(A) There is hereby imposed an annual license excise surtax pursuant to I.C. 6-3.5-4-2 of 10%, imposed upon vehicles described in I.C. 6-3.5-4-2(b), but in no event shall the net annual license excise surtax be less than $12.50 per vehicle, the tax being imposed and collected in lieu of a property tax, the tax to be paid with the registration of the motor vehicles, and the tax being specifically applicable to passenger vehicles, motorcycles and trucks with a declared gross weight that does not exceed 11,000 pounds, as more particularly set forth in the schedule, on file in the office of the County Clerk.
(B) The County Treasurer is hereby ordered and directed to create, pursuant to I.C. 6-3.5-4-13, a fund to be known as the “Daviess County Surtax Fund”, to be distributed to local units of government pursuant to I.C. 6-3.5-4-13(c), and shall be allocated by the County Auditor to the county, cities and towns in accordance with I.C. 8-14-2-4(c)(1) through 8-14-2-4(c)(3), and shall be used exclusively to construct, reconstruct, repair or maintain roads and streets under their jurisdiction.
(C) There is hereby imposed pursuant to I.C. 6-3.5-5-2 an annual wheel tax on classes of vehicles and at rates established in division (F) below; provided, however, that pursuant to I.C. 6-3.4-5-4, there shall be no wheel tax levied against vehicles owned by the state, any state agency, any political subdivision; any church buses, any vehicle subject to the annual excise surtax, and the tax to be paid with the registration of the motor vehicles.
(D) The County Treasurer is hereby ordered to create, pursuant to I.C. 6-3.5-5-15, a fund to be known as the “Daviess County Wheel Tax Fund” to be distributed to the local units of government pursuant to I.C. 6-3.5-5-15(c), and shall be allocated by the County Auditor to the county, cities and towns in accordance with I.C. 8-14-2-4(c)(1) through I.C. 8-14-2-4(c)(3), and shall be used exclusively to construct, reconstruct, repair or maintain roads and streets under their jurisdiction.
(E) The above-referenced taxes shall be levied and this section shall be effective starting January 1, 1990.
(F) Pursuant to I.C. 6-3.5-5-2(c) and I.C. 6-3.5-5-3, certain types and classes of vehicles shall pay annual wheel taxes, a schedule of which is kept on file in the office of the County Clerk.
(G) The County Auditor is hereby ordered and directed, pursuant to I.C. 6-3.5-4-6 and I.C. 6-3.5-5-8, to send a copy of this section to the Commissioner of the Bureau of Motor Vehicles.
(Council Ord. 1-89, passed 6-27-1989; Council Ord. 2009-1, passed 6-10-2009)