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 Repealed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 Repealed by P.L.149-2015, SEC.13.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 […]
6-3.5-5-14. 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 […]
6-3.5-5-1.1. 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 […]
6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax
Sec. 2. (a) The adopting entity of any county may, subject to the limitation imposed by subsection (b), adopt an ordinance to impose a county 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) […]
6-3.5-5-3. 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; and (5) trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds. As added by Acts 1980, […]
6-3.5-5-4. Exempt Vehicles
Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is: (1) owned by this state; (2) owned by a state agency of this state; (3) owned by a political subdivision of this state; (4) subject to the annual license excise surtax imposed under IC 6-3.5-4; (5) a […]
6-3.5-5-5. Registration of Vehicles
Sec. 5. If an adopting entity adopts an ordinance imposing the wheel tax after December 31 but before September 1 of the following year, a vehicle described in section 2(a) of this chapter is subject to the tax if it is registered in the county after December 31 of the year in which the ordinance […]