(A) Beginning January 1, 2014, and until further amended by ordinance, all passenger vehicles, trucks with a declared gross weight that does not exceed 11,000 pounds and motorcycles registered in the county, and that are now subject to an excise tax, shall also be subject to an annual excise surtax in the sum of $25 per vehicle, to be paid with the registration of said motor vehicles.
(B) Beginning January 1, 2014, and until further amended by ordinance, all of the following eight classes of motor vehicles registered in the county shall be subject to an annual wheel tax at the rate of $40 to be paid with the registration of said vehicles:
(1) Schedule for wheel tax: This schedule is contained in Appendix A, adopted herein by reference and made a part hereof as if appearing in total, is on file in the County Auditor’s office.
(2) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSES, RECREATIONAL VEHICLES, SEMITRAILER, TRACTOR, TRAILER and TRUCK shall have the meanings as set forth in I.C. 6-3.5-5-1.
HEAVY TRAILERS. A trailer with a declared gross weight of 16,000 pounds or greater.
HEAVY TRUCKS. A truck with a declared gross weight of 30,000 pounds or greater.
LIGHT TRAILERS. A trailer with a declared gross weight not to exceed 16,000 pounds.
LIGHT TRUCKS. A truck with a declared gross weight not to exceed 26,000 pounds.
(3) As provided in I.C. 6-3.5-5-4, the following vehicles are exempt from the annual wheel tax: a vehicle owned by the state; a vehicle owned by a state agency of the state; a vehicle owned by a political subdivision of the state; 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; and a vehicle subject to the excise surtax, as set forth above.
(C) Beginning on January 1, 2005, the excise surtax and wheel tax collected on motor vehicles in the county shall be distributed as provided in I.C. 6-3.5-4-13 and I.C. 6-3.5-5-15 to the county, and the cities and towns of the county by the County Auditor. The County Auditor shall establish a “County Surtax Fund” and a “County Wheel Tax Fund” for the deposit of surtax and wheel tax revenues.
(D) The county and any city or town of the county may only use the excise surtax revenues it receives under this section to construct, reconstruct, repair or maintain streets and roads under the unit’s jurisdiction.
(E) The county and the cities or towns of the county may only use the wheel tax revenues it receives under this section to construct, reconstruct, repair or maintain streets and roads under the unit’s jurisdiction; or, as a contribution to an authority established under I.C. 36-7-23.
(F) A copy of this section shall be sent to the Commissioner of the Bureau of Motor Vehicles.
(Ord. 1-2-21, passed 3-15-2004; Ord. 1-2-21.1, passed 5-2-2011; Ord. 1-2-21.2, passed 6-12-2013)