Effective 7-1-2027.
Sec. 3.3. (a) This section applies to an ordinance adopted by a city or town that adopts, increases, decreases, or rescinds a tax or a tax rate under IC 6-3.6-6-22.
(b) An ordinance adopted by a city or town on or before October 1 of a calendar year shall take effect on January 1 of the calendar year that immediately succeeds the year in which the ordinance is adopted.
(c) An ordinance adopted by a city or town after October 1 of a calendar year shall take effect on January 1 of the second succeeding calendar year following the year the ordinance is adopted.