The county government is a constitutional body granted specific powers by the Constitution of Indiana and the Indiana Code. The county council is the legislative branch of the county government and controls all spending and revenue collection. Representatives are elected from county districts. The council members serve four-year terms and are responsible for setting salaries, the annual budget and special spending. The council also has limited authority to impose local taxes, in the form of an income and property tax that is subject to state level approval, excise taxes and service taxes.