§ 33.46 VEHICLE TAXES: EXCISE SURTAX AND WHEEL TAX.
   (A)   Excise surtax. Beginning January 1, 1984, and until further amended by ordinance, all passenger vehicles, motorcycles and trucks with a declared gross weight that does not exceed 11,000 pounds, registered in the county, that are now subject to an excise tax (in lieu of a property tax) shall also be subject to an annual excise surtax of 10%. The surtax on a vehicle shall not be less than $7.50, to be paid with the registration of the motor vehicle.
(`83 Code, § 70.20)
   (B)   Wheel tax.
      (1)   Beginning January 1, 1984, and until further amended by ordinance, all of the following six classes of vehicles and vehicles within those classes based on weight classification of those vehicles that are established by the Bureau of Motor Vehicles for use throughout the state, registered in this county, shall be subject to an annual wheel tax as set out in the following schedule, to be paid with the registration of those vehicles:
Vehicle Classification
Annual Wheel Tax
Vehicle Classification
Annual Wheel Tax
Buses
$15
Recretional Vehicles
20
Semitrailers
15
Tractors
$20
Trailers
    Gross weight of less than 3,000 pounds
5
    Gross weight of 3,000 pounds or more and less than 5,000 pounds
5
    Gross weight of 5,000 pounds or more and less than 7,000 pounds
5
    Gross weight of 7,000 pounds or more and less than 9,000 pounds
5
   G ross weight of 9,000 pounds or more
5
Trucks   
15
 
 
      (2)   As provided by I.C. 6-3.5-5-4, the following motor vehicles are exempt from the annual wheel tax: vehicles owned by the state, a state agency or a political subdivision; buses owned and operated by a religious or non-profit youth organization and used to haul persons to religious services or for the benefit of their members; and vehicles subject to the annual excise surtax.
(`83 Code, § 70.21)
   (C)   Use of funds. Beginning January 1, 1984, all of the excise surtax and wheel tax collected on motor vehicles registered in this county shall be distributed, as provided for in I.C. 6-3.5-4-13 and 6-3.5-5-15, to the county, city and town units of this county and shall be used only to construct, reconstruct, repair or maintain streets and roads under their jurisdiction.
(`83 Code, § 70.22) (Ord. 1983-17, passed - -83)