(A) All passenger vehicles, motorcycles, motor driven cycles, and trucks with a declared gross weight of less than 11,000 pounds registered in the county, shall be subject to an annual license excise surtax of $20, all in accordance with the provisions of the Excise Tax Act, I.C. 6-3.5-4 et seq. The County Treasurer shall deposit revenue received from the annual license excise surtax into a fund to be known as the Tippecanoe County Surtax Fund and shall allocate and distribute the Fund in accordance with I.C. 6-3.5-4 et seq.
(B) Effective January 1, 2005, the following classes of vehicles, registered in the county, shall be subject to an annual wheel tax as set forth below, in accordance with the provisions of the Wheel Tax Act, I.C. 6-3.5-5 et seq. The County Treasurer shall deposit revenue received from the wheel tax into a fund to be known as the Tippecanoe County Wheel Tax Fund and shall allocate and distribute the Fund in accordance with I.C. 6-3.5-5 et seq.
Vehicle Classification Annual Wheel Tax
Buses $20.00
Recreation vehicles 20.00
Semi trailers 25.00
Tractors 40.00
Light trailers under 12,000 lbs. 5.00
Heavy trailers more than 12,000 lbs. 20.00
Light trucks between 11,000
and 26,000 lbs. 25.00
Heavy trucks more than 26,000 lbs. 40.00
(C) The definitions set forth in I.C. 6-3.5- 4 et seq. shall apply to this section.
(D) This section may be rescinded and the rates set forth herein may be decreased or increased only in accordance with I.C. 6-3.5-4 et seq.
(E) The County Auditor is hereby directed to send a copy of this section to the Commissioner of the Bureau of Motor Vehicles as required by I.C. 6- 3.5-4 et seq.
(Ord. 2004-16-CL, passed 6-1-04; Am. Ord. 2014-21-CL, passed 12-9-14)