Imposition of tax; annual license excise tax; rate
Sec. 2. (a) The county council of any county may, subject to the
limitation imposed by subsection (b), adopt an ordinance to impose
an annual wheel tax on each vehicle which:
(1) is included in one (1) of the classes of vehicles listed in
section 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of this
chapter; and
(3) is registered in the county.
(b) The county council of a county may not adopt an ordinance to
impose the wheel tax unless it concurrently adopts an ordinance
under IC 6-3.5-4 to impose the annual license excise surtax.
(c) The county council may impose the wheel tax at a different
rate for each of the classes of vehicles listed in section 3 of this
chapter. In addition, the county council may establish different rates
within the classes of buses, semitrailers, trailers, tractors, and trucks
based on weight classifications of those vehicles that are established
by the bureau of motor vehicles for use throughout Indiana.
However, the wheel tax rate for a particular class or weight
classification of vehicles may not be less than five dollars ($5) and
may not exceed forty dollars ($40). The county council shall state the
initial wheel tax rates in the ordinance that imposes the tax.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983,
SEC.6.
Last modified: May 28, 2006