(A) Purpose.
(1) Beginning January 1, 2015, and until further amended by ordinance, all passenger cars, trucks of less than 11,000 pounds G.W., and motorcycles registered in the county that are now subject to an excise tax shall also be subject to an annual excise surtax of $25 to be paid with the registration of said motor vehicle.
(2) Beginning January 1, 2015, and until further amended by ordinance, all of the following ten classes of motor vehicles, registered in the county, shall be subject to an annual wheel tax, as set out in the following schedule, to be paid with the registration of said vehicles.
(B) Wheel tax schedule.
Vehicle Classification
|
Annual Wheel Tax
|
Vehicle Classification
|
Annual Wheel Tax
|
Buses | $25 |
Motor-driven vehicles | $25 |
Motorcycles | $25 |
Passenger vehicles | $25 |
Recovery vehicles* | $25 |
Recovery vehicles** | $25 |
Recreational vehicles | $25 |
Semi-trailers | $25 |
Tractors | $25 |
Trailers | $25 |
Trucks | $25 |
Trucks*** | $25 |
Notes to Table * Minimum of 16,000 pounds ** Over 16,000 pounds *** Declared gross weight that does not exceed 11,000 pounds | |
(C) Exemptions. As provided by PL 10-Acts 1980, (I.C. 6-3.5-5-4), the following motor vehicles are exempt from the annual wheel tax:
(1) Vehicles owned by the state, a state agency, or a political subdivision;
(2) Buses owned and operated by a religious or non-profit youth organization, and used to haul persons to religious service or for the benefit of their members; and
(3) Vehicles subject to the annual excise surtax imposed under I.C. 6-3.5-5-4.
(D) Distributions. Beginning January 1, 2015, all of the excise surtax and wheel tax collected on motor vehicles registered in the county shall be distributed, as provided in Pub. Law No. 10 of 1980, to the county, city and town units by the County Auditor, and shall be used only to construct, reconstruct, repair, or maintain streets, roads, and bridges under their jurisdiction.
(Council Ord. 2012-18, passed 6-29-2012; Council Ord. 2015-03, passed 2-15-2015)