6-3.5-11-15. Estimate of Revenues
Sec. 15. On or before October 1 of each year, the fiscal officer of an adopting municipality shall provide the fiscal body of the adopting municipality with an estimate of the wheel tax revenues to be received by the adopting municipality during the next calendar year. The adopting municipality shall include the estimated wheel tax […]
6-3.5-11-16. Violations; Offense
Sec. 16. (a) The owner of a vehicle who knowingly registers the vehicle without paying the wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor. (b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting the wheel tax imposed […]
6-3.5-11-1. Definitions
Sec. 1. The following definitions apply throughout this chapter: (1) “Adopting municipality” means an eligible municipality that has adopted the wheel tax. (2) “Branch office” means a branch office of the bureau of motor vehicles. (3) “Bus” has the meaning set forth in IC 9-13-2-17. (4) “Commercial vehicle” has the meaning set forth in IC […]
6-3.5-11-2. Imposition of Tax; Municipal Wheel Tax; Rate; Unpaid Tax
Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (b) and (c), adopt an ordinance to impose a municipal wheel tax in accordance with this chapter on each vehicle that: (1) is included in one (1) of the classes of vehicles listed in section 3 of this chapter; (2) is […]
6-3.5-11-3. Vehicles Subject to Tax
Sec. 3. The wheel tax applies to the following classes of vehicles: (1) Buses. (2) Recreational vehicles. (3) Semitrailers. (4) Trailers with a declared gross weight of more than nine thousand (9,000) pounds. (5) Trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds. As added by P.L.146-2016, SEC.12. Amended […]
6-3.5-11-4. Exempt Vehicles
Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is: (1) owned by the state; (2) owned by a state agency of the state; (3) owned by a political subdivision of the state; (4) subject to the municipal vehicle excise tax imposed under IC 6-3.5-10; (5) a […]
6-3.5-11-5. Registration of Vehicles
Sec. 5. If the fiscal body of an eligible municipality adopts an ordinance imposing the wheel tax after December 31 but on or before September 1 of the following year, a vehicle described in section 2(a) of this chapter is subject to the tax if the vehicle is registered in the adopting municipality after December […]
6-3.5-11-6. Rescission of Wheel Tax and Vehicle Excise Tax
Sec. 6. (a) After January 1 but on or before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If a fiscal body adopts an ordinance to rescind the wheel tax, the wheel tax does […]
6-3.5-11-7. Increase or Decrease of Tax; Rates
Sec. 7. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the wheel tax rates. The new wheel tax rates must be within the range of rates prescribed by section 2 of this chapter. New rates that are established by an ordinance that is adopted after December 31 but […]
6-3.5-11-8. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies
Sec. 8. (a) If the fiscal body of an eligible municipality adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the fiscal body shall send a copy of the ordinance and a copy of a letter from the department of transportation approving the eligible municipality’s transportation asset management plan to: […]