TITLE 6
COUNTY TAXATION

ARTICLE 1
ECONOMIC DEVELOPMENT INCOME TAX

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WHEREAS, the County Adjusted Gross Income Tax is in effect and was in effect on January I of this year in DeKalb County, Indiana (the "County") at a rate at one percent (1%);

WHEREAS, pursuant to I.C. 6-3.5-7-5, the County Council of the County (the "County Council") is empowered to adopt and impose a County Economic Development Income Tax upon the adjusted gross income of County Taxpayers as such term is defined in I.C. 6-3.5-7-3 (the "County Taxpayers"); and

WHEREAS, the County Council desires to impose the County Economic Development Income Tax to provide revenues to the County and the cities and towns in the County not otherwise available to such entities to fund Economic Development Projects as such term is defined in I.C. 6-3.5-7-13.1 throughout the County, including Economic Development Projects which may be beneficial to the construction and development of a thin slab-casting steel mill and related facilities which will be completed by Steel Dynamics, Inc.

NOW, THEREFORE, BE IT ORDAINED by the DeKalb County Council as follows:

1.   The DeKalb County Council hereby imposes the County Economic Development Income Tax on the County Taxpayers of DeKalb County. The County Economic Development Income Tax is imposed at a rate of twenty-five hundredths percent (0.25%) on the County Taxpayers of DeKalb County.
2.   The DeKalb County Economic Development Income tax shall take affect July 1, 1994.

(Ord. 94-1, passed February 22, 1994)

ARTICLE 2
COUNTY ADJUSTED GROSS INCOME TAX

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The DeKalb County Council, DeKalb County, Indiana, pursuant to the provisions of the County Adjusted Gross Income Tax Law, hereby impose a county adjusted gross income tax at the rate of 1/2%, for resident county taxpayers and one-fourth of one per cent (1/4%) for all other county taxpayers in this county effective the lst day of July, 1973.

(Res. R052473, passed May 5, 1973)

Chapter 1
County Adjusted Gross Income Tax
Amendment to Resolution

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County Adjusted Gross Income Tax Amendment to Resolution.  The DeKalb County Council, pursuant to the provisions of the County Adjusted Gross Income Tax Law, hereby imposes a county adjusted gross income tax at the county rate of 1%, for resident county taxpayers and one-fourth of one per cent (1/4%) for all other county taxpayers effective on July l of this year.

(Res. R032976, passed March 29, 1976)