(A) There is hereby imposed an annual license excise surtax per vehicle pursuant to I.C. 6-3.5-4-2, imposed upon passenger vehicles, motorcycles, and trucks with a declared gross weight that does not exceed 11,000 pounds, and motor driven cycles, said tax being imposed and collected in lieu of a property tax, said tax to be collected by the Bureau of Motor Vehicles at the time the motor vehicle is registered. The rate type and rate per vehicle shall be applied as follows:
Vehicle | Amount |
Vehicle | Amount |
Rate Type (Indicate Flat or Percentage Rate) | Flat |
Passenger Vehicles | $25.00 |
Motorcycles | $25.00 |
Trucks 1-11,000 LBS (including Farm Trucks and Class B Recovery Vehicles) | |
7,000 (1-7,000 LBS) | $25.00 |
9,000 (7,001-9,000 LBS) | $25.00 |
10,000 (9,001-10,000 LBS) | $25.00 |
11,000 (10,001-11,000 LBS) | $25.00 |
Motor Driven Cycles | $25.00 |
(B) The Greene County Treasurer is hereby ordered and directed to deposit surtax revenues to the "Greene County Surtax Fund" and thereafter to continue to allocate the funds 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 to distribute to local units of government pursuant to I.C. 6-3.5-4-13(c). The county or city or town may only use surtax revenues to construct, reconstruct, repair or maintain roads and streets under its 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 (E) of this section, said tax to be collected by the Bureau of Motor Vehicles at the time the motor vehicle is registered. Pursuant to I.C. 6-3.5-5-4, no wheel tax shall be levied against vehicles owned by the State of Indiana; owned by any state agency or any political subdivision of the state; any 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 any vehicle subject to the annual license excise surtax.
(D) The Greene County Treasurer is hereby ordered to deposit all wheel tax revenues to the "Greene County Wheel Tax Fund" and thereafter to continue to allocate the funds 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 to distribute to local units of government pursuant to I.C. 6-3.5-5-15(c). The county or city or town may only use wheel revenues to construct, reconstruct, repair or maintain roads and streets under its jurisdiction.
(E) Pursuant to I.C. 6-3.5-5-2(c) and I.C. 6-3.5-5-3, the types and classes of vehicles as described by the county shall pay annual wheel tax rates.
(F) On or before August 1 of each year, the Auditor shall provide the county and each city and town in the county with an estimate of the excise surtax revenues and wheel tax revenues to be distributed to that unit during the next calendar year. The county, city or town shall show the estimated excise surtax revenues and wheel tax revenues in its budget estimate for the calendar year.
(G) The Auditor of Greene County 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 certified copy of this section to the Commissioner of the Bureau of Motor Vehicles.
(Ord. 2009-02, passed 5-26-2009; Ord. 2014-03, passed 10-27-2014)