Sec. 9. (a) As used in this chapter, "local income tax base period amount" means the total amount of local income tax (IC 6-3.6) paid by:
(1) employees employed within a district with respect to wages and salary earned for work in the district; and
(2) residents living within the district;
for the calendar year in which the district was established under this chapter as determined by the department.
(b) If an individual is a resident of one (1) district and is employed within another district during a calendar year, the local income tax for the individual shall be attributed to the district in which the individual resides.