6-3.5-5-14. Appropriation of Money Derived From Wheel Tax
Sec. 14. (a) In the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the wheel tax to: (1) the department of transportation established by IC 36-3-5-4 for use by the department under law; or (2) an authority established under IC 36-7-23. (b) The city-county council may […]
6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use
Sec. 15. (a) In the case of a county that does not contain a consolidated city, the county treasurer shall deposit the wheel tax revenues in a fund to be known as the “County Wheel Tax Fund”. (b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the […]
6-3.5-5-16. Estimate of Revenues; Distribution
Sec. 16. (a) On or before October 1 of each year, the auditor of a county that contains a consolidated city of the first class and that has adopted the wheel tax shall provide the county council with an estimate of the wheel tax revenues to be received by the county during the next calendar […]
6-3.5-5-17. Repealed
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.42-1986, SEC.4; P.L.2-1991, SEC.39. Repealed by P.L.149-2015, SEC.13.
6-3.5-5-18. Violations; Offense
Sec. 18. (a) The owner of a vehicle who knowingly registers the vehicle without paying 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 wheel tax imposed under this […]
6-3.5-5-12. Repealed
As added by Acts 1980, P.L.10, SEC.5. Repealed by P.L.149-2015, SEC.12.
6-3.5-5-0.5. 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 entity 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 […]
6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department
Sec. 13. If the wheel tax for a commercial vehicle is collected directly by the department of state revenue, the commissioner of the department of state revenue shall: (1) remit the wheel tax to, and file a wheel tax collections report with, the appropriate county treasurer; and (2) file a wheel tax collections report with […]
6-3.5-5-1. Definitions
Sec. 1. The following definitions apply throughout this chapter: (1) “Adopting entity” means either the county council or the local income tax council established by IC 6-3.6-3-1 for the county, whichever adopts an ordinance to impose a wheel tax first. (2) “Bus” has the meaning set forth in IC 9-13-2-17. (3) “Commercial vehicle” has the […]
6-3.5-5-1.1. Local Income Tax Council
Sec. 1.1. For purposes of acting as the adopting entity under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county. The local income tax council shall use the same procedures that apply under IC 6-3.6-3 when […]