Imposition of tax; ordinance; rate; notices
Sec. 7. (a) The legislative body of the most populous city in the
county may adopt an ordinance to impose an excise tax, known as the
county supplemental auto rental excise tax, upon the rental of
passenger motor vehicles in the county for periods of less than thirty
(30) days. The ordinance must specify that the tax expires December
31, 2036.
(b) The county supplemental auto rental excise tax that may be
imposed upon the rental of a passenger motor vehicle is two percent
(2%) of the gross retail income received by the retail merchant for
the rental.
(c) If the city legislative body adopts an ordinance under
subsection (a), the city legislative body shall immediately send a
certified copy of the ordinance to the commissioner of the
department.
(d) If the city legislative body adopts an ordinance under
subsection (a) before June 1 of a year, the county supplemental auto
rental excise tax applies to auto rentals after June 30 of the year in
which the ordinance is adopted. If the city legislative body adopts an
ordinance under subsection (a) on or after June 1 of a year, the
county supplemental auto rental excise tax applies to auto rentals
after the last day of the month in which the ordinance is adopted.
As added by P.L.214-2005, SEC.22.
Last modified: May 28, 2006