(A) In addition to the county adjusted gross income tax rate set forth in § 36.016, the County Council finds and determines that additional county adjusted gross income tax revenue is needed in the county to:
(1) Finance, construct, acquire, improve, renovate, equip, operate and maintain:
(a) Jail facilities;
(b) Juvenile court, detention and probation facilities;
(c) Other criminal justice facilities; and
(d) Related buildings and parking facilities; located in the county, including costs related to the demolition of existing buildings and the acquisition of land; and
(2) Repay bonds issued or leases entered into for the purposes described in division (A)(1) above.
(B) In addition to the existing rates in place for the county adjusted gross income tax in the county, the County Council imposes a supplemental county adjusted gross income tax on the county taxpayers of the county. The supplemental county adjusted gross income tax is imposed at a rate of 0.25% on the county taxpayers of the county. This supplemental county adjusted gross income tax took effect July 1, 2003. The County Council determines that the rate imposed is not greater than is necessary to pay the costs of carrying out the purposes described in division (A)(1) above.
(C) As provided in I.C. 6-3.5-1.1-2.8, the County Treasurer is directed to establish a Criminal Justice Facilities Revenue Fund to be used only for the purposes permitted by I.C. 6-3.5-1.1-2.8. The county adjusted gross income tax revenues derived from the supplemental tax rate imposed under this section shall be deposited in the Criminal Justice Facilities Revenue Fund before making a certified distribution under I.C. 6-3.5-1.1-11. The Criminal Justice Facilities Revenue Fund established shall be and is determined to be a non-reverting fund.
(D) County adjusted gross income tax revenues derived from the tax rate imposed pursuant to this section:
(1) May be used only for the purposes described in I.C. 6-3.5-1.1-2.8;
(2) May not be considered by the Indiana Department of Local Government Finance in determining the county’s maximum permissible property tax levy limit under I.C. 6-1.1-18.5;
(3) May be pledged to the repayment of bonds issued or leases entered into for any or all of the purposes described in division (A) above; and
(4) May only be used after an appropriation for such use is approved by the County Council pursuant to applicable law.
(E) This section shall be construed so as to be valid and enforceable and consistent with the provisions of I.C. 6-3.5-1.1. The terms used in this section shall be defined in accordance with and as provided by I.C. 6-3.5-1.1.
(Ord. CC03-03, passed 3-15-2003; Ord. CC-2013-11, passed 8-10-2013)