IC 6-3.5-2-1 Definitions
Sec. 1. As used in this chapter:
(1) "Agency" means a board, commission, division, bureau,
committee, authority, military body, college, university, or other
instrumentality.
(2) "Compensation" means gross income from services rendered
as that term is defined by section 61(a) of the Internal Revenue Code.
(3) "Employee" means any individual permitted to work for
remuneration by any employer, but excluding any individual
performing:
(i) agricultural labor as that term is defined in IC 22-2-2-3(m);
(ii) domestic service solely on a daily basis in a private home;
(iii) newspaper carrier delivery or distribution service if the
individual is under the age of eighteen (18) years; or
(iv) services in the employ of one's father, mother, son,
daughter, or spouse.
(4) "Full time employee" means an employee who received
compensation from employment of at least nine hundred dollars
($900) in any calendar quarter of a year from an employer who is
subject to the tax imposed by this chapter; "full time employee" shall
include a self-employed person who receives compensation from
employment of at least nine hundred dollars ($900) in any calendar
quarter of a year.
(5) "Employer" means any natural person, receiver, administrator,
executor, trustee, trustee in bankruptcy, trust, estate, firm,
partnership (general or limited), joint venture, company, limited
liability company, or any form of unincorporated business,
corporation (foreign or domestic, for profit or not-for-profit) who or
which is doing business within the county.
(6) "Doing business within the county" means employing
individuals to work in whole or in part, within the county and one (1)
of the following:
(i) maintaining a fixed place of business in the county;
(ii) owning or leasing property within the county;
(iii) maintaining a stock of tangible personal property within the
county;
(iv) employing or loaning capital or property within the county;
or
(v) employing persons as employees or independent contractors,
to solicit business within the county.
(7) "Person" includes a sole proprietorship, partnership,
association, corporation, limited liability company, fiduciary, or
individual.
(8) "Principally employed in the county" means an employee who
devotes more than fifty percent (50%) of the time which he works for
his employer to services which he performs in the taxing county.
(9) "Political subdivision" means a county, township, town, city,
separate municipal corporation, special taxing district, or public
school corporation.
(10) "County council" includes a city-county council of a
consolidated city. (Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1981,
P.L.11, SEC.32; P.L.2-1987, SEC.22; P.L.8-1993, SEC.91.
IC 6-3.5-2-2 Counties over 400,000 but less than 700,000; ordinance imposing
tax; maximum rate
Sec. 2. Before July 1 of any year, the county council of a county
having a population of more than four hundred thousand (400,000)
but less than seven hundred thousand (700,000) may adopt an
ordinance to impose an employment tax on each employer and
employee described in section 3 of this chapter. The county council
may impose the employment tax at a rate not to exceed fifty cents
($0.50) per employee per month. Any tax so imposed shall be paid
by the employer for each full-time employee and by each such
employee at the same rate. A self-employed person shall be subject
to tax only as an employee. No other county may adopt an ordinance
to impose an employment tax under this chapter. (Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1979,
P.L.74, SEC.1; P.L.12-1992, SEC.28.
IC 6-3.5-2-3 Employers and employees subject to tax
Sec. 3. If the county council adopts an ordinance to impose the
employment tax, employers and employees are subject to the tax if:
(1) in the case of an employer, he employs at least one (1) full
time employee who is principally employed in the county during any
portion of a month after the date such ordinance is adopted; and
(2) in the case of an employee, he is principally employed in the
county by an employer described in clause (1) of this section during
any portion of a month after the date the ordinance is adopted. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-4 Persons exempt from tax
Sec. 4. The following persons are exempt from the employment
tax:
(1) the United States;
(2) an agency of the United States;
(3) this state;
(4) an agency of this state;
(5) a political subdivision of this state; and
(6) a taxpayer described in IC 6-2.5-5-21(b)(1).
However, employees of such persons are not exempt from the
employment tax. (Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1981,
P.L.77, SEC.16; P.L.192-2002(ss), SEC.120.
IC 6-3.5-2-5 Rescission of tax
Sec. 5. Before July 1 of any year, the county council may adopt an
ordinance to rescind the employment tax. If the county council
adopts such an ordinance, the tax does not apply after December 31
of the year the ordinance is adopted.
However, if the adoption of the employment tax is conditioned
upon any other county adopting the tax, the county council may
rescind the tax before it becomes effective if the other county does
not adopt the tax. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-6 Increasing or decreasing tax
Sec. 6. Before July 1 of any year, the county council may adopt an
ordinance to increase or decrease the employment tax rate. The new
tax rate shall become effective on January 1 of the year immediately
following the year in which the ordinance is adopted. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-7 Copies of ordinances
Sec. 7. If a county council adopts an ordinance to impose, rescind,
or change the rate of the employment tax, the county council shall
send a copy of the ordinance to the county auditor and to the county
treasurer. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-8 Quarterly payments
Sec. 8. An employer described in section 3 of this chapter shall
pay employment tax for each calendar quarter equal to the sum of the
following:
(1) for each month during which the employer employed at least
one (1) full time employee who was principally employed in the
county during that month, the tax for such month equals the total
number of full time employees principally employed within the
county during that month multiplied by the current tax rate; and
(2) for each employee described in clause (1) of this section the
employer is required to withhold the tax imposed on the employee
for that month under this chapter. The employer shall withhold the
tax from the employee, as an agent for the county. Notwithstanding
the amount of employment tax collected from its employees, each
employer is liable to the county for the tax imposed on its employees
under this chapter. Every employer and every officer, employee or
member of the employer who is responsible for withholding the taxes
from employees is personally liable for the taxes. The taxes to be
withheld by the employer constitute a trust fund in the hands of the
employer and are owned by the county. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-9 Filing returns; record keeping requirement
Sec. 9. Each employer described in section 3 of this chapter shall
pay the total employment tax due for each calendar quarter to the
county treasurer within thirty (30) days after the end of the quarter.
Concurrently with the payment of the tax, the employer shall file an
employment tax return with the county treasurer on a form prescribed
by the state board of accounts. Each employer within the county shall
maintain for a period of five (5) years adequate records to determine
its tax liability for a calendar quarter. Upon request of the county
treasurer, the Indiana department of revenue shall conduct an audit
of an employer's employment tax records. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-10 County mass transportation fund; deposit of revenue
Sec. 10. The county treasurer shall deposit all employment tax
revenues in a fund to be known as the "_________ county mass
transportation fund". Money which is credited to a county's mass
transportation fund may be used only to purchase, establish, operate,
repair, or maintain a public mass transportation system. The county
council may, in the manner provided by law, appropriate money from
the fund to a public corporation which is authorized to purchase,
establish, operate, repair, or maintain such a system if the system is
located, either entirely or partially, within the county. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-11 Tokens for public passenger transportation
Sec. 11. The county council may establish a method of provide to
each taxpayer at the time the employment tax is paid, tokens,
coupons or indicia, equal to the tax paid, which are acceptable for
passenger transportation on any transportation facility operated by or
under contract with the county or public transportation authority. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-12 Estimated tax revenues
Sec. 12. On or before August 1st of each year, the auditor of a
county which has adopted the employment tax shall provide the
county council with an estimate of the employment tax revenues to
be credited to the county mass transportation fund during the next
calendar year. The county shall show the estimated employment tax
revenues in its budget estimate for that calendar year. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-13 Interest penalties
Sec. 13. If an employer fails to pay all or any part of the
employment tax due for a calendar quarter within the time prescribed
by section 9 of this chapter, he shall pay interest on the unpaid
amount at the rate of twelve percent (12%) per year. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-1 Definitions
Sec. 1. As used in this chapter:
(1) "Agency" means a board, commission, division, bureau,
committee, authority, military body, college, university, or other
instrumentality.
(2) "Compensation" means gross income from services rendered
as that term is defined by section 61(a) of the Internal Revenue Code.
(3) "Employee" means any individual permitted to work for
remuneration by any employer, but excluding any individual
performing:
(i) agricultural labor as that term is defined in IC 22-2-2-3(m);
(ii) domestic service solely on a daily basis in a private home;
(iii) newspaper carrier delivery or distribution service if the
individual is under the age of eighteen (18) years; or
(iv) services in the employ of one's father, mother, son,
daughter, or spouse.
(4) "Full time employee" means an employee who received
compensation from employment of at least nine hundred dollars
($900) in any calendar quarter of a year from an employer who is
subject to the tax imposed by this chapter; "full time employee" shall
include a self-employed person who receives compensation from
employment of at least nine hundred dollars ($900) in any calendar
quarter of a year.
(5) "Employer" means any natural person, receiver, administrator,
executor, trustee, trustee in bankruptcy, trust, estate, firm,
partnership (general or limited), joint venture, company, limited
liability company, or any form of unincorporated business,
corporation (foreign or domestic, for profit or not-for-profit) who or
which is doing business within the county.
(6) "Doing business within the county" means employing
individuals to work in whole or in part, within the county and one (1)
of the following:
(i) maintaining a fixed place of business in the county;
(ii) owning or leasing property within the county;
(iii) maintaining a stock of tangible personal property within the
county;
(iv) employing or loaning capital or property within the county;
or
(v) employing persons as employees or independent contractors,
to solicit business within the county.
(7) "Person" includes a sole proprietorship, partnership,
association, corporation, limited liability company, fiduciary, or
individual.
(8) "Principally employed in the county" means an employee who
devotes more than fifty percent (50%) of the time which he works for
his employer to services which he performs in the taxing county.
(9) "Political subdivision" means a county, township, town, city,
separate municipal corporation, special taxing district, or public
school corporation.
(10) "County council" includes a city-county council of a
consolidated city. (Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1981,
P.L.11, SEC.32; P.L.2-1987, SEC.22; P.L.8-1993, SEC.91.
IC 6-3.5-2-2 Counties over 400,000 but less than 700,000; ordinance imposing
tax; maximum rate
Sec. 2. Before July 1 of any year, the county council of a county
having a population of more than four hundred thousand (400,000)
but less than seven hundred thousand (700,000) may adopt an
ordinance to impose an employment tax on each employer and
employee described in section 3 of this chapter. The county council
may impose the employment tax at a rate not to exceed fifty cents
($0.50) per employee per month. Any tax so imposed shall be paid
by the employer for each full-time employee and by each such
employee at the same rate. A self-employed person shall be subject
to tax only as an employee. No other county may adopt an ordinance
to impose an employment tax under this chapter. (Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1979,
P.L.74, SEC.1; P.L.12-1992, SEC.28.
IC 6-3.5-2-3 Employers and employees subject to tax
Sec. 3. If the county council adopts an ordinance to impose the
employment tax, employers and employees are subject to the tax if:
(1) in the case of an employer, he employs at least one (1) full
time employee who is principally employed in the county during any
portion of a month after the date such ordinance is adopted; and
(2) in the case of an employee, he is principally employed in the
county by an employer described in clause (1) of this section during
any portion of a month after the date the ordinance is adopted. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-4 Persons exempt from tax
Sec. 4. The following persons are exempt from the employment
tax:
(1) the United States;
(2) an agency of the United States;
(3) this state;
(4) an agency of this state;
(5) a political subdivision of this state; and
(6) a taxpayer described in IC 6-2.5-5-21(b)(1).
However, employees of such persons are not exempt from the
employment tax. (Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1981,
P.L.77, SEC.16; P.L.192-2002(ss), SEC.120.
IC 6-3.5-2-5 Rescission of tax
Sec. 5. Before July 1 of any year, the county council may adopt an
ordinance to rescind the employment tax. If the county council
adopts such an ordinance, the tax does not apply after December 31
of the year the ordinance is adopted.
However, if the adoption of the employment tax is conditioned
upon any other county adopting the tax, the county council may
rescind the tax before it becomes effective if the other county does
not adopt the tax. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-6 Increasing or decreasing tax
Sec. 6. Before July 1 of any year, the county council may adopt an
ordinance to increase or decrease the employment tax rate. The new
tax rate shall become effective on January 1 of the year immediately
following the year in which the ordinance is adopted. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-7 Copies of ordinances
Sec. 7. If a county council adopts an ordinance to impose, rescind,
or change the rate of the employment tax, the county council shall
send a copy of the ordinance to the county auditor and to the county
treasurer. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-8 Quarterly payments
Sec. 8. An employer described in section 3 of this chapter shall
pay employment tax for each calendar quarter equal to the sum of the
following:
(1) for each month during which the employer employed at least
one (1) full time employee who was principally employed in the
county during that month, the tax for such month equals the total
number of full time employees principally employed within the
county during that month multiplied by the current tax rate; and
(2) for each employee described in clause (1) of this section the
employer is required to withhold the tax imposed on the employee
for that month under this chapter. The employer shall withhold the
tax from the employee, as an agent for the county. Notwithstanding
the amount of employment tax collected from its employees, each
employer is liable to the county for the tax imposed on its employees
under this chapter. Every employer and every officer, employee or
member of the employer who is responsible for withholding the taxes
from employees is personally liable for the taxes. The taxes to be
withheld by the employer constitute a trust fund in the hands of the
employer and are owned by the county. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-9 Filing returns; record keeping requirement
Sec. 9. Each employer described in section 3 of this chapter shall
pay the total employment tax due for each calendar quarter to the
county treasurer within thirty (30) days after the end of the quarter.
Concurrently with the payment of the tax, the employer shall file an
employment tax return with the county treasurer on a form prescribed
by the state board of accounts. Each employer within the county shall
maintain for a period of five (5) years adequate records to determine
its tax liability for a calendar quarter. Upon request of the county
treasurer, the Indiana department of revenue shall conduct an audit
of an employer's employment tax records. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-10 County mass transportation fund; deposit of revenue
Sec. 10. The county treasurer shall deposit all employment tax
revenues in a fund to be known as the "_________ county mass
transportation fund". Money which is credited to a county's mass
transportation fund may be used only to purchase, establish, operate,
repair, or maintain a public mass transportation system. The county
council may, in the manner provided by law, appropriate money from
the fund to a public corporation which is authorized to purchase,
establish, operate, repair, or maintain such a system if the system is
located, either entirely or partially, within the county. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-11 Tokens for public passenger transportation
Sec. 11. The county council may establish a method of provide to
each taxpayer at the time the employment tax is paid, tokens,
coupons or indicia, equal to the tax paid, which are acceptable for
passenger transportation on any transportation facility operated by or
under contract with the county or public transportation authority. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-12 Estimated tax revenues
Sec. 12. On or before August 1st of each year, the auditor of a
county which has adopted the employment tax shall provide the
county council with an estimate of the employment tax revenues to
be credited to the county mass transportation fund during the next
calendar year. The county shall show the estimated employment tax
revenues in its budget estimate for that calendar year. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-13 Interest penalties
Sec. 13. If an employer fails to pay all or any part of the
employment tax due for a calendar quarter within the time prescribed
by section 9 of this chapter, he shall pay interest on the unpaid
amount at the rate of twelve percent (12%) per year. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-1 Definitions
Sec. 1. As used in this chapter:
(1) "Agency" means a board, commission, division, bureau,
committee, authority, military body, college, university, or other
instrumentality.
(2) "Compensation" means gross income from services rendered
as that term is defined by section 61(a) of the Internal Revenue Code.
(3) "Employee" means any individual permitted to work for
remuneration by any employer, but excluding any individual
performing:
(i) agricultural labor as that term is defined in IC 22-2-2-3(m);
(ii) domestic service solely on a daily basis in a private home;
(iii) newspaper carrier delivery or distribution service if the
individual is under the age of eighteen (18) years; or
(iv) services in the employ of one's father, mother, son,
daughter, or spouse.
(4) "Full time employee" means an employee who received
compensation from employment of at least nine hundred dollars
($900) in any calendar quarter of a year from an employer who is
subject to the tax imposed by this chapter; "full time employee" shall
include a self-employed person who receives compensation from
employment of at least nine hundred dollars ($900) in any calendar
quarter of a year.
(5) "Employer" means any natural person, receiver, administrator,
executor, trustee, trustee in bankruptcy, trust, estate, firm,
partnership (general or limited), joint venture, company, limited
liability company, or any form of unincorporated business,
corporation (foreign or domestic, for profit or not-for-profit) who or
which is doing business within the county.
(6) "Doing business within the county" means employing
individuals to work in whole or in part, within the county and one (1)
of the following:
(i) maintaining a fixed place of business in the county;
(ii) owning or leasing property within the county;
(iii) maintaining a stock of tangible personal property within the
county;
(iv) employing or loaning capital or property within the county;
or
(v) employing persons as employees or independent contractors,
to solicit business within the county.
(7) "Person" includes a sole proprietorship, partnership,
association, corporation, limited liability company, fiduciary, or
individual.
(8) "Principally employed in the county" means an employee who
devotes more than fifty percent (50%) of the time which he works for
his employer to services which he performs in the taxing county.
(9) "Political subdivision" means a county, township, town, city,
separate municipal corporation, special taxing district, or public
school corporation.
(10) "County council" includes a city-county council of a
consolidated city. (Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1981,
P.L.11, SEC.32; P.L.2-1987, SEC.22; P.L.8-1993, SEC.91.
IC 6-3.5-2-2 Counties over 400,000 but less than 700,000; ordinance imposing
tax; maximum rate
Sec. 2. Before July 1 of any year, the county council of a county
having a population of more than four hundred thousand (400,000)
but less than seven hundred thousand (700,000) may adopt an
ordinance to impose an employment tax on each employer and
employee described in section 3 of this chapter. The county council
may impose the employment tax at a rate not to exceed fifty cents
($0.50) per employee per month. Any tax so imposed shall be paid
by the employer for each full-time employee and by each such
employee at the same rate. A self-employed person shall be subject
to tax only as an employee. No other county may adopt an ordinance
to impose an employment tax under this chapter. (Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1979,
P.L.74, SEC.1; P.L.12-1992, SEC.28.
IC 6-3.5-2-3 Employers and employees subject to tax
Sec. 3. If the county council adopts an ordinance to impose the
employment tax, employers and employees are subject to the tax if:
(1) in the case of an employer, he employs at least one (1) full
time employee who is principally employed in the county during any
portion of a month after the date such ordinance is adopted; and
(2) in the case of an employee, he is principally employed in the
county by an employer described in clause (1) of this section during
any portion of a month after the date the ordinance is adopted. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-4 Persons exempt from tax
Sec. 4. The following persons are exempt from the employment
tax:
(1) the United States;
(2) an agency of the United States;
(3) this state;
(4) an agency of this state;
(5) a political subdivision of this state; and
(6) a taxpayer described in IC 6-2.5-5-21(b)(1).
However, employees of such persons are not exempt from the
employment tax. (Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1981,
P.L.77, SEC.16; P.L.192-2002(ss), SEC.120.
IC 6-3.5-2-5 Rescission of tax
Sec. 5. Before July 1 of any year, the county council may adopt an
ordinance to rescind the employment tax. If the county council
adopts such an ordinance, the tax does not apply after December 31
of the year the ordinance is adopted.
However, if the adoption of the employment tax is conditioned
upon any other county adopting the tax, the county council may
rescind the tax before it becomes effective if the other county does
not adopt the tax. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-6 Increasing or decreasing tax
Sec. 6. Before July 1 of any year, the county council may adopt an
ordinance to increase or decrease the employment tax rate. The new
tax rate shall become effective on January 1 of the year immediately
following the year in which the ordinance is adopted. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-7 Copies of ordinances
Sec. 7. If a county council adopts an ordinance to impose, rescind,
or change the rate of the employment tax, the county council shall
send a copy of the ordinance to the county auditor and to the county
treasurer. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-8 Quarterly payments
Sec. 8. An employer described in section 3 of this chapter shall
pay employment tax for each calendar quarter equal to the sum of the
following:
(1) for each month during which the employer employed at least
one (1) full time employee who was principally employed in the
county during that month, the tax for such month equals the total
number of full time employees principally employed within the
county during that month multiplied by the current tax rate; and
(2) for each employee described in clause (1) of this section the
employer is required to withhold the tax imposed on the employee
for that month under this chapter. The employer shall withhold the
tax from the employee, as an agent for the county. Notwithstanding
the amount of employment tax collected from its employees, each
employer is liable to the county for the tax imposed on its employees
under this chapter. Every employer and every officer, employee or
member of the employer who is responsible for withholding the taxes
from employees is personally liable for the taxes. The taxes to be
withheld by the employer constitute a trust fund in the hands of the
employer and are owned by the county. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-9 Filing returns; record keeping requirement
Sec. 9. Each employer described in section 3 of this chapter shall
pay the total employment tax due for each calendar quarter to the
county treasurer within thirty (30) days after the end of the quarter.
Concurrently with the payment of the tax, the employer shall file an
employment tax return with the county treasurer on a form prescribed
by the state board of accounts. Each employer within the county shall
maintain for a period of five (5) years adequate records to determine
its tax liability for a calendar quarter. Upon request of the county
treasurer, the Indiana department of revenue shall conduct an audit
of an employer's employment tax records. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-10 County mass transportation fund; deposit of revenue
Sec. 10. The county treasurer shall deposit all employment tax
revenues in a fund to be known as the "_________ county mass
transportation fund". Money which is credited to a county's mass
transportation fund may be used only to purchase, establish, operate,
repair, or maintain a public mass transportation system. The county
council may, in the manner provided by law, appropriate money from
the fund to a public corporation which is authorized to purchase,
establish, operate, repair, or maintain such a system if the system is
located, either entirely or partially, within the county. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-11 Tokens for public passenger transportation
Sec. 11. The county council may establish a method of provide to
each taxpayer at the time the employment tax is paid, tokens,
coupons or indicia, equal to the tax paid, which are acceptable for
passenger transportation on any transportation facility operated by or
under contract with the county or public transportation authority. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-12 Estimated tax revenues
Sec. 12. On or before August 1st of each year, the auditor of a
county which has adopted the employment tax shall provide the
county council with an estimate of the employment tax revenues to
be credited to the county mass transportation fund during the next
calendar year. The county shall show the estimated employment tax
revenues in its budget estimate for that calendar year. (Formerly: Acts 1975, P.L.62, SEC.1.)
IC 6-3.5-2-13 Interest penalties
Sec. 13. If an employer fails to pay all or any part of the
employment tax due for a calendar quarter within the time prescribed
by section 9 of this chapter, he shall pay interest on the unpaid
amount at the rate of twelve percent (12%) per year. (Formerly: Acts 1975, P.L.62, SEC.1.)
