IC 6-9-39
    Chapter 39. County Option Dog Tax

IC 6-9-39-1
"Animal care facility"
    Sec. 1. As used in this chapter, "animal care facility" includes ananimal control center, an animal shelter, a humane society, or anotheranimal impounding facility that has as its purpose the humanetreatment of animals.
As added by P.L.162-2006, SEC.36.

IC 6-9-39-2
"Taxable dog"
    Sec. 2. As used in this chapter, "taxable dog" means a dog at leastsix (6) months of age.
As added by P.L.162-2006, SEC.36.

IC 6-9-39-3
Imposition of tax; adoption of ordinance by county fiscal body; taxrate
    Sec. 3. (a) The fiscal body of a county may adopt an ordinance toimpose a tax on a person who harbors or keeps a taxable dog in ornear the person's premises in the county, regardless of who owns thetaxable dog. A person who harbors or keeps a taxable dog in thecounty is liable for the tax.
    (b) A tax imposed under this section may not exceed five dollars($5) per year for each taxable dog.
    (c) The maximum amount of county option dog tax per year thatmay be imposed by an ordinance adopted under this section fortaxable dogs kept in a kennel for breeding, boarding, training, or saleis an amount equal to the lesser of:
        (1) the county option dog tax liability calculated without regardto this subsection for taxable dogs kept in the kennel forbreeding, boarding, training, or sale; or
        (2) for a kennel in which:
            (A) more than six (6) taxable dogs are kept for breeding,boarding, training, or sale, fifty dollars ($50); or
            (B) not more than six (6) taxable dogs are kept for breeding,boarding, training, or sale, thirty dollars ($30).
As added by P.L.162-2006, SEC.36.

IC 6-9-39-4
Repeal of tax; procedure
    Sec. 4. If an ordinance adopted under section 3 of this chapter isin effect in a county, the fiscal body of the county may rescind theordinance imposing the county option dog tax.
As added by P.L.162-2006, SEC.36.

IC 6-9-39-5
Collection; designation of collection method by ordinance    Sec. 5. (a) The fiscal body of a county may collect a county optiondog tax imposed under section 3 of this chapter by any combinationof the following methods:
        (1) By designating one (1) or more persons in the county tocollect the tax.
        (2) By requiring a person who harbors or keeps a taxable dog tosubmit a complete and accurate county option dog tax return.
        (3) By a method other than a method described in subdivision(1) or (2) as determined by the fiscal body of the county.
    (b) A designee under subsection (a)(1) may retain a fee from thetax collected for each taxable dog in an amount determined by thefiscal body not to exceed seventy-five cents ($0.75). A designee shallremit the balance of the money collected to the county treasurer bythe tenth day of each month.
    (c) If a fiscal body chooses to collect a county option dog taximposed under section 3 of this chapter by requiring the submissionof a county option dog tax return under subsection (a), the countytreasurer may include a county option dog tax return form with everyproperty tax statement that is mailed to a person underIC 6-1.1-22-8.1(a)(1).
    (d) The department of local government finance shall prescribe acounty option dog tax return form that a county may use for thereporting of county option dog tax liability.
As added by P.L.162-2006, SEC.36. Amended by P.L.3-2008,SEC.67; P.L.87-2009, SEC.15.

IC 6-9-39-6
County option dog tax fund; canine research and educationaccount
    Sec. 6. (a) If a county fiscal body adopts an ordinance undersection 3 of this chapter, the county treasurer shall establish a countyoption dog tax fund.
    (b) At the time a county option dog tax fund is established undersubsection (a), the county treasurer shall establish a canine researchand education account within the county option dog tax fundestablished under subsection (a).
    (c) Interest and investment income derived from money in acounty option dog tax fund becomes part of the county option dogtax fund.
    (d) Money in a county's county option dog tax fund at the end ofa calendar year does not revert to the county's general fund.
As added by P.L.162-2006, SEC.36.

IC 6-9-39-7
Deposit of tax collections in fund; use of tax revenues
    Sec. 7. (a) A county treasurer that receives county option dog taxrevenue under section 5 of this chapter shall deposit the money in thecounty option dog tax fund according to the following allocation:
        (1) Twenty percent (20%) for the canine research and educationaccount established under section 6(b) of this chapter.        (2) Eighty percent (80%) for the uses designated by the fiscalbody of the county under subsection (c).
    (b) If an ordinance adopted under section 3 of this chapter is ineffect in a county, the county auditor and the county treasurer shallinclude the county option dog tax revenue received by the countytreasurer in the settlement procedures described in IC 6-1.1-27.Amounts accumulated in the county canine research and educationaccount shall be paid to the state treasurer in accordance with theprocedure described under IC 6-1.1-27-3.
    (c) The fiscal body of a county that imposes a tax under thischapter may appropriate money in the county option dog tax fund,other than money allocated to the canine research and educationaccount established under section 6(b) of this chapter, for any of thefollowing purposes:
        (1) The use of animal care facilities.
        (2) Animal control, including dead animal disposal.
        (3) Reimbursement to farmers for livestock kills.
        (4) Reimbursement to people who have undergone rabies postexposure prophylaxis.
    (d) The fiscal body of a county that imposes a tax under thischapter may establish requirements according to which individualsor entities are eligible to receive distributions of money appropriatedfor a purpose described in subsection (c).
As added by P.L.162-2006, SEC.36.

IC 6-9-39-8
Distribution of tax revenues to the state; appropriation to PurdueUniversity School of Veterinary Science and Medicine
    Sec. 8. (a) A special canine research and education account withinthe state general fund shall be established. Any payments issued tothe state under section 7(b) of this chapter shall be deposited in thecanine research and education account in the state general fund.
    (b) Any income earned on money held in the canine research andeducation account established under subsection (a) becomes a partof that account.
    (c) Any revenue remaining in the canine research and educationaccount established under subsection (a) at the end of a fiscal yeardoes not revert to the state general fund.
    (d) There is annually appropriated to the Purdue UniversitySchool of Veterinary Science and Medicine from the canine researchand education account established under subsection (a) an amountequal to the sum of money deposited in the canine research andeducation account during the state fiscal year for its use inconducting canine disease research and education.
    (e) On or about August 1 of each year, if there is a positiveamount in the canine research and education account establishedunder subsection (a), the auditor of state shall issue a warrant to thePurdue University School of Veterinary Science and Medicine for anamount equal to the amount of money accumulated in the canineresearch and education account.As added by P.L.162-2006, SEC.36.

IC 6-9-39-9
Limitation of powers of counties and municipalities; dog licensingfees
    Sec. 9. After July 1, 2006, a county or a municipality (as definedin IC 36-1-2-11) of the county may not adopt an ordinanceimplementing a licensing system for dogs unless the county optiondog tax under this chapter is in effect in the county.
As added by P.L.162-2006, SEC.36.