"Local taxpayer"

Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following: (1) An individual who resides in that county on the date specified in IC 6-3.6-8-3. (2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect. (3) An individual who: (A) has income apportioned to Indiana as: (i) a team member under IC 6-3-2-2.7; or (ii) a race team member under IC 6-3-2-3.2; for services rendered in the county; and (B) is not described in subdivision (1) or (2). As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15.