Section 6-3.6-4-1 - Imposition of tax; rate of tax(a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.(b) The combined tax rates imposed under IC 6-3.6-5, IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.Added by P.L. 243-2015, SEC. 10, eff. 7/1/2015.