2019 Indiana Code
Title 6. Taxation
Article 3.5. Local Taxation
Chapter 10. Municipal Vehicle Excise Tax
6-3.5-10-2. Imposition and rate of surtax; application of tax; restrictions
Note: This version of section effective until 1-1-2020. See also following version of this section, effective 1-1-2020.
Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (d) and (e), adopt an ordinance to impose a municipal vehicle excise tax on each vehicle listed in subsection (c) that is registered in the eligible municipality. The eligible municipality may impose the surtax at a specific amount of:
(1) at least seven dollars and fifty cents ($7.50); and
(2) not more than twenty-five dollars ($25).
The eligible municipality shall state the surtax rate or amount in the ordinance that imposes the tax.
(b) Subject to the limits and requirements of this section, the fiscal body of an eligible municipality may do any of the following:
(1) Impose the municipal vehicle excise tax at the same amount on each vehicle that is subject to the tax.
(2) Impose the municipal vehicle excise tax on vehicles subject to the tax at one (1) or more different amounts based on the class of vehicle listed in subsection (c).
(c) The municipal vehicle excise tax applies to the following vehicles:
(1) Passenger vehicles.
(2) Motorcycles.
(3) Trucks with a declared gross weight that does not exceed eleven thousand (11,000) pounds.
(4) Motor driven cycles.
(d) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to impose the municipal wheel tax.
(e) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the eligible municipality uses a transportation asset management plan approved by the Indiana department of transportation.
(f) A municipal vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.
As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.11.
IC 6-3.5-10-2 Imposition and rate of surtax; restrictions; unpaid taxNote: This version of section effective 1-1-2020. See also preceding version of this section, effective until 1-1-2020.
Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (c) and (d), adopt an ordinance to impose a municipal vehicle excise tax on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is registered in the eligible municipality. The eligible municipality may impose the surtax at a specific amount of:
(1) at least seven dollars and fifty cents ($7.50); and
(2) not more than twenty-five dollars ($25).
The eligible municipality shall state the surtax rate or amount in the ordinance that imposes the tax.
(b) Subject to the limits and requirements of this section, the fiscal body of an eligible municipality may do any of the following:
(1) Impose the municipal vehicle excise tax at the same amount on each vehicle that is subject to the tax.
(2) Impose the municipal vehicle excise tax on vehicles subject to the tax at one (1) or more different amounts based on the class of vehicle listed in IC 6-6-5-2(a).
(c) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to impose the municipal wheel tax.
(d) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the eligible municipality uses a transportation asset management plan approved by the Indiana department of transportation.
(e) Subject to subsection (f), a municipal vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.
(f) If the municipal vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the municipal vehicle excise tax imposed by this chapter for the:
(1) registration year immediately preceding the current registration year;
(2) current registration year; and
(3) registration year immediately following the current registration year.
As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.11; P.L.178-2019, SEC.14.
