Sec. 16. (a) This section applies only to Monroe County.

     (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.

Terms Used In Indiana Code 6-3.6-7-16

     (c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).

     (d) Revenues raised from a tax imposed under this section may be used only to fund the operation and maintenance of a juvenile detention center and other facilities to provide juvenile services.

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.37.