IC 6-6-9.7
    Chapter 9.7. Marion County Supplemental Auto Rental ExciseTax

IC 6-6-9.7-1
"Department" defined
    Sec. 1. As used in this chapter, "department" refers to thedepartment of state revenue.
As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-2
"Gross retail income" defined
    Sec. 2. As used in this chapter, "gross retail income" has themeaning set forth in IC 6-2.5-1-5, except that the term does notinclude taxes imposed under IC 6-2.5.
As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-3
"Passenger motor vehicle" defined
    Sec. 3. As used in this chapter, "passenger motor vehicle" has themeaning set forth in IC 9-13-2-123.
As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2007,SEC.4.

IC 6-6-9.7-4
"Person" defined
    Sec. 4. As used in this chapter, "person" has the meaning set forthin IC 6-2.5-1-3.
As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-5
"Retail merchant" defined
    Sec. 5. As used in this chapter, "retail merchant" has the meaningset forth in IC 6-2.5-1-8.
As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-6
"Truck" defined
    Sec. 6. As used in this chapter, "truck" has the meaning set forthin IC 9-13-2-188(a).
As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-7
Imposition of tax; amount; notice to department of state revenue;effective dates
    Sec. 7. (a) The city-county council of a county that contains aconsolidated city may adopt an ordinance to impose an excise tax,known as the county supplemental auto rental excise tax, upon therental of passenger motor vehicles and trucks in the county forperiods of less than thirty (30) days. The ordinance must specify that

the tax expires December 31, 2027.
    (b) Except as provided in subsection (c), the county supplementalauto rental excise tax that may be imposed upon the rental of apassenger motor vehicle or truck equals two percent (2%) of thegross retail income received by the retail merchant for the rental.
    (c) On or before June 30, 2005, the city-county council may, byordinance adopted by a majority of the members elected to thecity-county council, increase the tax imposed under subsection (a)from two percent (2%) to four percent (4%). The ordinance mustspecify that:
        (1) if on December 31, 2027, there are obligations owed by thecapital improvement board of managers to the Indiana stadiumand convention building authority or any state agency underIC 5-1-17-26, the original two percent (2%) rate imposed undersubsection (a) continues to be levied after its original expirationdate set forth in subsection (a) and through December 31, 2040;and
        (2) the additional rate authorized under this subsection expireson:
            (A) January 1, 2041;
            (B) January 1, 2010, if on that date there are no obligationsowed by the capital improvement board of managers to theIndiana stadium and convention building authority or to anystate agency under IC 5-1-17-26; or
            (C) October 1, 2005, if on that date there are no obligationsowed by the capital improvement board of managers to theIndiana stadium and convention building authority or to anystate agency under a lease or a sublease of an existing capitalimprovement entered into under IC 5-1-17, unless waived bythe budget director.
    (d) The amount collected from that portion of countysupplemental auto rental excise tax imposed under:
        (1) subsection (b) and collected after December 31, 2027; and
        (2) under subsection (c);
shall, in the manner provided by section 11 of this chapter, bedistributed to the capital improvement board of managers operatingin a consolidated city or its designee. So long as there are any currentor future obligations owed by the capital improvement board ofmanagers to the Indiana stadium and convention building authoritycreated by IC 5-1-17 or any state agency pursuant to a lease or otheragreement entered into between the capital improvement board ofmanagers and the Indiana stadium and convention building authorityor any state agency under IC 5-1-17-26, the capital improvementboard of managers or its designee shall deposit the revenues receivedunder this subsection in a special fund, which may be used only forthe payment of the obligations described in this subsection.
    (e) After January 1, 2013, and before March 1, 2013, thecity-county council may, by ordinance adopted by a majority of themembers elected to the city-county council, increase the tax rateimposed under subsection (a) by not more than two percent (2%).

The amount collected from an increase adopted under this subsectionshall be deposited in the sports and convention facilities operatingfund established by IC 36-7-31-16.
    (f) If a city-county council adopts an ordinance under subsection(a), (c), or (e), the city-county council shall immediately send acertified copy of the ordinance to the commissioner of thedepartment of state revenue.
    (g) If a city-county council adopts an ordinance under subsection(a), (c), or (e) on or before the fifteenth day of a month, the countysupplemental auto rental excise tax applies to auto rentals after thelast day of the month in which the ordinance is adopted. If thecity-county council adopts an ordinance under subsection (a), (c), or(e) after the fifteenth day of a month, the county supplemental autorental excise tax applies to auto rentals after the last day of the monthfollowing the month in which the ordinance is adopted.
As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005,SEC.23; P.L.182-2009(ss), SEC.244.

IC 6-6-9.7-8
Exemptions
    Sec. 8. (a) The rental of a truck is exempt from the countysupplemental auto rental excise tax if the declared gross weight ofthe rented truck exceeds eleven thousand (11,000) pounds.
    (b) The rental of a passenger motor vehicle or truck 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 director for a funeral.
    (c) The temporary rental of a passenger motor vehicle or truck isexempt from the county supplemental auto rental excise tax if therental is:
        (1) made or reimbursed under a contract or agreement betweena provider and person given for consideration over and abovethe lease or purchase price of a motor vehicle that undertakes toperform or provide repair or replacement service, orindemnification for that service, for the operational or structuralfailure of a motor vehicle due to a defect in materials or skill ofwork or normal wear and tear;
        (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 the 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.256-1997(ss), SEC.1.
IC 6-6-9.7-9
Liability for tax
    Sec. 9. The person that rents a passenger motor vehicle or truckis liable for the county supplemental auto rental excise tax. Theperson shall pay the tax to the retail merchant as a separate amountadded to the consideration for the rental. The retail merchant shallcollect the tax as an agent for the state.
As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-10
Manner of imposition, payment, and collection; filing of 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 auto rental excisetax shall indicate in the return:
        (1) all locations in the county containing a consolidated citywhere the retail merchant collected county supplemental autorental excise taxes; and
        (2) the amount of auto rental excise taxes collected at eachlocation.
    (c) The return to be filed for the payment of the countysupplemental auto rental excise tax may be a separate return,combined with the return filed for the payment of the auto rentalexcise tax under IC 6-6-9, or may be combined with the return filedfor the payment of the state gross retail tax, as prescribed by thedepartment.
As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-11
Auto rental excise tax account; distributions
    Sec. 11. (a) All revenues collected from the county supplementalauto rental excise tax shall be deposited in a special account of thestate general fund called the county supplemental auto rental excisetax account.
    (b) On or before the twentieth day of each month, all amountsheld in the county supplemental auto rental excise tax account shallbe distributed to the capital improvement board of managersoperating in a consolidated city.
    (c) The amount to be distributed to the capital improvement boardof managers operating in a consolidated city equals the total countysupplemental auto rental excise taxes that were initially imposed andcollected from within the county in which the consolidated city islocated. The department shall notify the county auditor of the amountof taxes to be distributed to the board.
    (d) All distributions from the county supplemental auto rentalexcise tax account shall be made by warrants issued by the auditorof state to the treasurer of state ordering those payments to thecapital improvement board of managers operating in a consolidated

city.
As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-12
Expiration
    Sec. 12. This chapter expires January 1, 2041.
As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005,SEC.24.