(A) There is imposed an annual license excise surtax on each motor vehicle as defined in I.C. 6-3.5-4-1 registered in the county, on or before December 31, 2000, at the rate of 10%.
(B) For motor vehicles registered after December 31, 2000, the rate of the excise surtax shall be 10%. The surtax on a vehicle shall not be less than $7.50. The license excise tax applies to all vehicles described in I.C. 6-3.5-4-2(b).
(C) The county vehicle excise surtax shall be paid and collected in accordance with the procedures set forth in I.C. 6-3.5-4-1 et seq.
(BC Ord. ES-1-82, passed 4-6-82; Am. CC Ord. 2000-3, passed 3-2-00; Am. CC Ord. 2013-01, passed 8-1-13)