Imposition and rate of surtax; application of tax; wheel tax;
duration
Sec. 2. (a) The county council of any county may, subject to the
limitation imposed by subsection (c), adopt an ordinance to impose
an annual license excise surtax at the same rate or amount on each
motor vehicle listed in subsection (b) that is registered in the county.
The county council may impose the surtax either:
(1) at a rate of not less than two percent (2%) nor more than ten
percent (10%); or
(2) at a specific amount of at least seven dollars and fifty cents
($7.50) and not more than twenty-five dollars ($25).
However, the surtax on a vehicle may not be less than seven dollars
and fifty cents ($7.50). The county council shall state the surtax rate
or amount in the ordinance which imposes the tax.
(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
eleven thousand (11,000) pounds.
(c) The county council may not adopt an ordinance to impose the
surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to
impose the wheel tax.
(d) Notwithstanding any other provision of this chapter or
IC 6-3.5-5, ordinances adopted by a county council before June 1,
1983, to impose or change the annual license excise surtax and the
annual wheel tax in the county remain in effect until the ordinances
are amended or repealed under this chapter or IC 6-3.5-5.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983,
SEC.1; P.L.255-1996, SEC.1.
Last modified: May 28, 2006