§ 121.31 IMPOSITION AND RATE OF WHEEL TAX.
   (A)   Effective January 1, 2022, the following vehicles, registered in the city and subject to the wheel tax shall be subject to a wheel tax in the amount of $40, in accordance with the provisions of I.C. 6-3.5-11-1 et seq. The wheel tax shall be paid to the Indiana Bureau of Motor Vehicles each year at the time the vehicle is registered. The City's Controller shall deposit the wheel tax revenues in a fund to be known as the "Noblesville Wheel Tax Fund" and shall distribute the Noblesville Wheel Tax Fund in accordance with I.C. 6-3.5-11-1 et seq.
      (1)   Buses.
      (2)   Recreational vehicles.
      (3)   Semitrailers.
      (4)   Trailers with a declared gross weight of more than 9,000 pounds.
      (5)   Trucks and tractors with a declared gross weight of more than 11,000 pounds.
   (B)   Vehicles exempt from the wheel tax are vehicles (1) owned by the state; (2) owned by a state agency of the state; (3) owned by a political subdivision of the state; (4) subject to the municipal vehicle excise tax imposed under I.C. 6-3.5-10; (5) a bus owned or operated by a religious or nonprofit youth organization and used to transport persons to religious services or for the benefit of its members; (6) a school bus; (7) 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); or (8) any other vehicle exempt pursuant to I.C. 6-3.5-11-4.
(Ord. 38-05-21, passed 5-25-21)