(A) Property tax relief.
(1) Pursuant to I.C. 6-3.5-1.1-26, the Elkhart County Council hereby finds and determines that additional county adjusted gross income tax revenue is needed in the county to provide property tax relief to taxpayers in the county.
(2) In addition to the existing rates in place for the county adjusted gross income tax in the county, the Elkhart County Council hereby imposes a supplemental county adjusted gross income tax on the county taxpayers to provide property tax relief to taxpayers in the county. This supplemental county adjusted gross income tax for property tax relief is imposed at a rate of 0.25%.
(3) This supplemental county adjusted gross income tax for property tax relief takes effect January 1, 2015.
(4) The tax revenue from the supplemental county adjusted gross income tax for property tax relief will be used to provide local property tax replacement credits at a uniform rate to all taxpayers in the county.
(B) Public safety.
(1) Pursuant to I.C. 6-3.5-1.1-25, the Elkhart County Council hereby finds and determines that additional county adjusted gross income tax revenue is needed in the county to provide for public safety.
(2) In addition to the existing rates in place for the county adjusted gross income tax in the county, the Elkhart County Council hereby imposes a supplemental county adjusted gross income tax on the county taxpayers of the county to provide for public safety. This supplemental county adjusted gross income tax for public safety is imposed at a rate of 0.25%.
(3) This supplemental county adjusted gross income tax for public safety takes effect January 1, 2015.
(4) The tax revenue from the supplemental county adjusted gross income tax for public safety must be deposited into a separate account or fund and may be appropriated only for public safety purposes.
(C) The supplemental county adjusted gross income tax rates established and imposed pursuant to this section are in addition to any other tax rates imposed under I.C. 6-3.5-1.1 and do not affect the purposes for which other tax revenue under I.C. 6-3.5-1.1 may be used.
(Ord. CC 2014-15, passed 10-1-2014)