(A) A Public Safety Tax Fund is established.
(B) One hundred percent of the funds received from the County Auditor for public safety shall be placed into the Public Safety Tax Fund and used for “public safety” in accordance with I.C. 6-3.6-2-14 through designated appropriations, subject, however, to the following allocation between the Police Department and the Fire Department:
(1) Sixty-five percent of the funds deposited into the Fund shall be reserved for the Police Department, which funds shall be expended at the discretion of the Chief of Police pursuant to existing policy, except that the Fund shall not be used for regular payroll or retirement benefits, but may be expended for overtime compensation at the discretion of the Chief of Police;
(2) Thirty-five percent of the funds deposited into the Fund shall be reserved for the Fire Department, which funds shall be expended at the discretion of the Fire Chief pursuant to existing policy, except that the Fund shall not be used for regular payroll or retirement benefits, but may be expended for overtime compensation at the discretion of the Chief of the Fire Department.
(C) The balance of the Fund shall accrue from fiscal year to fiscal year and shall not be rolled over into the General Fund or any other fund, except as expressly permitted by state law and directed by proper resolution or ordinance of the Council. The Fund shall be maintained and administered in accordance with all relevant provisions of the state code and any other applicable laws and regulations.
(Ord. 2018-1, passed 2-12-2018; Am. Ord. 2018-3, passed 3-12-2018)