IC 6-6-9.5
    Chapter 9.5. Vanderburgh County Supplemental Auto RentalExcise Tax

IC 6-6-9.5-1
Application of chapter
    Sec. 1. This chapter applies to Vanderburgh County.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-2
"Department"
    Sec. 2. As used in this chapter, "department" refers to thedepartment of state revenue.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-3
"Gross retail income"
    Sec. 3. As used in this chapter, "gross retail income" has themeaning set forth in IC 6-2.5-1-5.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-4
"Passenger motor vehicle"
    Sec. 4. As used in this chapter, "passenger motor vehicle" has themeaning set forth in IC 9-13-2-123.
As added by P.L.214-2005, SEC.22. Amended by P.L.214-2007,SEC.3.

IC 6-6-9.5-5
"Person"
    Sec. 5. As used in this chapter, "person" has the meaning set forthin IC 6-2.5-1-3.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-6
"Retail merchant"
    Sec. 6. As used in this chapter, "retail merchant" has the meaningset forth in IC 6-2.5-1-8.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-7
Imposition of tax; ordinance; rate; notices
    Sec. 7. (a) The legislative body of the most populous city in thecounty may adopt an ordinance to impose an excise tax, known as thecounty supplemental auto rental excise tax, upon the rental ofpassenger motor vehicles in the county for periods of less than thirty(30) days. The ordinance must specify that the tax expires December31, 2036.
    (b) The county supplemental auto rental excise tax that may beimposed upon the rental of a passenger motor vehicle is two percent

(2%) of the gross retail income received by the retail merchant forthe rental.
    (c) If the city legislative body adopts an ordinance undersubsection (a), the city legislative body shall immediately send acertified copy of the ordinance to the commissioner of thedepartment.
    (d) If the city legislative body adopts an ordinance undersubsection (a) before June 1 of a year, the county supplemental autorental excise tax applies to auto rentals after June 30 of the year inwhich the ordinance is adopted. If the city legislative body adopts anordinance under subsection (a) on or after June 1 of a year, thecounty supplemental auto rental excise tax applies to auto rentalsafter the last day of the month in which the ordinance is adopted.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-8
Exemptions
    Sec. 8. (a) The rental of a passenger motor vehicle by a funeraldirector licensed under IC 25-15 is exempt from the countysupplemental auto rental excise tax if the rental is part of the servicesprovided by the funeral director for a funeral.
    (b) The temporary rental of a passenger motor vehicle is exemptfrom the county supplemental auto rental excise tax if the rental is:
        (1) made or reimbursed under a contract or agreement:
            (A) between a provider and a person;
            (B) given for consideration over and above the lease orpurchase price of a motor vehicle; and
            (C) that undertakes to perform or provide repair orreplacement service, or indemnification for that service, forthe operational or structural failure of a motor vehicle due toa defect in materials or skill of work or normal wear andtear;
        (2) made or reimbursed under a contract for mechanicalbreakdown insurance;
        (3) made or reimbursed under a contract for automobilecollision insurance or automobile comprehensive insurance thatcovers the temporary lease of a vehicle to a person after theperson's vehicle is damaged or destroyed in a collision; or
        (4) otherwise provided to a person as a replacement vehicle:
            (A) while the person's vehicle is repaired or serviced due toa defect in materials or skill of work, normal wear and tear,or other damage; or
            (B) until the person permanently replaces a vehicle that hasbeen destroyed.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-9
Liability for tax; collection
    Sec. 9. A person that rents a passenger motor vehicle is liable forthe county supplemental auto rental excise tax. The person shall pay

the tax to the retail merchant as a separate amount added to theconsideration for the rental. The retail merchant shall collect the taxas an agent for the state.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-10
Imposition; payment; collection; returns
    Sec. 10. (a) Except as otherwise provided in this section, thecounty supplemental auto rental excise tax shall be imposed, paid,and collected in the same manner that the state gross retail tax isimposed, paid, and collected under IC 6-2.5.
    (b) Each retail merchant filing a return for the countysupplemental auto rental excise tax shall indicate in the return:
        (1) all locations in the county where the retail merchantcollected county supplemental auto rental excise taxes; and
        (2) the amount of county supplemental auto rental excise taxescollected at each location.
    (c) The return to be filed for the payment of the countysupplemental auto rental excise tax may be:
        (1) a separate return;
        (2) combined with the return filed for the payment of the autorental excise tax under IC 6-6-9; or
        (3) combined with the return filed for the payment of the stategross retail tax;
as prescribed by the department.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-11
Distribution
    Sec. 11. The amounts received from the tax imposed under thischapter shall be paid monthly by the treasurer of state to the fiscalofficer of the most populous city in the county upon warrants issuedby the auditor of state.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-12
Supplemental auto rental excise tax fund; uses
    Sec. 12. (a) If a tax is imposed under section 7 of this chapter, thefiscal officer of the most populous city in the county shall establisha supplemental auto rental excise tax fund.
    (b) The city fiscal officer shall deposit in the supplemental autorental excise tax fund all amounts received under this chapter.
    (c) Any money earned from the investment of money in thesupplemental auto rental excise tax fund becomes a part of the fund.
    (d) Money in the supplemental auto rental excise tax fund shall beused by the city legislative body for capital improvements in the citythat promote conventions, tourism, or recreation.
As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-13 Expiration
    Sec. 13. This chapter expires January 1, 2036.
As added by P.L.214-2005, SEC.22.