Manner of imposition, payment, and collection; filing of 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 auto rental excise
tax shall indicate in the return:
(1) all locations in the county containing a consolidated city
where the retail merchant collected county supplemental auto
rental excise taxes; and
(2) the amount of 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 a separate return,
combined with the return filed for the payment of the auto rental
excise tax under IC 6-6-9, or may be combined with the return filed
for the payment of the state gross retail tax, as prescribed by the
department.
As added by P.L.256-1997(ss), SEC.1.
Last modified: May 28, 2006