Indiana § 6-9-60-4 - Tax rate
Full text of Indiana Indiana Code § 6-9-60-4 — Tax rate, with citation guidance and answers to common questions.
§ 6-9-60-4. Tax rate
Sec. 4. (a) After June 30, 2025, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 3 of this chapter to a tax rate that exceeds five percent (5%) but does not exceed eight percent (8%). If the county imposes a tax rate that exceeds five percent (5%), the portion that exceeds five percent (5%) terminates January 1, 2047.
(b) If the county fiscal body adopts an ordinance for an increase under this section:
(1) it shall immediately send a certified copy of the ordinance to the department of state revenue; and
(2) the increase applies to transactions after the last day of the month in which the ordinance is adopted, if the county fiscal body adopts the ordinance on or before the fifteenth day of a month. If the county fiscal body adopts the ordinance after the fifteenth day of a month, the tax applies to transactions after the last day of the month following the month in which the ordinance is adopted.
As added by P.L.230-2025, SEC.109.
Frequently Asked Questions About Indiana § 6-9-60-4
What does Indiana Code § 6-9-60-4 cover?
Section 6-9-60-4 ("Tax rate") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-9-60-4?
A common citation format is "Indiana Code § 6-9-60-4" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-9-60-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.