Sec. 6. (a) If a county fiscal body adopts an ordinance under section 3 of this chapter, the county treasurer shall establish a county option dog tax fund.

     (b) At the time a county option dog tax fund is established under subsection (a), the county treasurer shall establish a canine research and education account within the county option dog tax fund established under subsection (a).

     (c) Interest and investment income derived from money in a county option dog tax fund becomes part of the county option dog tax fund.

     (d) Money in a county’s county option dog tax fund at the end of a calendar year does not revert to the county’s general fund.

As added by P.L.162-2006, SEC.36.