Laserfiche WebLink
REGULAR MEETING <br />MARCH 24, 1997 <br />legislation which provides for the County Option Income Tax <br />(COIT); and <br />WHEREAS, in order to continue to provide essential <br />governmental services to all residents of St. Joseph County, <br />Indiana, and in recognition that there is a financial need to <br />impose the County Option Income (COIT). <br />NOW, THEREFORE BE IT RESOLVED BY THE COMMON COUNCIL OF THE <br />CITY OF SOUTH BEND, INDIANA AS FOLLOWS: <br />SECTION I. The Common Council of the City of South Bend, <br />Indiana casts its 42.71 votes for the proposed ordinance of the <br />St. Joseph County Income Tax Council which reads as follows: <br />AN ORDINANCE IMPOSING A COUNTY OPTION <br />INCOME TAX <br />IN ST. JOSEPH COUNTY, INDIANA <br />(COIT) <br />STATEMENT OF PURPOSE & INTENT <br />The St. Joseph County Income Tax Council, pursuant to <br />IC 6- 3.5 -6, has determined that it will be in the public <br />interest to impose a county option income tax in St. Joseph <br />County to provide funding for needed governmental services <br />to all residents of St. Joseph County, Indiana. <br />The members of the St. Joseph County Income Tax Council <br />are the South Bend Common Council, Mishawaka Common Council, <br />the St. Joseph County Council, and other local units. <br />NOW, THEREFORE, BE IT ORDAINED BY THE ST. JOSEPH COUNTY <br />INCOME TAX COUNCIL OF ST. JOSEPH COUNTY, INDIANA, as <br />follows: <br />SECTION I. The St. Joseph County Income Tax Council <br />imposes the County Option Income Tax (COIT) on the county <br />taxpayers of St. Joseph County. The county Option Income <br />Tax (COIT) is imposed at a rate of Two- tenths of one percent <br />(0.2 %) on the resident county taxpayers and at a rate of <br />Five - hundredths of one percent (0.05 %) on all nonresident <br />county taxpayers. This tax takes effect July 1 of this <br />year, 1997. <br />SECTION II. The county option income tax (COIT) is <br />imposed on the county taxpayers of St. Joseph County at the <br />following rates for subsequent years as follows: <br />Resident <br />County <br />Taxpayers <br />nonresident <br />County <br />Taxpayers <br />July 1, 1998 to June 30, 1999 <br />03% 0.075% <br />July 1, 1999 to June 30, 2000 <br />0.4% 0.1% <br />July 1, 2000 to June 30 2001 <br />0.6% 0.15% <br />SECTION III. If any part, section, subsection, <br />sentence, clause or phrase of this Ordinance is for any <br />reason declared unconstitutional or otherwise invalid, such <br />decision shall not affect the validity of the remaining <br />portions of this ordinance. <br />SECTION IV. This Ordinance shall be in full force and <br />effect from and after its passage by the St. Joseph County <br />1 <br />1 <br />1 <br />