(A)   Pursuant to House Enrolled Act 1546, the County Council is permitted to impose an additional tax rate after the eight years authorized under I.C. 6-3.6-9-1 et seq. for the County Adjusted Gross Income (C.A.G.I.T.).
   (B)   I.C. 6-3.5-1.1-3 permits the County Council to adopt an ordinance to increase the county adjusted gross income tax imposed upon the resident county taxpayers of the county from 1% base rate, plus the property tax relief amount of 1%, pursuant to Indiana Code, and the jail bond tax rate of 0.3%, pursuant to Indiana Code; and the Local Option Income Tax (LOIT) amount of 0.4%, pursuant to Indiana Code for a total rate of 2.7%. The period in which the county may impose the additional 0.3% (CAGIT) County Adjusted Gross Income Tax to operate and maintain the jail is approved till the end of December 31, 2020.
   (C)   The county adjusted gross income tax rate shall be imposed as set forth in division (B) above.
(Council Ord. 06-2013, passed 7-8-2013)