§ 33.100  ESTABLISHED.
   (A)   The Local Option Income Tax (LOIT) Public Safety Fund for the City of Decatur is hereby established into which all funds received by the City of Decatur as a result of the Adams County Indiana, Local Option Income Tax (LOIT) for public safety shall be transferred.
   (B)   The LOIT Public Safety Fund is subject to the same appropriation process as all other funds receiving tax money. Prior to making an appropriation from the LOIT Public Safety Fund, the Common Council shall make a finding that the proposed use of the LOIT Public Safety Fund is consistent with the intent of the Fund for the purpose of public safety as defined in I.C. 6-3.5-1.1-25, as amended.
   (C)   In any fiscal year, the city may transfer in accord with any statutory requirements for the LOIT Fund.
(Ord. 2015-10, passed 8-4-2015)