§ 37.20 COUNTY OPTION INCOME TAX (COIT) FUND.
   (A)   The Chief Fiscal Officer shall deposit monies received from the St. Joseph County Auditor into the County Option Income Tax (COIT) Fund.
   (B)   The County Option Income Tax monies shall be utilized for the same purpose as the General Fund monies are utilized.
   (C)   The Chief Fiscal Officer shall establish appropriations for the COIT and legally advertise during the budget process for the town.
(1992 Code, § 2-174) (Ord. 980, §§ 1 - 3, passed 5-12-1998; Am. Ord. 1088, passed 1-22-2002)