IC 6-3.5-5-1 Definitions
Sec. 1. As used in this chapter:
"Branch office" means a branch office of the bureau of motor
vehicles.
"Bus" has the meaning set forth in IC 9-13-2-17(a).
"Commercial motor vehicle" has the meaning set forth in
IC 6-6-5.5-1(c).
"County council" includes the city-county council of a county that
contains 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 the
limitation imposed by subsection (b), adopt an ordinance to impose
an annual wheel tax on each vehicle which:
(1) is included in one (1) of the classes of vehicles listed in
section 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of this
chapter; and
(3) is registered in the county.
(b) The county council of a county may not adopt an ordinance to
impose the wheel tax unless it concurrently adopts an ordinance
under IC 6-3.5-4 to impose the annual license excise surtax.
(c) The county council may impose the wheel tax at a different
rate for each of the classes of vehicles listed in section 3 of this
chapter. In addition, the county council may establish different rates
within the classes of buses, semitrailers, trailers, tractors, and trucks
based on weight classifications of those vehicles that are established
by the bureau of motor vehicles for use throughout Indiana.
However, the wheel tax rate for a particular class or weight
classification of vehicles may not be less than five dollars ($5) and
may not exceed forty dollars ($40). The county council shall state the
initial 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 this
chapter 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 under
IC 6-3.5-4; or
(5) a bus owned and operated by a religious or nonprofit youth
organization and used to haul persons to religious services or
for 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 the
wheel 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 tax
if it is registered in the county after December 31 of the year in
which the ordinance is adopted. If a county council adopts an
ordinance imposing the wheel tax after June 30 but before the
following January 1, a vehicle described in section 2(a) of this
chapter is subject to the tax if it is registered in the county after
December 31 of the year following the year in which the ordinance
is adopted. However, in the first year the tax is effective, the tax does
not apply to the registration of a motor vehicle for the registration
year that commenced in the calendar year preceding the year the tax
is 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, the
county 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 vehicle
registered after December 31 of the year the ordinance is adopted.
(b) The county council may not adopt an ordinance to rescind the
wheel tax unless it concurrently adopts an ordinance under
IC 6-3.5-4 to rescind the annual license excise surtax. In addition, the
county council may not adopt an ordinance to rescind the wheel tax
if any portion of a loan obtained by the county under IC 8-14-8 is
unpaid, or if any bonds issued by the 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.3.
IC 6-3.5-5-7 Increase or decrease of tax; rates
Sec. 7. (a) The county council may, subject to the limitations
imposed by subsection (b), adopt an ordinance to increase or
decrease the wheel tax rates. The new wheel tax rates must be within
the range of rates prescribed by section 2 of this chapter. New rates
that are established by an ordinance that is adopted after December
31 but before July 1 of the following year apply to vehicles
registered after December 31 of the year in which the ordinance to
change the rates is adopted. New rates that are established by an
ordinance that is adopted after June 30 but before July 1 of the
following year apply to motor vehicles registered after December 31
of the year following the year in which the ordinance is adopted.
(b) The county council may not adopt an ordinance to decrease
the wheel tax rate under this section if any portion of a loan obtained
by the county under IC 8-14-8 is unpaid, or if any bonds issued by
the 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 bureau
of 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 a
copy of the ordinance to the commissioner of the bureau of motor
vehicles. 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 has
been paid for the owner's registration year is entitled to a credit if
during that registration year the owner sells the vehicle. The amount
of the credit equals the wheel tax paid by the owner for the vehicle
that was sold. The credit may only be applied by the owner against
the wheel tax owed for a vehicle that is purchased during the same
registration year.
(b) An owner of a vehicle is not entitled to a refund of any part of
a 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 has
adopted the wheel tax unless he pays the wheel tax due, if any, to the
bureau of motor vehicles. The amount of the wheel tax due is based
on the wheel tax rate, for that class of vehicle, in effect at the time of
registration. The bureau of motor vehicles shall collect the wheel tax
due, if any, at the time a motor vehicle is registered. However, the
bureau 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 June
30, 2007.
(b) An owner of one (1) or more commercial vehicles paying an
apportioned registration to the state under the International
Registration Plan that is required to pay a wheel tax shall pay an
apportioned wheel tax calculated by dividing in-state actual miles by
total fleet miles generated during the preceding year. If in-state miles
are estimated for purposes of proportional registration, these miles
are divided by total actual and estimated fleet miles. The apportioned
wheel tax under this section shall be paid at the same time and in the
same manner as the commercial motor vehicle excise tax under
IC 6-6-5.5.
(c) A voucher from the department of state revenue showing
payment of the wheel tax may be accepted by the bureau of motor
vehicles in lieu of the payment required under section 9 of this
chapter. 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 be
deposited daily by the branch manager in a separate account in a
depository 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 the
month in which wheel tax is collected at a branch office, the branch
office manager shall remit the wheel tax to the county treasurer of
the county that imposed the wheel tax. Concurrently with the
remittance, 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 by
the 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 tax
collections, if any, to the bureau of motor vehicles at the same time
that 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 state
revenue; remittance to county treasurer; report to county auditor
Sec. 13. (a) If the wheel tax is collected directly by the bureau of
motor vehicles, instead of at a branch office, the commissioner of the
bureau shall:
(1) remit the wheel tax to, and file a wheel tax collections report
with, 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 office
manager is required to remit and report under section 11 of this
chapter.
(b) If the wheel tax for a commercial vehicle is collected directly
by the department of state revenue, the commissioner of the
department of state revenue shall:
(1) remit the wheel tax to, and file a wheel tax collections report
with, 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 office
manager is required to remit and report under section 11 of this
chapter. 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 consolidated
city, the city-county council may appropriate money derived from the
wheel tax to:
(1) the department of transportation established by IC 36-3-5-4
for 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 derived
from 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 a
consolidated city, the county treasurer shall deposit the wheel tax
revenues in a fund to be known as the "County Wheel Tax Fund".
(b) Before the twentieth day of each month, the county auditor
shall allocate the money deposited in the county wheel tax fund
during that month among the county and the cities and the towns in
the 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 county
treasurer shall distribute to the county and the cities and towns in the
county the money deposited in the county wheel tax fund during that
month. The county treasurer shall base the distribution on allocations
made by the county auditor for that month under subsection (b).
(d) A county, city, or town may only use the wheel tax revenues
it receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and
roads under its jurisdiction; or
(2) as a contribution to an authority established under
IC 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 a
county that contains a consolidated city of the first class and that has
adopted the wheel tax shall provide the county council with an
estimate of the wheel tax revenues to be received by the county
during the next calendar year. The county shall show the estimated
wheel tax revenues in its budget estimate for the calendar year.
(b) On or before August 1 of each year, the auditor of a county
that does not contain a consolidated city of the first class and that has
adopted the wheel tax shall provide the county and each city and
town in the county with an estimate of the wheel tax revenues to be
distributed to that unit during the next calendar year. The county,
city, or town shall show the estimated wheel tax revenues in its
budget 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 charge
prescribed under IC 9-29 for the wheel tax collected with respect to
each 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 the
vehicle without paying wheel tax imposed under this chapter with
respect to that registration commits a Class B misdemeanor.
(b) An employee of the bureau of motor vehicles, an employee of
a branch office, or the manager of a branch office who recklessly
issues a registration on any vehicle without collecting wheel tax
imposed under this chapter with respect to that registration commits
a Class B misdemeanor. As added by Acts 1980, P.L.10, SEC.5.
IC 6-3.5-5-1 Definitions
Sec. 1. As used in this chapter:
"Branch office" means a branch office of the bureau of motor
vehicles.
"Bus" has the meaning set forth in IC 9-13-2-17(a).
"Commercial motor vehicle" has the meaning set forth in
IC 6-6-5.5-1(c).
"County council" includes the city-county council of a county that
contains 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 the
limitation imposed by subsection (b), adopt an ordinance to impose
an annual wheel tax on each vehicle which:
(1) is included in one (1) of the classes of vehicles listed in
section 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of this
chapter; and
(3) is registered in the county.
(b) The county council of a county may not adopt an ordinance to
impose the wheel tax unless it concurrently adopts an ordinance
under IC 6-3.5-4 to impose the annual license excise surtax.
(c) The county council may impose the wheel tax at a different
rate for each of the classes of vehicles listed in section 3 of this
chapter. In addition, the county council may establish different rates
within the classes of buses, semitrailers, trailers, tractors, and trucks
based on weight classifications of those vehicles that are established
by the bureau of motor vehicles for use throughout Indiana.
However, the wheel tax rate for a particular class or weight
classification of vehicles may not be less than five dollars ($5) and
may not exceed forty dollars ($40). The county council shall state the
initial 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 this
chapter 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 under
IC 6-3.5-4; or
(5) a bus owned and operated by a religious or nonprofit youth
organization and used to haul persons to religious services or
for 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 the
wheel 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 tax
if it is registered in the county after December 31 of the year in
which the ordinance is adopted. If a county council adopts an
ordinance imposing the wheel tax after June 30 but before the
following January 1, a vehicle described in section 2(a) of this
chapter is subject to the tax if it is registered in the county after
December 31 of the year following the year in which the ordinance
is adopted. However, in the first year the tax is effective, the tax does
not apply to the registration of a motor vehicle for the registration
year that commenced in the calendar year preceding the year the tax
is 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, the
county 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 vehicle
registered after December 31 of the year the ordinance is adopted.
(b) The county council may not adopt an ordinance to rescind the
wheel tax unless it concurrently adopts an ordinance under
IC 6-3.5-4 to rescind the annual license excise surtax. In addition, the
county council may not adopt an ordinance to rescind the wheel tax
if any portion of a loan obtained by the county under IC 8-14-8 is
unpaid, or if any bonds issued by the 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.3.
IC 6-3.5-5-7 Increase or decrease of tax; rates
Sec. 7. (a) The county council may, subject to the limitations
imposed by subsection (b), adopt an ordinance to increase or
decrease the wheel tax rates. The new wheel tax rates must be within
the range of rates prescribed by section 2 of this chapter. New rates
that are established by an ordinance that is adopted after December
31 but before July 1 of the following year apply to vehicles
registered after December 31 of the year in which the ordinance to
change the rates is adopted. New rates that are established by an
ordinance that is adopted after June 30 but before July 1 of the
following year apply to motor vehicles registered after December 31
of the year following the year in which the ordinance is adopted.
(b) The county council may not adopt an ordinance to decrease
the wheel tax rate under this section if any portion of a loan obtained
by the county under IC 8-14-8 is unpaid, or if any bonds issued by
the 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 bureau
of 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 a
copy of the ordinance to the commissioner of the bureau of motor
vehicles. 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 has
been paid for the owner's registration year is entitled to a credit if
during that registration year the owner sells the vehicle. The amount
of the credit equals the wheel tax paid by the owner for the vehicle
that was sold. The credit may only be applied by the owner against
the wheel tax owed for a vehicle that is purchased during the same
registration year.
(b) An owner of a vehicle is not entitled to a refund of any part of
a 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 has
adopted the wheel tax unless he pays the wheel tax due, if any, to the
bureau of motor vehicles. The amount of the wheel tax due is based
on the wheel tax rate, for that class of vehicle, in effect at the time of
registration. The bureau of motor vehicles shall collect the wheel tax
due, if any, at the time a motor vehicle is registered. However, the
bureau 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 June
30, 2007.
(b) An owner of one (1) or more commercial vehicles paying an
apportioned registration to the state under the International
Registration Plan that is required to pay a wheel tax shall pay an
apportioned wheel tax calculated by dividing in-state actual miles by
total fleet miles generated during the preceding year. If in-state miles
are estimated for purposes of proportional registration, these miles
are divided by total actual and estimated fleet miles. The apportioned
wheel tax under this section shall be paid at the same time and in the
same manner as the commercial motor vehicle excise tax under
IC 6-6-5.5.
(c) A voucher from the department of state revenue showing
payment of the wheel tax may be accepted by the bureau of motor
vehicles in lieu of the payment required under section 9 of this
chapter. 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 be
deposited daily by the branch manager in a separate account in a
depository 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 the
month in which wheel tax is collected at a branch office, the branch
office manager shall remit the wheel tax to the county treasurer of
the county that imposed the wheel tax. Concurrently with the
remittance, 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 by
the 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 tax
collections, if any, to the bureau of motor vehicles at the same time
that 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 state
revenue; remittance to county treasurer; report to county auditor
Sec. 13. (a) If the wheel tax is collected directly by the bureau of
motor vehicles, instead of at a branch office, the commissioner of the
bureau shall:
(1) remit the wheel tax to, and file a wheel tax collections report
with, 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 office
manager is required to remit and report under section 11 of this
chapter.
(b) If the wheel tax for a commercial vehicle is collected directly
by the department of state revenue, the commissioner of the
department of state revenue shall:
(1) remit the wheel tax to, and file a wheel tax collections report
with, 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 office
manager is required to remit and report under section 11 of this
chapter. 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 consolidated
city, the city-county council may appropriate money derived from the
wheel tax to:
(1) the department of transportation established by IC 36-3-5-4
for 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 derived
from 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 a
consolidated city, the county treasurer shall deposit the wheel tax
revenues in a fund to be known as the "County Wheel Tax Fund".
(b) Before the twentieth day of each month, the county auditor
shall allocate the money deposited in the county wheel tax fund
during that month among the county and the cities and the towns in
the 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 county
treasurer shall distribute to the county and the cities and towns in the
county the money deposited in the county wheel tax fund during that
month. The county treasurer shall base the distribution on allocations
made by the county auditor for that month under subsection (b).
(d) A county, city, or town may only use the wheel tax revenues
it receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and
roads under its jurisdiction; or
(2) as a contribution to an authority established under
IC 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 a
county that contains a consolidated city of the first class and that has
adopted the wheel tax shall provide the county council with an
estimate of the wheel tax revenues to be received by the county
during the next calendar year. The county shall show the estimated
wheel tax revenues in its budget estimate for the calendar year.
(b) On or before August 1 of each year, the auditor of a county
that does not contain a consolidated city of the first class and that has
adopted the wheel tax shall provide the county and each city and
town in the county with an estimate of the wheel tax revenues to be
distributed to that unit during the next calendar year. The county,
city, or town shall show the estimated wheel tax revenues in its
budget 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 charge
prescribed under IC 9-29 for the wheel tax collected with respect to
each 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 the
vehicle without paying wheel tax imposed under this chapter with
respect to that registration commits a Class B misdemeanor.
(b) An employee of the bureau of motor vehicles, an employee of
a branch office, or the manager of a branch office who recklessly
issues a registration on any vehicle without collecting wheel tax
imposed under this chapter with respect to that registration commits
a Class B misdemeanor. As added by Acts 1980, P.L.10, SEC.5.
IC 6-3.5-5-1 Definitions
Sec. 1. As used in this chapter:
"Branch office" means a branch office of the bureau of motor
vehicles.
"Bus" has the meaning set forth in IC 9-13-2-17(a).
"Commercial motor vehicle" has the meaning set forth in
IC 6-6-5.5-1(c).
"County council" includes the city-county council of a county that
contains 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 the
limitation imposed by subsection (b), adopt an ordinance to impose
an annual wheel tax on each vehicle which:
(1) is included in one (1) of the classes of vehicles listed in
section 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of this
chapter; and
(3) is registered in the county.
(b) The county council of a county may not adopt an ordinance to
impose the wheel tax unless it concurrently adopts an ordinance
under IC 6-3.5-4 to impose the annual license excise surtax.
(c) The county council may impose the wheel tax at a different
rate for each of the classes of vehicles listed in section 3 of this
chapter. In addition, the county council may establish different rates
within the classes of buses, semitrailers, trailers, tractors, and trucks
based on weight classifications of those vehicles that are established
by the bureau of motor vehicles for use throughout Indiana.
However, the wheel tax rate for a particular class or weight
classification of vehicles may not be less than five dollars ($5) and
may not exceed forty dollars ($40). The county council shall state the
initial 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 this
chapter 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 under
IC 6-3.5-4; or
(5) a bus owned and operated by a religious or nonprofit youth
organization and used to haul persons to religious services or
for 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 the
wheel 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 tax
if it is registered in the county after December 31 of the year in
which the ordinance is adopted. If a county council adopts an
ordinance imposing the wheel tax after June 30 but before the
following January 1, a vehicle described in section 2(a) of this
chapter is subject to the tax if it is registered in the county after
December 31 of the year following the year in which the ordinance
is adopted. However, in the first year the tax is effective, the tax does
not apply to the registration of a motor vehicle for the registration
year that commenced in the calendar year preceding the year the tax
is 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, the
county 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 vehicle
registered after December 31 of the year the ordinance is adopted.
(b) The county council may not adopt an ordinance to rescind the
wheel tax unless it concurrently adopts an ordinance under
IC 6-3.5-4 to rescind the annual license excise surtax. In addition, the
county council may not adopt an ordinance to rescind the wheel tax
if any portion of a loan obtained by the county under IC 8-14-8 is
unpaid, or if any bonds issued by the 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.3.
IC 6-3.5-5-7 Increase or decrease of tax; rates
Sec. 7. (a) The county council may, subject to the limitations
imposed by subsection (b), adopt an ordinance to increase or
decrease the wheel tax rates. The new wheel tax rates must be within
the range of rates prescribed by section 2 of this chapter. New rates
that are established by an ordinance that is adopted after December
31 but before July 1 of the following year apply to vehicles
registered after December 31 of the year in which the ordinance to
change the rates is adopted. New rates that are established by an
ordinance that is adopted after June 30 but before July 1 of the
following year apply to motor vehicles registered after December 31
of the year following the year in which the ordinance is adopted.
(b) The county council may not adopt an ordinance to decrease
the wheel tax rate under this section if any portion of a loan obtained
by the county under IC 8-14-8 is unpaid, or if any bonds issued by
the 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 bureau
of 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 a
copy of the ordinance to the commissioner of the bureau of motor
vehicles. 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 has
been paid for the owner's registration year is entitled to a credit if
during that registration year the owner sells the vehicle. The amount
of the credit equals the wheel tax paid by the owner for the vehicle
that was sold. The credit may only be applied by the owner against
the wheel tax owed for a vehicle that is purchased during the same
registration year.
(b) An owner of a vehicle is not entitled to a refund of any part of
a 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 has
adopted the wheel tax unless he pays the wheel tax due, if any, to the
bureau of motor vehicles. The amount of the wheel tax due is based
on the wheel tax rate, for that class of vehicle, in effect at the time of
registration. The bureau of motor vehicles shall collect the wheel tax
due, if any, at the time a motor vehicle is registered. However, the
bureau 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 June
30, 2007.
(b) An owner of one (1) or more commercial vehicles paying an
apportioned registration to the state under the International
Registration Plan that is required to pay a wheel tax shall pay an
apportioned wheel tax calculated by dividing in-state actual miles by
total fleet miles generated during the preceding year. If in-state miles
are estimated for purposes of proportional registration, these miles
are divided by total actual and estimated fleet miles. The apportioned
wheel tax under this section shall be paid at the same time and in the
same manner as the commercial motor vehicle excise tax under
IC 6-6-5.5.
(c) A voucher from the department of state revenue showing
payment of the wheel tax may be accepted by the bureau of motor
vehicles in lieu of the payment required under section 9 of this
chapter. 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 be
deposited daily by the branch manager in a separate account in a
depository 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 the
month in which wheel tax is collected at a branch office, the branch
office manager shall remit the wheel tax to the county treasurer of
the county that imposed the wheel tax. Concurrently with the
remittance, 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 by
the 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 tax
collections, if any, to the bureau of motor vehicles at the same time
that 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 state
revenue; remittance to county treasurer; report to county auditor
Sec. 13. (a) If the wheel tax is collected directly by the bureau of
motor vehicles, instead of at a branch office, the commissioner of the
bureau shall:
(1) remit the wheel tax to, and file a wheel tax collections report
with, 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 office
manager is required to remit and report under section 11 of this
chapter.
(b) If the wheel tax for a commercial vehicle is collected directly
by the department of state revenue, the commissioner of the
department of state revenue shall:
(1) remit the wheel tax to, and file a wheel tax collections report
with, 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 office
manager is required to remit and report under section 11 of this
chapter. 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 consolidated
city, the city-county council may appropriate money derived from the
wheel tax to:
(1) the department of transportation established by IC 36-3-5-4
for 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 derived
from 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 a
consolidated city, the county treasurer shall deposit the wheel tax
revenues in a fund to be known as the "County Wheel Tax Fund".
(b) Before the twentieth day of each month, the county auditor
shall allocate the money deposited in the county wheel tax fund
during that month among the county and the cities and the towns in
the 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 county
treasurer shall distribute to the county and the cities and towns in the
county the money deposited in the county wheel tax fund during that
month. The county treasurer shall base the distribution on allocations
made by the county auditor for that month under subsection (b).
(d) A county, city, or town may only use the wheel tax revenues
it receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and
roads under its jurisdiction; or
(2) as a contribution to an authority established under
IC 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 a
county that contains a consolidated city of the first class and that has
adopted the wheel tax shall provide the county council with an
estimate of the wheel tax revenues to be received by the county
during the next calendar year. The county shall show the estimated
wheel tax revenues in its budget estimate for the calendar year.
(b) On or before August 1 of each year, the auditor of a county
that does not contain a consolidated city of the first class and that has
adopted the wheel tax shall provide the county and each city and
town in the county with an estimate of the wheel tax revenues to be
distributed to that unit during the next calendar year. The county,
city, or town shall show the estimated wheel tax revenues in its
budget 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 charge
prescribed under IC 9-29 for the wheel tax collected with respect to
each 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 the
vehicle without paying wheel tax imposed under this chapter with
respect to that registration commits a Class B misdemeanor.
(b) An employee of the bureau of motor vehicles, an employee of
a branch office, or the manager of a branch office who recklessly
issues a registration on any vehicle without collecting wheel tax
imposed under this chapter with respect to that registration commits
a Class B misdemeanor. As added by Acts 1980, P.L.10, SEC.5.
