Imposition; payment; collection; returns
Sec. 10. (a) Except as otherwise provided in this section, the
county supplemental auto rental excise tax shall be imposed, paid,
and collected in the same manner that the state gross retail tax is
imposed, paid, and collected under IC 6-2.5.
(b) Each retail merchant filing a return for the county
supplemental auto rental excise tax shall indicate in the return:
(1) all locations in the county where the retail merchant
collected county supplemental auto rental excise taxes; and
(2) the amount of county supplemental auto rental excise taxes
collected at each location.
(c) The return to be filed for the payment of the county
supplemental auto rental excise tax may be:
(1) a separate return;
(2) combined with the return filed for the payment of the auto
rental excise tax under IC 6-6-9; or
(3) combined with the return filed for the payment of the state
gross retail tax;
as prescribed by the department.
As added by P.L.214-2005, SEC.22.
Last modified: May 28, 2006