(A) The definitions and provisions set forth in I.C. 6-3.5-11-1 are incorporated herein and shall apply throughout this section.
(B) (1) Effective January 1, 2023, the following vehicles, registered in the town and subject to the wheel tax shall be subject to a wheel tax in the amount of $25, in accordance with the provisions of the I.C. 6-3.5-11 et seq. The wheel tax shall apply to the following vehicles:
(a) Buses;
(b) Recreational vehicles;
(c) Semitrailers;
(d) Trailers with a declared gross weight of more than 9,000) pounds; and
(e) Trucks and tractors with a declared gross weight of more than 11,000 pounds.
(2) The wheel tax shall be paid to the Indiana Bureau of Motor Vehicles each year at the time the vehicle is registered. The town's Clerk-Treasurer shall deposit the wheel tax revenues in a fund to be known as the “Plainfield Wheel Tax Fund” and shall distribute the Plainfield Wheel Tax Fund in accordance with I.C. 6-3.5-11 et seq.
(3) Vehicles exempt from the wheel tax are vehicles (1) owned by the State of Indiana, (2) owned by a state agency of the State of Indiana, (3) owned by a political subdivision of the State of Indiana, (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.
(C) The “Plainfield Wheel Tax Fund” is hereby created and shall be a non-reverting fund. The town may only use the wheel tax revenues to (1) construct, reconstruct, repair or maintain streets and roads under the town's jurisdiction; (2) as a contribution to an authority established under I.C. 36-7-23; (3) for the town's contribution to obtain a grant from the local road and bridge matching grant fund under I.C. 8-23-30; or (4) or any other use allowable under I.C. 6-3.5-11-14.
(D) On or before October 1 of each year, the Clerk-Treasurer shall provide the Town Council with an estimate of the wheel tax revenues to be received by the town during the next calendar year. The town shall include the estimated wheel tax revenues in the town's budget estimate for the calendar year.
(E) The Town Council hereby authorizes the Town Manager or his designee to provide a copy of the ordinance to the Indiana Bureau of Motor Vehicles and the Department of State Revenue as required by I.C. 6-3.5-11-8.
(F) This section shall be in full force and effective from and upon its adoption and in accordance with Indiana law.
(Ord. 28-2022, passed 7-11-2022)