CHAPTER 4. COUNTY MOTOR VEHICLE EXCISE SURTAX
IC 6-3.5-4
Chapter 4. County Motor Vehicle Excise Surtax
IC 6-3.5-4-1
Definitions
Sec. 1. As used in this chapter:
"Branch office" means a branch office of the bureau of motorvehicles.
"County council" includes the city-county council of a county thatcontains a consolidated city of the first class.
"Motor vehicle" means a vehicle which is subject to the annuallicense excise tax imposed under IC 6-6-5.
"Net annual license excise tax" means the tax due under IC 6-6-5after the application of the adjustments and credits provided by thatchapter.
"Surtax" means the annual license excise surtax imposed by acounty council under this chapter.
As added by Acts 1980, P.L.10, SEC.4.
IC 6-3.5-4-2
Imposition and rate of surtax; application of tax; wheel tax;duration
Sec. 2. (a) The county council of any county may, subject to thelimitation imposed by subsection (c), adopt an ordinance to imposean annual license excise surtax at the same rate or amount on eachmotor 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 tenpercent (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 dollarsand fifty cents ($7.50). The county council shall state the surtax rateor 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 exceedeleven thousand (11,000) pounds.
(c) The county council may not adopt an ordinance to impose thesurtax unless it concurrently adopts an ordinance under IC 6-3.5-5 toimpose the wheel tax.
(d) Notwithstanding any other provision of this chapter orIC 6-3.5-5, ordinances adopted by a county council before June 1,1983, to impose or change the annual license excise surtax and theannual wheel tax in the county remain in effect until the ordinancesare amended or repealed under this chapter or IC 6-3.5-5.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.
IC 6-3.5-4-3
Motor vehicles subject to tax
Sec. 3. If a county council adopts an ordinance imposing thesurtax after December 31 but before July 1 of the following year, amotor vehicle is subject to the tax if it is registered in the countyafter December 31 of the year in which the ordinance is adopted. Ifa county council adopts an ordinance imposing the surtax after June30 but before the following January 1, a motor vehicle is subject tothe tax if it is registered in the county after December 31 of the yearfollowing the year in which the ordinance is adopted. However, inthe first year the surtax is effective, the surtax does not apply to theregistration of a motor vehicle for the registration year thatcommenced in the calendar year preceding the year the surtax is firsteffective.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983,SEC.2; P.L.43-1994, SEC.1.
IC 6-3.5-4-4
Rescission of surtax and wheel tax
Sec. 4. (a) After January 1 but before July 1 of any year, thecounty council may, subject to the limitations imposed by subsection(b), adopt an ordinance to rescind the surtax. If the county counciladopts such an ordinance, the surtax does not apply to a motorvehicle registered after December 31 of the year the ordinance isadopted.
(b) The county council may not adopt an ordinance to rescind thesurtax unless it concurrently adopts an ordinance under IC 6-3.5-5 torescind the wheel tax. In addition, the county council may not adoptan ordinance to rescind the surtax if any portion of a loan obtainedby the county under IC 8-14-8 is unpaid, or if any bonds issued bythe county under IC 8-14-9 are outstanding.
As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981,P.L.88, SEC.1.
IC 6-3.5-4-5
Increase or decrease of surtax; rate
Sec. 5. (a) The county council may, subject to the limitationsimposed by subsection (b), adopt an ordinance to increase ordecrease the surtax rate or amount. The new surtax rate or amountmust be within the range of rates or amounts prescribed by section 2of this chapter. A new rate or amount that is established by anordinance that is adopted after December 31 but before July 1 of thefollowing year applies to motor vehicles registered after December31 of the year in which the ordinance to change the rate or amount isadopted. A new rate or amount that is established by an ordinancethat is adopted after June 30 but before January 1 of the followingyear applies to motor vehicles registered after December 31 of theyear following the year in which the ordinance is adopted.
(b) The county council may not adopt an ordinance to decreasethe surtax rate or amount under this section if any portion of a loan
obtained by the county under IC 8-14-8 is unpaid, or if any bondsissued by the county under IC 8-14-9 are outstanding.
As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981,P.L.88, SEC.2; P.L.85-1983, SEC.3; P.L.255-1996, SEC.2.
IC 6-3.5-4-6
Adopted ordinance; transmittal of copy to commissioner of bureauof motor vehicles
Sec. 6. If a county council adopts an ordinance to impose, rescind,or change the rate or amount of the surtax, the county council shallsend a copy of the ordinance to the commissioner of the bureau ofmotor vehicles.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.255-1996,SEC.3.
IC 6-3.5-4-7
Registration of motor vehicle; surtax; amount; collection
Sec. 7. A person may not register a motor vehicle in a county thathas adopted the surtax unless the person pays the surtax due, if any,to the bureau of motor vehicles. The amount of the surtax due equalsthe greater of seven dollars and fifty cents ($7.50), the amountestablished under section 2 of this chapter, or the product of:
(1) the amount determined under section 7.3 of this chapter forthe vehicle, as adjusted under section 7.4 of this chapter;multiplied by
(2) the surtax rate in effect at the time of registration.
The bureau of motor vehicles shall collect the surtax due, if any, atthe time a motor vehicle is registered. However, the bureau mayutilize its branch offices to collect the surtax.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983,SEC.4; P.L.33-1990, SEC.11; P.L.255-1996, SEC.4; P.L.11-1999,SEC.1.
IC 6-3.5-4-7.3
Surtax; amount; schedule
Sec. 7.3. (a) The amount of surtax imposed by rate under thischapter shall be based upon the classification and age of a vehicle asdetermined by the bureau of motor vehicles under IC 6-6-5, inaccordance with the schedule set out in subsection (b).
(b) The schedule to be used in determining the amount to be usedin section 7 of this chapter is as follows:
Year of
Manufacture I II III IV V
1st $12 $36 $60 $96 $132
2nd 12 30 51 84 114
3rd 12 27 42 72 96
4th 12 24 33 60 78
5th 12 18 24 48 66
6th 12 12 18 36 54
7th 12 12 12 24 42 8th 12 12 12 18 24
9th 12 12 12 12 12
10th 12 12 12 12 12
and thereafter
Year of
Manufacture VI VII VIII IX X
1st $168 $206 $246 $300 $344
2nd 147 184 220 268 298
3rd 126 154 186 230 260
4th 104 127 156 196 224
5th 82 101 128 164 191
6th 63 74 98 130 157
7th 49 60 75 104 129
8th 30 40 54 80 106
9th 18 21 34 40 50
10th 12 12 12 12 12
and thereafter
Year of
Manufacture XI XII XIII XIV XV
1st $413 $500 $600 $700 $812
2nd 358 434 520 607 705
3rd 312 378 450 529 614
4th 269 326 367 456 513
5th 229 278 300 389 420
6th 188 228 242 319 338
7th 155 188 192 263 268
8th 127 129 129 181 181
9th 62 62 62 87 87
10th 21 26 30 36 42
and thereafter
Year of
Manufacture XVI XVII
1st $938 $1,063
2nd 814 922
3rd 709 795
4th 611 693
5th 521 591
6th 428 483
7th 353 383
8th 258 258
9th 125 125
10th 49 55
and thereafter
As added by P.L.33-1990, SEC.12. Amended by P.L.255-1996,SEC.5.
IC 6-3.5-4-7.4
Surtax adjustment
Sec. 7.4. (a) If a vehicle has been acquired or brought intoIndiana, or for any other reason becomes subject to registration after
the regular annual registration date in the year on or before which theowner of the vehicle is required under the motor vehicle registrationlaws of Indiana to register vehicles, the amount of surtax computedunder section 7.3 of this chapter shall be reduced in the same manneras the excise tax is reduced under IC 6-6-5-7.2.
(b) The owner of a vehicle who sells the vehicle in a year inwhich the owner has paid the surtax imposed by this chapter isentitled to receive a credit that is calculated in the same manner andsubject to the same requirements as the credit for the excise taxunder IC 6-6-5-7.2.
(c) If the name of the owner of a vehicle is legally changed andthe change has caused a change in the owner's annual registrationdate, the surtax liability of the owner shall be adjusted in the samemanner as excise taxes are adjusted under IC 6-6-5-7.2.
As added by P.L.11-1999, SEC.2. Amended by P.L.3-2008, SEC.61.
IC 6-3.5-4-8
Collections by branch office; disposition
Sec. 8. The surtax collected by a branch office shall be depositeddaily by the branch manager in a separate account in a depositorydesignated by the state board of finance.
As added by Acts 1980, P.L.10, SEC.4.
IC 6-3.5-4-9
Collections by branch office; remittance to county treasurer;report
Sec. 9. On or before the tenth day of the month following themonth in which surtax is collected at a branch office, the branchoffice manager shall remit the surtax to the county treasurer of thecounty that imposed the surtax. Concurrently with the remittance, thebranch office manager shall file a surtax collections report with thecounty treasurer and the county auditor. The branch manager shallprepare the report on forms prescribed by the state board of accounts.
As added by Acts 1980, P.L.10, SEC.4.
IC 6-3.5-4-10
Collections by branch office; report to bureau of motor vehicles
Sec. 10. Each branch office manager shall report surtaxcollections, if any, to the bureau of motor vehicles at the same timethat registration fees are reported.
As added by Acts 1980, P.L.10, SEC.4.
IC 6-3.5-4-11
Collections by bureau of motor vehicles; remittance to countytreasurer; report to county auditor
Sec. 11. If surtax is collected directly by the bureau of motorvehicles, instead of at a branch office, the commissioner of thebureau shall:
(1) remit the surtax to, and file a surtax collections report with,the appropriate county treasurer; and (2) file a surtax collections report with the county auditor;
in the same manner and at the same time that a branch officemanager is required to remit and report under section 9 of thischapter.
As added by Acts 1980, P.L.10, SEC.4.
IC 6-3.5-4-12
Appropriation of money derived from surtax
Sec. 12. In the case of a county that contains a consolidated city,the city-county council may appropriate money derived from thesurtax to the department of transportation established by IC 36-3-5-4for use by the department under law. The city-county council maynot appropriate money derived from the surtax for any other purpose.
As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1982,P.L.33, SEC.7.
IC 6-3.5-4-13
Surtax fund; allocation; distribution; use
Sec. 13. (a) In the case of a county that does not contain aconsolidated city of the first class, the county treasurer shall depositthe surtax revenues in a fund to be known as the "_________ CountySurtax Fund".
(b) Before the twentieth day of each month, the county auditorshall allocate the money deposited in the county surtax fund duringthat month among the county and the cities and the towns in thecounty. The county auditor shall allocate the money to counties,cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3).
(c) Before the twenty-fifth day of each month, the countytreasurer shall distribute to the county and the cities and towns in thecounty the money deposited in the county surtax fund during thatmonth. The county treasurer shall base the distribution on allocationsmade by the county auditor for that month under subsection (b).
(d) A county, city, or town may only use the surtax revenues itreceives under this section to construct, reconstruct, repair, ormaintain streets and roads under its jurisdiction.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983,SEC.5.
IC 6-3.5-4-14
Estimate of revenues; distribution
Sec. 14. (a) On or before August 1 of each year, the auditor of acounty that contains a consolidated city of the first class and that hasadopted the surtax shall provide the county council with an estimateof the surtax revenues to be received by the county during the nextcalendar year. The county shall show the estimated surtax revenuesin its budget estimate for the calendar year.
(b) On or before August 1 of each year, the auditor of a countythat does not contain a consolidated city of the first class and that hasadopted the surtax shall provide the county and each city and townin the county with an estimate of the surtax revenues to be distributed
to that unit during the next calendar year. The county, city, or townshall show the estimated surtax revenues in its budget estimate forthe calendar year.
As added by Acts 1980, P.L.10, SEC.4.
IC 6-3.5-4-15
Service charge for surtax
Sec. 15. Each license branch shall collect the service chargeprescribed under IC 9-29 for the surtax collected with respect to eachvehicle registered by that branch.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.42-1986,SEC.3; P.L.2-1991, SEC.37.
IC 6-3.5-4-16
Violations; offense
Sec. 16. (a) The owner of a motor vehicle who knowinglyregisters the vehicle without paying surtax imposed under thischapter with respect to that registration commits a Class Bmisdemeanor.
(b) An employee of the bureau of motor vehicles, an employee ofa branch office, or the manager of a branch office who recklesslyissues a registration on any motor vehicle without collecting surtaximposed under this chapter with respect to that registration commitsa Class B misdemeanor.
As added by Acts 1980, P.L.10, SEC.4.