6-3.5-10-13. Violations; Offense
Sec. 13. (a) The owner of a vehicle who knowingly registers the vehicle without paying the surtax 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 surtax imposed under this […]
6-3.5-10-9. Collections; Remittance; Report
Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau of motor vehicles shall remit the surtax to the fiscal officer of the adopting municipality that imposed the surtax. Concurrently with the remittance, the bureau of motor vehicles shall file a surtax collections report prepared on forms prescribed by the state […]
6-3.5-10-10. Surtax Fund; Use
Sec. 10. (a) The fiscal officer of an adopting municipality shall deposit the surtax revenues in a fund to be known as the “municipal surtax fund”. (b) An adopting municipality may use the surtax revenues that the adopting municipality receives under this section: (1) to construct, reconstruct, repair, or maintain streets and roads under the […]
6-3.5-10-11. Estimate of Revenues
Sec. 11. 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 surtax revenues to be received by the adopting municipality during the next calendar year. The adopting municipality shall include the estimated surtax revenues in […]
6-3.5-10-12. Service Charge
Sec. 12. The following, as applicable, may impose a service charge of fifteen cents ($0.15) for each surtax collected under this chapter: (1) The department. (2) The bureau of motor vehicles under IC 9-14-8-3. As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.13.
6-3.5-10-0.5. Ordinance Amendments; Application; Liability
Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020. (b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that […]
6-3.5-10-1. Definitions
Sec. 1. The following definitions apply throughout this chapter: (1) “Adopting municipality” means an eligible municipality that has adopted the surtax. (2) “Eligible municipality” means a municipality having a population of at least five thousand (5,000). (3) “Fiscal body” has the meaning set forth in IC 36-1-2-6. (4) “Fiscal officer” has the meaning set forth […]
6-3.5-10-2. Imposition and Rate of Surtax; Restrictions; Unpaid Tax
Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (c) and (d), adopt an ordinance to impose a municipal vehicle excise tax on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is registered in the eligible municipality. The eligible municipality may impose the […]
6-3.5-10-3. Vehicles Subject to Tax
Sec. 3. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after December 31 but on or before September 1 of the following year, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance […]
6-3.5-10-4. Rescission of Surtax and Wheel Tax
Sec. 4. (a) After January 1 but 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 surtax. If a fiscal body adopts an ordinance to rescind the surtax, the surtax does not apply to a vehicle […]