CHAPTER 33: FINANCES AND TAXATION
Section
Taxation
   33.01   Wheel tax
   33.02   Motor vehicle excise surtax
   33.03   Economic development income tax
   33.04   County option dog tax
   33.05   Innkeeper’s tax
TAXATION
§ 33.01 WHEEL TAX.
   (A)   A county wheel tax is imposed pursuant to I.C. 6-3.5-5-1 et seq. This section replaces any prior county ordinances relating to wheel tax as of its effective date which is January 1, 2013.
   (B)   It is the desire of the fiscal body of the county to raise funds for the maintenance of county roads, the fiscal body does hereby adopt a county wheel tax.
   (C)   The wheel tax applies to the following vehicles, at the following rates:
Motor Vehicle Classification
Annual Wheel Tax
Motor Vehicle Classification
Annual Wheel Tax
Buses
$40
Recreational vehicles
$40
Semi-trailers
$40
Trailers
   0—3,000 lbs.
$15
   3,001—5,000 lbs.
$20
   5,001—7,000 lbs.
$25
   7,001—12,000 lbs.
$30
   12,001 lbs. and greater
$40
Trucks
$40
 
   (D)   The County Council herein adopts this section concurrently with the adoption of the county motor vehicle excise surtax ordinance pursuant to I.C. 6-3.5-4-1 et seq.
   (E)   This section is being passed May 15, 2012 with the wheel tax imposed herein to become effective January 1, 2013, which imposes this updated wheel tax on any motor vehicle if it is registered in the county after December 31, 2012.
(Ord. 2012-5-15, passed 5-15-2012)
§ 33.02 MOTOR VEHICLE EXCISE SURTAX.
   (A)   It is the desire of the fiscal body of the county to raise funds for the maintenance of county roads, the fiscal body does hereby update the county motor vehicle excise surtax.
   (B)   The license excise surtax applies to the following vehicles:
      (1)   Passenger vehicles;
      (2)   Motorcycles;
      (3)   Trucks with a declared gross weight that does not exceed 11,000 pounds; and
      (4)   Motor driven cycles.
   (C)   As provided by PL 10-Acts 1980 (I.C. 6-3.5-5-4), the following motor vehicles are exempt from the 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 of the benefit of their member; and
      (3)   Vehicles subject to the annual excise surtax imposed under I.C. 6-3.5-5-4.
   (D)   Beginning January 1, 2015 all of the excise surtax and wheel tax collected on any motor vehicles registered in Putnam County shall be distributed, as provided in PL 10 - Acts 1980 by the County Auditor and shall be used only to construct, reconstruct, repair or maintain streets, roads and bridges.
   (E)   The County Council herein adopts this updated section concurrently with the adoption of the county wheel tax pursuant to I.C. 6-3.5-5-l to impose said wheel tax.
   (F)   The rate for the imposition of this vehicle excise surtax shall be $25 per vehicle pursuant to I.C. 6-3.5-4-2(2)(a) and (2)(b).
   (G)   This section is being passed May 15, 2012 with the surtax imposed herein to become effective January 1, 2013, which imposes this excise surtax on any motor vehicle if it is registered in the county after December 31, 2012.
(Ord. 2012-5-15-1, passed 5-15-2012; Am. Ord. 2015-8-28-A, passed 7-28-2015)
§ 33.03 ECONOMIC DEVELOPMENT INCOME TAX.
   (A)   The County Council has determined that it would be beneficial to the citizens of the county to impose a county economic development income tax.
   (B)   The County Council has determined that it would be beneficial to the citizens of the county to impose a rate increase on the county economic development income tax to replace revenue that is being lost due to the phase out of the inventory tax.
   (C)   The County Council imposes the county economic development income tax on the county taxpayers of the county. The county economic development income tax is imposed at a rate of 0.5%. This tax rate increase takes effect July 1, 2006.
   (D)   The County Council has determined that it would be beneficial to the citizens of the county to have the increase in the economic development income tax given to the property owners of the county in a uniform method whereas property owners who filed a homestead credit will receive the additional credit.
(Ord. 2-13-1992, passed 2-13-1992; Ord. 2006-3-23, passed 3-23-2006; Ord. 2007-5-15, passed 5-15-2007)
§ 33.04 COUNTY OPTION DOG TAX.
   (A)   The County Council has determined that it would be beneficial to the citizens of the county to establish a county option dog tax to be used as support for the following:
      (1)   Animal care facilities;
      (2)   Animal control, including dead animal disposal;
      (3)   Reimbursement to farmers for livestock kills; and
      (4)   Reimbursement to people who have undergone rabies exposure prophylaxis.
   (B)   (1)   The County Council establishes a county option dog tax of $5 per year for each taxable dog with the following criteria.
      (2)   The entire $5 tax of each taxable dog shall henceforth be distributed as outlined herein, with 20% deposited in a canine research and education account and 80% deposited into the County Option Dog Tax Fund.
   (C)   The maximum amount of county option dog tax per year that may be imposed under this section for taxable dogs kept in a kennel for breeding, boarding, training or sale is an amount equal to the lessor of:
      (1)   The county option dog tax liability calculated without regard to this division (C) for taxable dogs kept in the kennel for breeding, boarding, training or sale; or
      (2)   For a kennel in which:
         (a)   More than six taxable dogs are kept for breeding, boarding, training or sale, $50; or
         (b)   Not more than six taxable dogs are kept for breeding, boarding, training or sale, $30.
   (D)   The county option dog tax is to be collected by the County Humane Society. The county is responsible for supplying all postage, paper goods and the dog tags required to administer the tax.
   (E)   The revenue from the county option dog tax shall be deposited in the following accounts established by the County Treasurer:
      (1)   Twenty percent in a Canine Research and Education Account; and
      (2)   Eighty percent in a County Option Dog Tax Fund.
(Ord. 2006-08-21-01, passed 8-21-2006; 2014-7-15-2, passed 7-15-2014)
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