The county adjusted gross income tax as provided in I.C. 6-3.5-1.1 is adopted for and on behalf of the county at the county rate of:
(A) One percent for resident county taxpayers; and
(B) One-fourth of 1% (0.25%) for all other county taxpayers.
(Prior Code, § 6-3.5-1.1-2) (Ord. passed 5-19-1973, 73 CCM____; Ord. 93-809, passed 10-18-1993, 93 COM REC 809)