportunity fee);
as computed after the application of all credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.
Chapter 9. County Employment Opportunity Fee
Sec. 1. (a) Except as otherwise provided in this section, as used in this chapter, "adjusted gross income" has the meaning set forth in IC 6-3-1-3.5(a).
(b) In the case of a qualified individual, "adjusted gross income" includes only adjusted gross income derived from the qualified individual's principal place of business or employment.
Sec. 2. As used in this chapter, "county council" includes the city-county council of a consolidated city.
Sec. 3. As used in this chapter, "department" refers to the department of state revenue.
Sec. 4. As used in this chapter, "qualified individual" refers to an individual:
(1) who is not a resident of the county in which the individual's principal place of business or employment is located; and
(2) whose principal place of business or employment is located in a county that has imposed the county employment opportunity fee under this chapter.
Sec. 5. (a) A county council may impose the county employment opportunity fee on the adjusted gross income of qualified individuals.
(b) The county employment opportunity fee may be imposed at a rate of not more than twenty-five hundredths percent (0.25%) on the adjusted gross income of qualified individuals.
(c) To impose, increase, decrease, or rescind the county employment opportunity fee, the county council must, after March 31 but before August 1 of a year, adopt an ordinance. The ordinance to impose the fee must state substantially the following:
"The ________ County Council imposes the county
employment opportunity fee on the qualified individuals of
_________ County. The county employment opportunity fee
is imposed at a rate of _________ percent (____%) on the
adjusted gross income of the qualified individuals of the
county. This fee takes effect October 1 of this year.".
(d) Any ordinance adopted under this chapter takes effect
October 1 of the year the ordinance is adopted.
(e) The auditor of a county shall record all votes taken on
ordinances presented for a vote under this chapter and shall, not
more than ten (10) days after the vote, send a certified copy of the
results to the commissioner of the department by certified mail.
Sec. 6. (a) A county council may decrease or increase the rate of
the county employment opportunity fee imposed upon the adjusted
gross income of the qualified individuals of the county as long as
the resulting rate does not exceed twenty-five hundredths percent
(0.25%). To decrease or increase the rate, the county council must,
after March 31 but before August 1 of a year, adopt an ordinance.
The ordinance must state substantially the following:
"The ________ County Council increases (decreases) the rate
of the county employment opportunity fee imposed upon the
adjusted gross income of the qualified individuals of the
county from _____ percent (___%) to _____ percent (___%).
This rate increase (decrease) takes effect October 1 of this
year.".
(b) Any ordinance adopted under this section takes effect
October 1 of the year the ordinance is adopted.
(c) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section
and immediately send a certified copy of the results to the
department by certified mail.
Sec. 7. (a) The county employment opportunity fee imposed
under this chapter remains in effect until rescinded.
(b) Subject to section 14 of this chapter, the county council may
rescind the county employment opportunity fee by adopting an
ordinance to rescind the fee after March 31 but before August 1 of
a year.
(c) Any ordinance adopted under this section takes effect
October 1 of the year the ordinance is adopted.
(d) The auditor of a county shall record all votes taken on
ordinances presented for a vote under the authority of this section
and immediately send a certified copy of the results to the
department by certified mail.
Sec. 8. If the county employment opportunity fee is not in effect during a qualified individual's entire taxable year, then the amount of county employment opportunity fee that the qualified individual owes for that taxable year equals the product of:
(1) the amount of county employment opportunity fee the qualified individual would owe if the fee had been imposed during the qualified individual's entire taxable year; multiplied by
(2) a fraction. The numerator of the fraction equals the number of days during the qualified individual's taxable year during which the county employment opportunity fee was in effect. The denominator of the fraction equals three hundred sixty-five (365).
Sec. 9. (a) If for a taxable year a qualified individual is (or a qualified individual and a qualified individual's spouse who file a joint return are) allowed a credit for the elderly or individuals with a total disability under Section 22 of the Internal Revenue Code, the qualified individual is (or the qualified individual and the qualified individual's spouse are) entitled to a credit against the qualified individual's (or the qualified individual's and the qualified individual's spouse's) county employment opportunity fee liability for that same taxable year. The amount of the credit equals the lesser of:
(1) the product of:
(A) the qualified individual's (or the qualified individual's and the qualified individual's spouse's) credit for the elderly or individuals with a total disability for that same taxable year; multiplied by
(B) a fraction. The numerator of the fraction is the rate of the county employment opportunity fee imposed against the qualified individual (or against the qualified individual and the qualified individual's spouse). The denominator of the fraction is fifteen-hundredths (0.15); or
(2) the amount of county employment opportunity fee imposed on the qualified individual (or the qualified individual and the qualified individual's spouse).
(b) If a qualified individual and the qualified individual's spouse file a joint return and are subject to different county employment opportunity fee rates for the same taxable year, they shall compute the credit under this section by using the formula provided by subsection (a), except that they shall use the average of the two (2) county employment opportunity fee rates imposed against them as
the numerator referred to in subsection (a)(1)(B).
Sec. 10. (a) A special account within the state general fund shall
be established for each county adopting the county employment
opportunity fee. Any revenue derived from the imposition of the
county employment opportunity fee by a county shall be credited
to that county's account in the state general fund. Money in the
special account is appropriated to make the distributions required
by this chapter.
(b) Any income earned on money credited to an account under
subsection (a) becomes a part of that account.
(c) Any revenue credited to an account established under
subsection (a) at the end of a fiscal year does not revert to any
other account in the state general fund and may not be credited to
any other account in the state general fund.
Sec. 11. Before October 2 of each year, the department shall
submit a report to each county auditor indicating the balance in
the county's special account as of the cutoff date set by the budget
agency.
Sec. 12. (a) Revenue derived from the imposition of the county
employment opportunity fee shall, in the manner prescribed by this
section, be distributed to the county that imposed it.
(b) Before August 2 of each calendar year, the budget agency
shall certify to the county auditor of each adopting county the
amount of county employment opportunity fee revenue that the
budget agency determines has been:
(1) received from qualified individuals of 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 employment opportunity fees
made in the state fiscal year plus the amount of interest in the
county's account that has been 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 following calendar
year.
(c) The amount certified under subsection (b) shall be adjusted
under subsections (d), (e), and (f). The budget agency shall provide
each county's fiscal body 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 section 17 of this chapter.
(d) 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.
(e) 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.
(f) This subsection applies to a county that:
(1) initially imposes the county employment opportunity fee;
or
(2) increases the municipal option income rate;
under this chapter 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
(b)(1) through (b)(2).
Sec. 13. (a) The county auditor of each county in which the
county employment opportunity fee is imposed shall establish an
employment opportunity fee fund. The revenue received by a
county under this chapter must be deposited in the county's
employment opportunity fee fund.
(b) Revenues from the county employment opportunity fee may
be used as follows:
(1) For economic development projects, for paying,
notwithstanding any other law, under a written agreement all
or a part of the interest owed by a private developer or user
on a loan extended by a financial institution or other lender to
the developer or user if the proceeds of the loan are or are to
be used to finance an economic development project, for the
retirement of bonds under section 14 of this chapter for
economic development projects, for leases under section 19 of
this chapter, or for leases or bonds entered into or issued
prior to the date the employment opportunity fee was imposed
if the purpose of the lease or bonds would have qualified as a
purpose under this chapter at the time the lease was entered
into or the bonds were issued.
(2) For:
(A) the construction or acquisition of, or remedial action
with respect to, a capital project for which the county is
empowered to issue general obligation bonds or establish
a fund under any statute listed in IC 6-1.1-18.5-9.8;
(B) the retirement of bonds issued under any provision of
Indiana law for a capital project;
(C) the payment of lease rentals under any statute for a
capital project;
(D) contract payments to a nonprofit corporation whose
primary corporate purpose is to assist government in
planning and implementing economic development
projects;
(E) operating expenses of a governmental entity that plans
or implements economic development projects; or
(F) funding of a revolving fund established under
IC 5-1-14-14.
(c) As used in this section, an economic development project is
any project that:
(1) the county determines will:
(A) promote significant opportunities for the gainful
employment of its citizens;
(B) attract a major new business enterprise to the county;
or
(C) retain or expand a significant business enterprise
within the county; and
(2) involves an expenditure for:
(A) the acquisition of land;
(B) interests in land;
(C) site improvements;
(D) infrastructure improvements;
(E) buildings;
(F) structures;
(G) rehabilitation, renovation, and enlargement of buildings and structures;
(H) machinery;
(I) equipment;
(J) furnishings;
(K) facilities;
(L) administrative expenses associated with such a project, including contract payments authorized under subsection (b)(2)(D);
(M) operating expenses authorized under subsection (b)(2)(E); or
(N) any combination of clauses (A) through (M).
(d) If there are bonds outstanding that have been issued under section 14 of this chapter or leases in effect under section 19 of this chapter, a county may not expend money from its employment opportunity fee fund for a purpose authorized under subsection (b) in a manner that would adversely affect owners of the outstanding bonds or payment of any lease rentals due.
Sec. 14. (a) The fiscal body of a county may issue bonds payable from the county employment opportunity fee. The bonds must be for economic development projects (as described in section 13 of this chapter).
(b) The fiscal body of a county may issue bonds payable from the county employment opportunity fee for any capital project for which the fiscal body is authorized to issue general obligation bonds. The bonds issued under this section may be payable from the county employment opportunity fee if the county option income tax or the county adjusted gross income tax is also in effect in the county at the time the bonds are issued.
(c) If bonds are outstanding that have been issued under this section or leases are in effect under section 19 of this chapter, the county council may not reduce the rate of the county employment opportunity fee below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual debt service on the bonds to their final maturity, plus the highest annual lease payments.
(d) For purposes of subsection (c), the determination of a fee rate sufficient to produce one and twenty-five hundredths (1.25) times the total of the highest annual debt service plus the highest
annual lease payments shall be based on an average of the
immediately preceding three (3) years fee collections, if the fee has
been imposed for the last preceding three (3) years. If the fee has
not been imposed for the last preceding three (3) years, the county
council may not reduce the rate below a rate that would produce
one and twenty-five hundredths (1.25) times the total of the highest
annual debt service, plus the highest annual lease payments, based
upon a study by a qualified public accountant or financial adviser.
(e) IC 6-1.1-20 does not apply to the issuance of bonds under this
section.
(f) Bonds issued under this section may be sold at a public sale
in accordance with IC 5-1-11 or may be sold at a negotiated sale.
(g) After a sale of bonds under this section, the county auditor
shall prepare a debt service schedule for the bonds.
(h) The general assembly covenants that it will not repeal or
amend this chapter in a manner that would adversely affect owners
of outstanding bonds issued, or payment of any lease rentals due,
under this section.
Sec. 15. (a) On the first business day in May of each year,
one-half (1/2) of each county's certified distribution for a calendar
year shall be distributed from its account established under section
10 of this chapter to the county treasurer. The other one-half (1/2)
shall be distributed on the first business day in November of that
calendar year.
(b) All distributions from an account established under section
10 of this chapter shall be made by warrants issued by the auditor
of state to the treasurer of state ordering the appropriate
payments.
Sec. 16. The principal place of business or employment of an
individual is to be determined on January 1 of the calendar year in
which the individual's taxable year commences. If an individual
changes location of residence or principal place of employment or
business to another county in Indiana during a calendar year, the
individual's liability for county employment opportunity fee is not
affected.
Sec. 17. (a) If, after receiving a recommendation from the
budget agency, the department determines that a sufficient balance
exists in a county account that exceeds the amount necessary, when
added to other money that will be deposited in the account after the
date of the recommendation, to make certified distributions to the
county in the ensuing year, the department shall make a
supplemental distribution to a county from the county's special
account.
(b) A supplemental distribution described in subsection (a) must
be:
(1) made in January of the ensuing calendar year; and
(2) allocated in the same manner as certified distributions for
deposit in a civil unit's rainy day fund established under
IC 36-1-8-5.1.
(c) A determination under this section must be made before
October 2.
Sec. 18. (a) Except as otherwise provided in this chapter, all
provisions of the adjusted gross income tax law (IC 6-3)
concerning:
(1) definitions;
(2) declarations of estimated tax;
(3) filing of returns;
(4) remittances;
(5) incorporation of the provisions of the Internal Revenue
Code;
(6) penalties and interest;
(7) exclusion of military pay credits for withholding; and
(8) exemptions and deductions;
apply to the imposition, collection, and administration of the
employment opportunity fee imposed by this chapter.
(b) IC 6-3-1-3.5(a)(6), IC 6-3-3-3, IC 6-3-3-5, and IC 6-3-5-1 do
not apply to the employment opportunity fee imposed by this
chapter.
(c) Notwithstanding subsections (a) and (b), each employer shall
report to the department the amount of withholdings attributable
to each county. This report shall be submitted to the department:
(1) each time the employer remits to the department the fee
that is withheld; and
(2) annually along with the employer's annual withholding
report.
Sec. 19. (a) A county may enter into a lease with a leasing body
(as defined in IC 5-1-1-1) of any property that could be financed
with the proceeds of bonds issued under this chapter with a lessor
for a term not to exceed fifty (50) years, and the lease may provide
for payments from revenues under this chapter, any other revenue
available to the county, or any combination of these sources.
(b) A lease may provide that payments by the county to the
lessor are required only to the extent and only for the period that
the lessor is able to provide the leased facilities in accordance with
the lease. The terms of each lease must be based upon the value of
the facilities leased and may not create a debt of the county for
purposes of the Constitution of the State of Indiana.
(c) A lease may be entered into by the county executive only
after a public hearing at which all interested parties are provided
the opportunity to be heard. After the public hearing, the executive
may approve the execution of the lease on behalf of the county if
the executive finds that the service to be provided throughout the
term of the lease will serve the public purpose of the county and is
in the best interests of its residents. Any lease approved by the
executive must also be approved by an ordinance of the fiscal body
of the county.
(d) Upon execution of a lease providing for payments by the
county in whole or in part from employment opportunity fees
imposed under this chapter and upon approval of the lease by the
county's fiscal body, the executive of the county shall publish notice
of the execution of the lease and its approval in accordance with
IC 5-3-1.
(e) Except as provided in this section, no approvals of any
governmental body or agency are required before the county
enters into a lease under this section.
(f) An action to contest the validity of the lease or to enjoin the
performance of any of its terms and conditions must be brought
within thirty (30) days after the publication of the notice of the
execution and approval of the lease.
(g) If a county exercises an option to buy a leased facility from
a lessor, the county may subsequently sell the leased facility,
without regard to any other statute, to the lessor at the end of the
lease term at a price set forth in the lease or at fair market value
established at the time of the sale by the executive of the county
through auction, appraisal, or arms length negotiation. If the
facility is sold at auction, after appraisal, or through negotiation,
the county shall conduct a hearing after public notice in
accordance with IC 5-3-1 before the sale. Any action to contest the
sale must be brought not later than fifteen (15) days after the
hearing.
gambling game excise tax (IC 4-36-9); the gross income tax (IC 6-2.1)
(repealed); the utility receipts and utility services use taxes (IC 6-2.3);
the state gross retail and use taxes (IC 6-2.5); the adjusted gross income
tax (IC 6-3); the supplemental net income tax (IC 6-3-8) (repealed); the
county adjusted gross income tax (IC 6-3.5-1.1); the county option
income tax (IC 6-3.5-6); the county economic development income tax
(IC 6-3.5-7); the county employment opportunity fee (IC 6-3.5-9);
the auto rental excise tax (IC 6-6-9); the financial institutions tax
(IC 6-5.5); the gasoline tax (IC 6-6-1.1); the alternative fuel permit fee
(IC 6-6-2.1); the special fuel tax (IC 6-6-2.5); the motor carrier fuel tax
(IC 6-6-4.1); a motor fuel tax collected under a reciprocal agreement
under IC 6-8.1-3; the motor vehicle excise tax (IC 6-6-5); the
commercial vehicle excise tax (IC 6-6-5.5); the excise tax imposed on
recreational vehicles and truck campers (IC 6-6-5.1); the hazardous
waste disposal tax (IC 6-6-6.6); the cigarette tax (IC 6-7-1); the beer
excise tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the wine
excise tax (IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5); the
malt excise tax (IC 7.1-4-5); the petroleum severance tax (IC 6-8-1);
the various innkeeper's taxes (IC 6-9); the various food and beverage
taxes (IC 6-9); the county admissions tax (IC 6-9-13 and IC 6-9-28);
the regional transportation improvement income tax (IC 8-24-17); the
oil inspection fee (IC 16-44-2); the emergency and hazardous chemical
inventory form fee (IC 6-6-10); the penalties assessed for oversize
vehicles (IC 9-20-3 and IC 9-30); the fees and penalties assessed for
overweight vehicles (IC 9-20-4 and IC 9-30); the underground storage
tank fee (IC 13-23); the solid waste management fee (IC 13-20-22);
and any other tax or fee that the department is required to collect or
administer.
(b) Each zone improvement plan must contain the following information:
(1) A description of the nature and location of existing infrastructure in the impact zone.
(2) A determination of the current level of service.
(3) Establishment of a community level of service. A unit may
provide that the unit's current level of service is the unit's
community level of service in the zone improvement plan.
(4) An estimate of the nature and location of development that is
expected to occur in the impact zone during the following ten (10)
year period.
(5) An estimate of the nature, location, and cost of infrastructure
that is necessary to provide the community level of service for the
development described in subdivision (4). The plan must indicate
the proposed timing and sequencing of infrastructure installation.
(6) A general description of the sources and amounts of money
used to pay for infrastructure during the previous five (5) years.
(c) If a zone improvement plan provides for raising the current level
of service to a higher community level of service, the plan must:
(1) provide for completion of the infrastructure that is necessary
to raise the current level of service to the community level of
service within the following ten (10) year period;
(2) indicate the nature, location, and cost of infrastructure that is
necessary to raise the current level of service to the community
level of service; and
(3) identify the revenue sources and estimate the amount of the
revenue sources that the unit intends to use to raise the current
level of service to the community level of service for existing
development. Revenue sources include, without limitation, any
increase in revenues available from one (1) or more of the
following:
(A) Adopting or increasing the following:
(i) The county adjusted gross income tax.
(ii) The county option income tax.
(iii) The county economic development income tax.
(iv) The annual license excise surtax.
(v) The wheel tax.
(vi) The county employment opportunity fee.
(B) Imposing the property tax rate per one hundred dollars
($100) of assessed valuation that the unit may impose to create
a cumulative capital improvement fund under IC 36-9-14.5 or
IC 36-9-15.5.
(C) Transferring and reserving for infrastructure purposes
other general revenues that are currently not being used to pay
for capital costs of infrastructure.
(D) Dedicating and reserving for infrastructure purposes any
newly available revenues, whether from federal or state
revenue sharing programs or from the adoption of newly
authorized taxes.
(d) A unit must consult with a qualified engineer licensed to
perform engineering services in Indiana when the unit is preparing the
portions of the zone improvement plan described in subsections (b)(1),
(b)(2), (b)(5), and (c)(2).
(e) A zone improvement plan and amendments and modifications
to the zone improvement plan become effective after adoption as part
of the comprehensive plan under the 500 SERIES of this chapter or
adoption as part of the capital improvements program under section
503(5) of this chapter. If the unit establishing the impact fee schedule
or formula and establishing the zone improvement plan is different
from the unit having planning and zoning jurisdiction, the unit having
planning and zoning jurisdiction shall incorporate the zone
improvement plan as part of the unit's comprehensive plan and capital
improvement plan.
(f) If a unit's zone improvement plan identifies revenue sources for
raising the current level of service to the community level of service,
impact fees may not be assessed or collected by the unit unless:
(1) before the effective date of the impact fee ordinance the unit
has available or has adopted the revenue sources that the zone
improvement plan specifies will be in effect before the impact fee
ordinance becomes effective; and
(2) after the effective date of the impact fee ordinance the unit
continues to provide adequate funds to defray the cost of raising
the current level of service to the community level of service,
using revenue sources specified in the zone improvement plan or
revenue sources other than impact fees.
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax).
(2) IC 6-3.5-1.1 (county adjusted gross income tax).
(3) IC 6-3.5-6 (county option income tax).
(4) IC 6-3.5-7 (county economic development income tax).
(5) IC 6-3.5-9 (county employment opportunity fee).
(1) resides in the county;
(2) maintains the individual's principal place of business or employment in the county and who does not reside in another
county in which the county option income tax, the county adjusted
income tax, or the county economic development income tax is in
effect; or
(3) in the case of a county that imposes the county
employment opportunity fee under IC 6-3.5-9, is a qualified
individual (as defined in IC 6-3.5-9-4).
(b) For purposes of this section, an individual shall be treated as a
resident of the county in which the individual:
(1) maintains a home, if the individual maintains only one (1)
home in Indiana;
(2) if subdivision (1) does not apply, is registered to vote;
(3) if subdivision (1) or (2) does not apply, registers the
individual's personal automobile; or
(4) if subdivision (1), (2), or (3) does not apply, spends the
majority of the individual's time spent in Indiana during the
taxable year in question.
(1) County option income tax.
(2) County economic development income tax.
(3) County employment opportunity fee.
(b) Before July 2 of each calendar year, the department, after reviewing the recommendation of the budget agency, shall estimate and certify to the county auditor the amount of incremental income tax for the tax areas in the county that will be collected from that county during the twelve (12) month period beginning July 1 of that calendar year and ending June 30 of the following calendar year. The amount certified shall be deposited into the fund and shall be distributed on the dates specified in subsection (e) for the following calendar year. The amount certified may be adjusted under subsection (c) or (d).
(c) The department may certify to the county an amount that is greater than the estimated twelve (12) month incremental income tax collection if the department, after reviewing the recommendation of the budget agency, determines that there will be a greater amount of
incremental income tax available for distribution from the fund.
(d) The department may certify an amount less than the estimated
twelve (12) month incremental income tax collection if the department,
after reviewing the recommendation of the budget agency, determines
that a part of those collections need to be distributed during the current
calendar year so that the county will receive its full certified amount for
the current calendar year.
(e) The auditor of state shall disburse the certified amount to the
commission in equal semiannual installments on May 31 and
November 30 of each year.
(f) Money in the fund may be pledged by the commission to the
following purposes:
(1) To pay debt service on the bonds issued under section 14 of
this chapter.
(2) To pay lease rentals under section 14 of this chapter.
(3) To establish and maintain a debt service reserve established
by the commission or by a lessor that provides local public
improvements to the commission.
(g) When money in the fund is sufficient when combined with other
sources of payment to pay all outstanding principal and interest or lease
rentals to the date on which the obligations can be redeemed on
obligations of the commission for a local public improvement in the
county, no additional incremental income tax for that project shall be
deposited in the fund and covered income taxes shall be distributed as
provided in IC 6-3.5-6, or IC 6-3.5-7, or IC 6-3.5-9, as appropriate.
(1) the unit's distributive share of the county option income tax under IC 6-3.5-6;
(2) the unit's distributive share of the county economic development income tax under IC 6-3.5-7;
(3) in the case of a county, the county's certified distribution of county employment opportunity fees under IC 6-3.5-9;
in any amount to pay amounts payable under section 18 or 19 of this chapter.
(b) The legislative body may covenant to adopt an ordinance to
increase its tax rate under the county option income tax, county
economic development income tax, or any other revenues at the time
it is necessary to raise funds to pay any amounts payable under section
18 or 19 of this chapter.
(c) The reuse authority may pledge revenues received or to be
received from any source legally available to the reuse authority for the
purposes of this chapter in any amount to pay amounts payable under
section 18 or 19 of this chapter.
(d) The pledge or covenant under this section may be for the term
of the bonds issued under section 18 of this chapter, the term of a lease
entered into under section 19 of this chapter, or for a shorter period as
determined by the legislative body. Money pledged by the legislative
body under this section shall be considered revenues or other money
available to the reuse authority under sections 18 through 19 of this
chapter.
(e) The general assembly covenants not to impair this pledge or
covenant as long as any bonds issued under section 18 of this chapter
are outstanding or as long as any lease entered into under section 19 of
this chapter is still in effect. The pledge or covenant shall be enforced
as provided in IC 5-1-14-4.
(1) the unit's distributive share of the county adjusted gross income tax under IC 6-3.5-1.1;
(2) the unit's distributive share of the county option income tax under IC 6-3.5-6;
(3) the unit's distributive share of the county economic development income tax under IC 6-3.5-7;
(4) in the case of a county, the county's certified distribution of county employment opportunity fees under IC 6-3.5-9;
in any amount to pay amounts payable under section 23 or 24 of this chapter.
(b) The legislative body may covenant to adopt an ordinance to increase its tax rate under the county adjusted gross income tax, county option income tax, county economic development income tax, or any
other revenues at the time it is necessary to raise funds to pay any
amounts payable under section 23 or 24 of this chapter.
(c) The development authority may pledge revenues received or to
be received from any source legally available to the development
authority for the purposes of this chapter in any amount to pay amounts
payable under section 23 or 24 of this chapter.
(d) The pledge or covenant under this section may be for:
(1) the term of the bonds issued under section 23 of this chapter;
(2) the term of a lease entered into under section 24 of this
chapter; or
(3) for a shorter period as determined by the legislative body.
Money pledged by the legislative body under this section shall be
considered revenues or other money available to the development
authority under sections 23 through 24 of this chapter.
(e) The general assembly covenants not to impair this pledge or
covenant as long as any bonds issued under section 23 of this chapter
are outstanding or as long as any lease entered into under section 24 of
this chapter is still in effect. The pledge or covenant shall be enforced
as provided in IC 5-1-14-4.
(1) The adjusted gross income tax.
(2) The county adjusted gross income tax.
(3) The county option income tax.
(4) The county economic development income tax.
(5) The county employment opportunity fee.
(b) Subject to subsection (c), the following amounts shall be deposited during each state fiscal year in the incremental tax financing fund established for a certified technology park under subsection (a):
(1) The aggregate amount of state gross retail and use taxes that
are remitted under IC 6-2.5 by businesses operating in the
certified technology park, until the amount of state gross retail
and use taxes deposited equals the gross retail incremental
amount for the certified technology park.
(2) The aggregate amount of the following taxes and fees paid by
employees employed in the certified technology park with respect
to wages earned for work in the certified technology park, until
the amount deposited equals the income tax incremental amount:
(A) The adjusted gross income tax.
(B) The county adjusted gross income tax.
(C) The county option income tax.
(D) The county economic development income tax.
(E) The county employment opportunity fee.
(c) Not more than a total of five million dollars ($5,000,000) may
be deposited in a particular incremental tax financing fund for a
certified technology park over the life of the certified technology park.
(d) On or before the twentieth day of each month, all amounts held
in the incremental tax financing fund established for a certified
technology park shall be distributed to the redevelopment commission
for deposit in the certified technology park fund established under
section 23 of this chapter.
