§ 35.09  LOCAL OPTION INCOME TAX FUND.
   (A)   As used in this chapter, PUBLIC SAFETY shall be as established in the Act, being I.C. 36-8- 19-7.5 and any amendments thereto, and includes the following:
      (1)   A police and law enforcement system to preserve public peace and order;
      (2)   A firefighting and fire prevention system;
      (3)   Emergency ambulance services (as defined in I.C. 16-18-2-107);
      (4)   Emergency medical services (as defined in I.C. 16-18-2-110);
      (5)   Emergency action (as defined in I.C. 13-11-2-65);
      (6)   A probation department of a court;
      (7)   Confinement, supervision, services under a community corrections program or other correctional services for a person who has been:
         (a)   Diverted before a final hearing or trial under an agreement that is between the county prosecuting attorney and the person or the person’s custodian, guardian or parent and that provides for confinement, supervision, community corrections services or other correctional services instead of a final action described in divisions (A)(7)(b) or (A)(7)(c) below;
         (b)   Convicted of a crime; or
         (c)   Adjudicated as a delinquent child or a child in need of services.
      (8)   A juvenile detention facility under I.C. 31-31-8;
      (9)   A juvenile detention center under I.C. 31-31-9;
      (10)   A communications system (as defined in I.C. 36-8-15-3) or an enhanced emergency telephone system;
      (11)   Medical and health expenses for jail inmates and other confined persons; and
      (12)   Pension payments for any of the following:
         (a)   A member of the Fire Department (as defined in I.C. 36-8-1-8) or any other employee of a fire department;
         (b)   A member of the Police Department (as defined in I.C. 36-8-1-9), a Police Chief hired under a waiver under I.C. 36-8-4-6.5, or any other employee hired by a police department; and
         (c)   Other personnel employed to provide a service described in this section.
   (B)   A non-reverting Local Option Income Tax Fund is hereby established in the town, to be known as the “Local Option Income Tax Public Safety Fund” (“the fund”). All revenues received from the county or the state as the result of distributions from the Local Option Income Tax imposed pursuant to the Act shall be transferred to the Clerk-Treasurer of the town for deposit into the fund hereby established.
   (C)   The Council shall administer the fund. The fund shall be appropriated and spent in accordance with the general rules of the Council and any applicable state statute. The fund shall be used for expenditures including or related to public safety only.
(Ord. 234-09, passed 8-10-2009)