CHAPTER 5. COUNTY WHEEL TAX
IC 6-3.5-5
Chapter 5. County Wheel Tax
IC 6-3.5-5-1
Definitions
Sec. 1. As used in this chapter:
"Branch office" means a branch office of the bureau of motorvehicles.
"Bus" has the meaning set forth in IC 9-13-2-17(a).
"Commercial motor vehicle" has the meaning set forth inIC 6-6-5.5-1(c).
"County council" includes the city-county council of a county thatcontains a consolidated city of the first class.
"In-state miles" has the meaning set forth in IC 6-6-5.5-1(i).
"Political subdivision" has the meaning set forth in IC 34-6-2-110.
"Recreational vehicle" has the meaning set forth in IC 9-13-2-150.
"Semitrailer" has the meaning set forth in IC 9-13-2-164(a).
"State agency" has the meaning set forth in IC 34-6-2-141.
"Tractor" has the meaning set forth in IC 9-13-2-180.
"Trailer" has the meaning set forth in IC 9-13-2-184(a).
"Truck" has the meaning set forth in IC 9-13-2-188(a).
"Wheel tax" means the tax imposed under this chapter.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.3-1989,SEC.40; P.L.2-1991, SEC.38; P.L.1-1998, SEC.79; P.L.1-2007,SEC.62; P.L.211-2007, SEC.30.
IC 6-3.5-5-2
Imposition of tax; annual license excise tax; rate
Sec. 2. (a) The county council of any county may, subject to thelimitation imposed by subsection (b), adopt an ordinance to imposean annual wheel tax on each vehicle which:
(1) is included in one (1) of the classes of vehicles listed insection 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of thischapter; and
(3) is registered in the county.
(b) The county council of a county may not adopt an ordinance toimpose the wheel tax unless it concurrently adopts an ordinanceunder IC 6-3.5-4 to impose the annual license excise surtax.
(c) The county council may impose the wheel tax at a differentrate for each of the classes of vehicles listed in section 3 of thischapter. In addition, the county council may establish different rateswithin the classes of buses, semitrailers, trailers, tractors, and trucksbased on weight classifications of those vehicles that are establishedby the bureau of motor vehicles for use throughout Indiana.However, the wheel tax rate for a particular class or weightclassification of vehicles may not be less than five dollars ($5) andmay not exceed forty dollars ($40). The county council shall state theinitial 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.
IC 6-3.5-5-3
Vehicles subject to tax
Sec. 3. The wheel tax applies to the following classes of vehicles:
(1) buses;
(2) recreational vehicles;
(3) semitrailers;
(4) tractors;
(5) trailers; and
(6) trucks.
As added by Acts 1980, P.L.10, SEC.5.
IC 6-3.5-5-4
Exempt vehicles
Sec. 4. A vehicle is exempt from the wheel tax imposed under thischapter if the vehicle is:
(1) owned by this state;
(2) owned by a state agency of this state;
(3) owned by a political subdivision of this state;
(4) subject to the annual license excise surtax imposed underIC 6-3.5-4; or
(5) a bus owned and operated by a religious or nonprofit youthorganization and used to haul persons to religious services orfor the benefit of their members.
As added by Acts 1980, P.L.10, SEC.5.
IC 6-3.5-5-5
Registration of vehicles
Sec. 5. If a county council adopts an ordinance imposing thewheel tax after December 31 but before July 1 of the following year,a vehicle described in section 2(a) of this chapter is subject to the taxif it is registered in the county after December 31 of the year inwhich the ordinance is adopted. If a county council adopts anordinance imposing the wheel tax after June 30 but before thefollowing January 1, a vehicle described in section 2(a) of thischapter is subject to the tax if it is registered in the county afterDecember 31 of the year following the year in which the ordinanceis adopted. However, in the first year the tax is effective, the tax doesnot apply to the registration of a motor vehicle for the registrationyear that commenced in the calendar year preceding the year the taxis first effective.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983,SEC.7; P.L.43-1994, SEC.2.
IC 6-3.5-5-6
Rescission of wheel tax and annual license excise surtax
Sec. 6. (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 wheel tax. If the county council
adopts such an ordinance, the wheel tax does not apply to a vehicleregistered after December 31 of the year the ordinance is adopted.
(b) The county council may not adopt an ordinance to rescind thewheel tax unless it concurrently adopts an ordinance underIC 6-3.5-4 to rescind the annual license excise surtax. In addition, thecounty council may not adopt an ordinance to rescind the wheel taxif any portion of a loan obtained by the county under IC 8-14-8 isunpaid, or if any bonds issued by the county under IC 8-14-9 areoutstanding.
As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1981,P.L.88, SEC.3.
IC 6-3.5-5-7
Increase or decrease of tax; rates
Sec. 7. (a) The county council may, subject to the limitationsimposed by subsection (b), adopt an ordinance to increase ordecrease the wheel tax rates. The new wheel tax rates must be withinthe range of rates prescribed by section 2 of this chapter. New ratesthat are established by an ordinance that is adopted after December31 but before July 1 of the following year apply to vehiclesregistered after December 31 of the year in which the ordinance tochange the rates is adopted. New rates that are established by anordinance that is adopted after June 30 but before July 1 of thefollowing year apply to motor vehicles registered after December 31of the year following the year in which the ordinance is adopted.
(b) The county council may not adopt an ordinance to decreasethe wheel tax rate under this section 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.5. Amended by Acts 1981,P.L.88, SEC.4; P.L.85-1983, SEC.8.
IC 6-3.5-5-8
Adopted ordinance; transmittal of copy to commissioner of bureauof motor vehicles
Sec. 8. If a county council adopts an ordinance to impose, rescind,or change the rates of the wheel tax, the county council shall send acopy of the ordinance to the commissioner of the bureau of motorvehicles.
As added by Acts 1980, P.L.10, SEC.5.
IC 6-3.5-5-8.5
Credit upon sale of vehicle
Sec. 8.5. (a) Every owner of a vehicle for which the wheel tax hasbeen paid for the owner's registration year is entitled to a credit ifduring that registration year the owner sells the vehicle. The amountof the credit equals the wheel tax paid by the owner for the vehiclethat was sold. The credit may only be applied by the owner againstthe wheel tax owed for a vehicle that is purchased during the sameregistration year. (b) An owner of a vehicle is not entitled to a refund of any part ofa credit that is not used under this section.
As added by P.L.86-1983, SEC.1.
IC 6-3.5-5-9
Registration of motor vehicle; wheel tax; amount; collection
Sec. 9. A person may not register a vehicle in a county which hasadopted the wheel tax unless he pays the wheel tax due, if any, to thebureau of motor vehicles. The amount of the wheel tax due is basedon the wheel tax rate, for that class of vehicle, in effect at the time ofregistration. The bureau of motor vehicles shall collect the wheel taxdue, if any, at the time a motor vehicle is registered. However, thebureau may utilize its branch offices to collect the wheel tax.
As added by Acts 1980, P.L.10, SEC.5.
IC 6-3.5-5-9.5
Apportioned wheel tax for certain vehicles
Sec. 9.5. (a) This section applies to a wheel tax adopted after June30, 2007.
(b) An owner of one (1) or more commercial vehicles paying anapportioned registration to the state under the InternationalRegistration Plan that is required to pay a wheel tax shall pay anapportioned wheel tax calculated by dividing in-state actual miles bytotal fleet miles generated during the preceding year. If in-state milesare estimated for purposes of proportional registration, these milesare divided by total actual and estimated fleet miles. The apportionedwheel tax under this section shall be paid at the same time and in thesame manner as the commercial motor vehicle excise tax underIC 6-6-5.5.
(c) A voucher from the department of state revenue showingpayment of the wheel tax may be accepted by the bureau of motorvehicles in lieu of the payment required under section 9 of thischapter.
As added by P.L.211-2007, SEC.31.
IC 6-3.5-5-10
Collections by branch office; disposition
Sec. 10. The wheel tax collected by a branch office shall bedeposited daily by the branch manager in a separate account in adepository designated by the state board of finance.
As added by Acts 1980, P.L.10, SEC.5.
IC 6-3.5-5-11
Collections by branch office; remittance to county treasurer;report
Sec. 11. On or before the tenth day of the month following themonth in which wheel tax is collected at a branch office, the branchoffice manager shall remit the wheel tax to the county treasurer ofthe county that imposed the wheel tax. Concurrently with theremittance, the branch office manager shall file a wheel tax
collections report with the county treasurer and the county auditor.The branch manager shall prepare the report on forms prescribed bythe state board of accounts.
As added by Acts 1980, P.L.10, SEC.5.
IC 6-3.5-5-12
Collections by branch office; report to bureau of motor vehicles
Sec. 12. Each branch office manager shall report wheel taxcollections, 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.5.
IC 6-3.5-5-13
Collection by bureau of motor vehicles or department of staterevenue; remittance to county treasurer; report to county auditor
Sec. 13. (a) If the wheel tax is collected directly by the bureau ofmotor vehicles, instead of at a branch office, the commissioner of thebureau shall:
(1) remit the wheel tax to, and file a wheel tax collections reportwith, the appropriate county treasurer; and
(2) file a wheel tax 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 11 of thischapter.
(b) If the wheel tax for a commercial vehicle is collected directlyby the department of state revenue, the commissioner of thedepartment of state revenue shall:
(1) remit the wheel tax to, and file a wheel tax collections reportwith, the appropriate county treasurer; and
(2) file a wheel tax 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 11 of thischapter.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.211-2007,SEC.32.
IC 6-3.5-5-14
Appropriation of money derived from wheel tax
Sec. 14. (a) In the case of a county that contains a consolidatedcity, the city-county council may appropriate money derived from thewheel tax to:
(1) the department of transportation established by IC 36-3-5-4for use by the department under law; or
(2) an authority established under IC 36-7-23.
(b) The city-county council may not appropriate money derivedfrom the wheel tax for any other purpose.
As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1982,P.L.33, SEC.8; P.L.346-1989(ss), SEC.1.
IC 6-3.5-5-15 Wheel tax fund; allocation; distribution; use
Sec. 15. (a) In the case of a county that does not contain aconsolidated city, the county treasurer shall deposit the wheel taxrevenues in a fund to be known as the "County Wheel Tax Fund".
(b) Before the twentieth day of each month, the county auditorshall allocate the money deposited in the county wheel tax fundduring that month among the county and the cities and the towns inthe county. 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 wheel tax 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 wheel tax revenuesit receives under this section:
(1) to construct, reconstruct, repair, or maintain streets androads under its jurisdiction; or
(2) as a contribution to an authority established underIC 36-7-23.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983,SEC.9; P.L.346-1989(ss), SEC.2.
IC 6-3.5-5-16
Estimate of revenues; distribution
Sec. 16. (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 wheel tax shall provide the county council with anestimate of the wheel tax revenues to be received by the countyduring the next calendar year. The county shall show the estimatedwheel tax revenues in 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 wheel tax shall provide the county and each city andtown in the county with an estimate of the wheel tax revenues to bedistributed to that unit during the next calendar year. The county,city, or town shall show the estimated wheel tax revenues in itsbudget estimate for the calendar year.
As added by Acts 1980, P.L.10, SEC.5.
IC 6-3.5-5-17
Service charge
Sec. 17. Each license branch shall collect the service chargeprescribed under IC 9-29 for the wheel tax collected with respect toeach vehicle registered by that branch.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.42-1986,SEC.4; P.L.2-1991, SEC.39.
IC 6-3.5-5-18
Violations; offense Sec. 18. (a) The owner of a vehicle who knowingly registers thevehicle without paying wheel tax imposed under this chapter withrespect to that registration commits a Class B misdemeanor.
(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 vehicle without collecting wheel taximposed under this chapter with respect to that registration commitsa Class B misdemeanor.
As added by Acts 1980, P.L.10, SEC.5.