IC 6-3.6-3-3.3 — Effective date of ordinance; municipal local income tax

Bills citing this section

• HB 12102026Signed into law

  Department of local government finance.

• SB 2382026In committee

  Property and local income taxes.

• HB 12842026In committee

  Local income taxes.

• HB 13372026In committee

  Property and local income tax.

• HB 12592026In committee

  Local income tax.

• SB 812026In committee

  Various tax matters.

Section text

Revisor's Note: The effective date of this section, as added by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028. Effective 7-1-2028. Sec. 3.3. (a) This section applies to an ordinance adopted by a city or town that adopts, increases, decreases, or rescinds a tax or a tax rate under IC 6-3.6-6-22. (b) An ordinance adopted by a city or town on or before October 1 of a calendar year shall take effect on January 1 of the calendar year that immediately succeeds the year in which the ordinance is adopted. (c) An ordinance adopted by a city or town after October 1 of a calendar year shall take effect on January 1 of the second succeeding calendar year following the year the ordinance is adopted.

As added by P.L.68-2025, SEC.104.

Source: official publisher (2026 edition)

Sections citing IC 6-3.6-3-3.3

• IC 6-3.6-6-22

Sections IC 6-3.6-3-3.3 cites

• IC 6-3.6-6-22