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Local option property tax replacements. Authorizes counties, cities, and towns to adopt local sales taxes, fuel taxes, alcoholic beverage taxes, tobacco taxes, and firework taxes. Establishes the county tax council, which consists of the county fiscal body and the fiscal bodies of each city and town located in the county. Authorizes the county tax council to adopt local taxes and provides for revenue from the county tax council's taxes to be distributed to each of the units represented on the county tax council. Provides that the local taxes authorized are in addition to other taxes authorized under Indiana law. Provides that the authorized taxes shall be used for property tax replacement.
