Sec. 8. (a) Except as provided in subsection (b), during the period that begins ninety (90) days before a municipal primary election and continues until the day after the following municipal election, all expenses of the primary election and election that cannot be chargeable directly to any municipality shall be apportioned as follows:
(1) Twenty-five percent (25%) to the county.
(2) Seventy-five percent (75%) to the municipalities in the county holding the municipal primary election and municipal election.
(b) The apportionment made under subsection (a) does not apply to a town that has entered into an agreement with the county under IC 3-10-7-4 to pay the county a fixed amount for the expenses described in subsection (a).
(c) This subsection applies to a county that is designated as a vote center county under IC 3-11-18.1. During the period that begins ninety (90) days before a municipal primary election and continues until the day after the following municipal election, all expenses incurred by the county in conducting the municipal primary election and municipal election shall be apportioned among the municipalities in the county holding a municipal primary and municipal election.