6-6-9.5-1. Application of Chapter

Sec. 1. This chapter applies to Vanderburgh County. As added by P.L.214-2005, SEC.22.

6-6-9.5-10. Imposition; Payment; Collection; Returns

Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. (b) Each retail merchant filing a return for the county supplemental auto rental excise […]

6-6-9.5-11. Distribution

Sec. 11. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal officer of the most populous city in the county upon warrants issued by the auditor of state. As added by P.L.214-2005, SEC.22.

6-6-9.5-12. Supplemental Auto Rental Excise Tax Fund; Uses

Sec. 12. (a) If a tax is imposed under section 7 of this chapter, the fiscal officer of the most populous city in the county shall establish a supplemental auto rental excise tax fund. (b) The city fiscal officer shall deposit in the supplemental auto rental excise tax fund all amounts received under this chapter. […]

6-6-9.5-13. Expiration

Sec. 13. This chapter expires January 1, 2036. As added by P.L.214-2005, SEC.22.

6-6-9.5-2. “Department”

Sec. 2. As used in this chapter, “department” refers to the department of state revenue. As added by P.L.214-2005, SEC.22.

6-6-9.5-3. “Gross Retail Income”

Sec. 3. As used in this chapter, “gross retail income” has the meaning set forth in IC 6-2.5-1-5. As added by P.L.214-2005, SEC.22.

6-6-9.5-4. “Passenger Motor Vehicle”

Sec. 4. As used in this chapter, “passenger motor vehicle” has the meaning set forth in IC 9-13-2-123. As added by P.L.214-2005, SEC.22. Amended by P.L.214-2007, SEC.3.

6-6-9.5-5. “Person”

Sec. 5. As used in this chapter, “person” has the meaning set forth in IC 6-2.5-1-3. As added by P.L.214-2005, SEC.22.

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 […]

6-6-9.5-9. Liability for Tax; Collection

Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state. As […]