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 […]
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 […]
6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax
Sec. 6. (a) After January 1 but on or before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If the adopting entity adopts such an ordinance, the wheel tax does not apply to a vehicle registered after December […]
6-3.5-5-7. Increase or Decrease of Tax; Rates
Sec. 7. (a) The adopting entity may, subject to the limitations imposed by subsection (b), 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 […]
6-3.5-5-8. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies
Sec. 8. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the adopting entity shall send a copy of the ordinance and, if applicable, a copy of a letter from the Indiana department of transportation approving the adopting entity’s transportation asset management plan, to: (1) […]