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 […]
Sec. 1. The following definitions apply throughout this chapter: (1) “Adopting municipality” means an eligible municipality that has adopted the surtax. (2) “Eligible municipality” means a municipality having a population of at least five thousand (5,000). (3) “Fiscal body” has the meaning set forth in IC 36-1-2-6. (4) “Fiscal officer” has the meaning set forth […]
Sec. 10. (a) The fiscal officer of an adopting municipality shall deposit the surtax revenues in a fund to be known as the “municipal surtax fund”. (b) An adopting municipality may use the surtax revenues that the adopting municipality receives under this section: (1) to construct, reconstruct, repair, or maintain streets and roads under the […]
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 […]
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.
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 […]
Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (c) and (d), adopt an ordinance to impose a municipal vehicle excise tax on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is registered in the eligible municipality. The eligible municipality may impose the […]
Sec. 3. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after December 31 but on or before September 1 of the following year, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance […]
Sec. 4. (a) After January 1 but before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If a fiscal body adopts an ordinance to rescind the surtax, the surtax does not apply to a vehicle […]
Sec. 5. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the surtax amount. The new surtax amount must be within the range of amounts prescribed by section 2 of this chapter. A new amount that is established by an ordinance that is adopted after December 31 but on […]
Sec. 6. (a) If the fiscal body of an eligible municipality adopts an ordinance to impose, rescind, or change the amount of the surtax, the fiscal body shall send a copy of the ordinance and a copy of a letter from the Indiana department of transportation approving the eligible municipality’s transportation asset management plan to […]
Sec. 7. Except for a person described under section 8.5 of this chapter, a person may not register a vehicle in an adopting municipality unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the amount established under section 2 of this chapter. […]
Sec. 8. (a) If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required under the motor vehicle registration laws of Indiana to register vehicles, the amount […]
Sec. 8.5. (a) This section applies to a person who has obtained a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13. (b) A person described in subsection (a) shall pay twice the amount of the surtax otherwise due under this chapter when […]
Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau of motor vehicles shall remit the surtax to the fiscal officer of the adopting municipality that imposed the surtax. Concurrently with the remittance, the bureau of motor vehicles shall file a surtax collections report prepared on forms prescribed by the state […]
