§ 36.02 COUNTY OPTION INCOME TAX.
   (A)   The County Council permanently freezes the county option income tax (“COIT”) rates at the rate in effect on January 1, 2003, being 0.3%. This section remains in effect until an express recission, and shall take effect July 1, 2003.
   (B)   The County Auditor shall record all votes taken on this section, and immediately send a certified copy of the results by certified mail to the Department of State Revenue.
(Council Ord. 2003-5, passed 3-10-2003)