(A) Beginning January 1, 2019, all vehicles classified as trucks, trailers, RVs, semi-trailers, tractors and buses which are registered in the county shall be subject to an annual wheel tax pursuant to I.C. 6-3.5-5 et seq. in the amounts set forth in § 36.064 to be paid with the registration of the vehicles.
(B) A vehicle is exempt from the annual wheel tax imposed under this subchapter if the vehicle is:
(1) Owned by the state, a state agency or a political subdivision;
(2) Subject to the annual excise tax imposed under I.C. 6-3.5-4;
(3) A school bus or a bus owned and operated by a religious or nonprofit youth organization and used to haul persons to religious services or for the benefit of their members; or
(4) A motor vehicle that is funeral equipment and that is used in the operation of funeral services, as defined in I.C. 25-15-2-17.
(Ord. CC-09-08, passed 6-13-2009; Ord. CC-2018-09, passed 7-14-2018)