Loading...
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)
§ 33.05 INNKEEPER’S TAX.
   (A)   (1)   A tax is hereby levied on every person engaged in the business or renting or furnishing, for periods or less than 30 days, any room or rooms, lodgings or accommodations in any hotel, motel, boat motel, inn, college or university memorial union, college or university residence hall or dormitory, or tourist cabin located in the county.
      (2)   The tax does not apply to gross income received in a transaction in which a student rents lodgings in a college or university residence hall while that student participates in a course or study for which the student receives college credit from a college or university located in the county or a person rents a room, lodging or accommodations for a period of 30 days or more.
      (3)   The tax shall be levied at the rate of 5% on the gross retail income derived from the lodging income only and is in addition to the state gross retail tax imposed under I.C. 6-2.5.
      (4)   The tax shall be reported on forms approved by the County Treasurer and shall be paid monthly to the County Treasurer not more than 20 days after the end of the month the tax is collected.
   (B)   (1)   The County Treasurer shall establish a Convention, Recreation and Visitor Promotion Fund and shall deposit in this Fund all amounts received pursuant to this section.
      (2)   At such time as the County Commissioners shall establish a commission for promotion of convention, recreation and visitor industry pursuant to I.C. 6-9-18-5, the County Auditor shall issue warrants directing the County Treasurer to transfer money from the Convention, Recreation and Visitor Promotion Fund to the Commission’s Treasurer as the Commission submits written requests for the transfer.
      (3)   Money in the Convention, Recreation and Visitor Promotion Fund, or money transferred from such a Fund under division (B)(2) above, may be expended only to promote and encourage conventions, trade shows, special events, recreation, and visitors, or industrial development, within the county.
   (C)   This section shall be in full force and effect from and after its passage by the County Council, and publication as by law provided, but the tax provided for herein shall not be imposed and collected until March 1, 1990.
(Ord. 1989-98, passed 9-6-1989)