STATE BUDGET
AGENCY
MEMORANDUM
MEMORANDUM
From: Brian E.
Bailey
To: All County
Auditors
Date: July 23,
2013
Subject:
Transmittal of local option income tax ordinances
Pursuant to SEA
544-2013, the requirements for transmitting local option income tax (LOIT)
ordinances to the State changed effective July 1, 2013. Beginning on that date,
an ordinance that imposes, rescinds, increases, or decreases a local option
income tax rate must be transmitted to the Commissioner of the Department of
Revenue, the State Budget Director, and the Commissioner of the Department of
Local Government Finance in an electronic format approved by the State
Budget Director. Transmittal must occur no later than ten (10) business days
after the final vote on the ordinance.
The Department of Local Government Finance’s
Gateway portal is the approved method for transmitting LOIT rate change
ordinances to the State. Once an ordinance is received, an electronic
notification will be automatically sent to all of the required individuals
involved at the State level in the administration of LOITs. Gateway will also
display a history of documents submitted by you providing documentation that the
ordinance was successfully received by the State. You can access instructions
for uploading an ordinance to Gateway by using this link http://in.gov/dlgf/files/Gateway_Upload_Guide_LOIT.pdf.
It is critical
that LOIT rate changes be transmitted to the State agencies listed above in a
timely manner in order to ensure that the correct tax rates are being used to
calculate certified distributions, employee withholdings, and final tax
liabilities. Gateway is the fastest and most certain method for getting an
ordinance in the right hands.
If you need
additional information regarding the use of Gateway, please contact Eric Bussis
at (317) 232-3759 or erbussis@dlgf.in.gov.
