(A) Definitions. For the purpose of this section, the following definitions apply unless the context clearly indicates or requires a different meaning.
ANNUAL LICENSE EXCISE TAX. The annual tax administered and collected by the State Bureau of Motor Vehicles for issuance of licenses to operate certain types of vehicles on the roadways of the state.
SURTAX FUND. The fund established for the deposit of annual license surtaxes collected by the State Bureau of Motor Vehicles and transmitted to the Treasurer of the county.
VEHICLES SUBJECT TO ANNUAL LICENSE SURTAX.
(a) Passenger vehicles;
(b) Motorcycles; and
(c) Trucks with a declared gross weight of 11,000 pounds.
VEHICLES SUBJECT TO ANNUAL WHEEL TAX.
(a) Buses;
(b) Recreation vehicles;
(c) Semi-trailers;
(d) Tractors;
(e) Trailers; and
(f) Trucks.
WHEEL TAX FUND. The fund established for the deposit of wheel taxes collected by the State Bureau of Motor Vehicles and transmitted to the Treasurer of the county.
(B) Annual license surtax. Effective January 1, 2018, the following classes of vehicles, registered in the county and subject to the annual license excise tax, shall be subject to the annual license surtax as set forth on the schedule below, in accordance with the provisions of the Act. The annual license surtax shall be paid with the registration of each vehicle subject to the annual license excise tax. The County Treasurer shall deposit revenue received from the annual license surtax into a fund that shall be known as the County Surtax Fund (hereinafter referred to as the “Surtax Fund”) and shall distribute the moneys on deposit in the Fund in accordance with the Act. The following schedule of rates for the listed classes of vehicles shall be applicable.
Vehicle
|
Rate
|
Motorcycles | $25 |
Motor-driven cycles | $7.50 |
Passenger vehicles | $25 |
Trucks under 11,000 pounds | $25 |
(C) Annual wheel tax. Effective January 1, 2018, the following general classes of vehicles registered in the county shall be subject to the annual wheel tax; buses, recreational vehicles, semi-trailers, tractors, trailers, and trucks. The annual wheel tax shall be paid with the registrations of each such motor vehicle as set forth on the schedule below, in accordance with the provisions of the Act. The County Treasurer shall deposit revenue received from the annual wheel tax into a fund that shall be known as the County Wheel Tax Fund (hereinafter referred to as the “Wheel Tax Fund”) and shall distribute the moneys on deposit in the Fund in accordance with the Act. The following schedule of rates for the listed classes of vehicles shall be applicable.
Vehicle
|
Rate
|
Vehicle
|
Rate
|
Bus | $40 |
Bus - Church | $0 |
City bus | $0 |
Farm semi-tractor | $40 |
Farm semi-trailer | $40 |
Farm trailer | $40 |
Farm truck | $40 |
Recovery vehicle | $40 |
Recreational vehicle | $40 |
School bus | $0 |
Semi-tractor | $40 |
Semi-trailer | $40 |
Trailer up to 9,000 pounds | $20 |
Trailer over 9,000 pounds | $40 |
Truck over 11,000 pounds | $40 |
(D) Exemptions. Pursuant to the County Wheel Tax Act, being I.C. 6-3.5-5, a vehicle is exempt from the wheel tax if it is:
(1) Owned by the state, or a state agency, or a political subdivision thereof;
(2) Subject to the surtax; or
(3) A bus owned and operated by a religious or nonprofit youth organization and used to haul persons to religious services for the benefit of its members.
(E) Recission. This section may be rescinded, subject to I.C. 6-3.5-4-4 and I.C. 6-3.5-5-6, and the rates set forth herein may be decreased or increased only in accordance with the Act. Moreover, this section shall terminate and be of no further force or effect after December 31, 2036. Furthermore, in the event that another source for road maintenance revenue equal to or greater than that provided under this section is made available, then this section may be rescinded pursuant to the Act.
(Council Ord. 2016-1, passed 12-13-2016; Council Ord. 2017-1, passed 12-12-2017)