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 […]
6-3.5-11-13. Collection by Bureau of Motor Vehicles or Department of State Revenue; Remittance; Report
Sec. 13. (a) If the wheel tax is collected directly by the bureau of motor vehicles instead of at a branch office, the commissioner of the bureau shall: (1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and (2) file a wheel tax […]
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.
6-3.5-11-14. Wheel Tax Fund; Use
Sec. 14. (a) The fiscal officer of an adopting municipality shall deposit the wheel tax revenues in a fund to be known as the “municipal wheel tax fund”. (b) An adopting municipality may use the wheel tax revenues that the municipality receives under this section only: (1) to construct, reconstruct, repair, or maintain streets and […]
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 […]
6-3.5-11-0.5. 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 […]
6-3.5-11-1. 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 […]