6-6-9.5-6. “Retail Merchant”
Sec. 6. As used in this chapter, “retail merchant” has the meaning set forth in IC 6-2.5-1-8. As added by P.L.214-2005, SEC.22.
6-6-9.5-7. Imposition of Tax; Ordinance; Rate; Notices
Sec. 7. (a) The legislative body of the most populous city in the county may adopt an ordinance to impose an excise tax, known as the county supplemental auto rental excise tax, upon the rental of passenger motor vehicles in the county for periods of less than thirty (30) days. The ordinance must specify that […]
6-6-9.5-8. Exemptions
Sec. 8. (a) The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the funeral director for a funeral. (b) The temporary rental of a passenger motor vehicle is exempt […]