IC 6-6-9.5
Chapter 9.5. Vanderburgh County Supplemental Auto Rental
Excise 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 the
department 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 the
meaning 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 the
meaning 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 forth
in 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 meaning
set 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 the
county may adopt an ordinance to impose an excise tax, known as the
county supplemental auto rental excise tax, upon the rental of
passenger motor vehicles in the county for periods of less than thirty
(30) days. The ordinance must specify that the tax expires December
31, 2036.
(b) The county supplemental auto rental excise tax that may be
imposed upon the rental of a passenger motor vehicle is two percent
(2%) of the gross retail income received by the retail merchant for
the rental.
(c) If the city legislative body adopts an ordinance under
subsection (a), the city legislative body shall immediately send a
certified copy of the ordinance to the commissioner of the
department.
(d) If the city legislative body adopts an ordinance under
subsection (a) before June 1 of a year, the county supplemental auto
rental excise tax applies to auto rentals after June 30 of the year in
which the ordinance is adopted. If the city legislative body adopts an
ordinance under subsection (a) on or after June 1 of a year, the
county supplemental auto rental excise tax applies to auto rentals
after 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 funeral
director licensed under IC 25-15 is exempt from the county
supplemental auto rental excise tax if the rental is part of the services
provided by the funeral director for a funeral.
(b) The temporary rental of a passenger motor vehicle is exempt
from 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 or
purchase price of a motor vehicle; and
(C) that undertakes to perform or provide repair or
replacement service, or indemnification for that service, for
the operational or structural failure of a motor vehicle due to
a defect in materials or skill of work or normal wear and
tear;
(2) made or reimbursed under a contract for mechanical
breakdown insurance;
(3) made or reimbursed under a contract for automobile
collision insurance or automobile comprehensive insurance that
covers the temporary lease of a vehicle to a person after the
person'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 to
a defect in materials or skill of work, normal wear and tear,
or other damage; or
(B) until the person permanently replaces a vehicle that has
been 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 for
the county supplemental auto rental excise tax. The person shall pay
the tax to the retail merchant as a separate amount added to the
consideration for the rental. The retail merchant shall collect the tax
as 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, the
county supplemental auto rental excise tax shall be imposed, paid,
and collected in the same manner that the state gross retail tax is
imposed, paid, and collected under IC 6-2.5.
(b) Each retail merchant filing a return for the county
supplemental auto rental excise tax shall indicate in the return:
(1) all locations in the county where the retail merchant
collected county supplemental auto rental excise taxes; and
(2) the amount of county supplemental auto rental excise taxes
collected at each location.
(c) The return to be filed for the payment of the county
supplemental auto rental excise tax may be:
(1) a separate return;
(2) combined with the return filed for the payment of the auto
rental excise tax under IC 6-6-9; or
(3) combined with the return filed for the payment of the state
gross 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 this
chapter shall be paid monthly by the treasurer of state to the fiscal
officer of the most populous city in the county upon warrants issued
by 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, the
fiscal officer of the most populous city in the county shall establish
a supplemental auto rental excise tax fund.
(b) The city fiscal officer shall deposit in the supplemental auto
rental excise tax fund all amounts received under this chapter.
(c) Any money earned from the investment of money in the
supplemental auto rental excise tax fund becomes a part of the fund.
(d) Money in the supplemental auto rental excise tax fund shall be
used by the city legislative body for capital improvements in the city
that 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.
IC 6-6-9.5
Chapter 9.5. Vanderburgh County Supplemental Auto Rental
Excise 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 the
department 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 the
meaning 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 the
meaning 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 forth
in 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 meaning
set 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 the
county may adopt an ordinance to impose an excise tax, known as the
county supplemental auto rental excise tax, upon the rental of
passenger motor vehicles in the county for periods of less than thirty
(30) days. The ordinance must specify that the tax expires December
31, 2036.
(b) The county supplemental auto rental excise tax that may be
imposed upon the rental of a passenger motor vehicle is two percent
(2%) of the gross retail income received by the retail merchant for
the rental.
(c) If the city legislative body adopts an ordinance under
subsection (a), the city legislative body shall immediately send a
certified copy of the ordinance to the commissioner of the
department.
(d) If the city legislative body adopts an ordinance under
subsection (a) before June 1 of a year, the county supplemental auto
rental excise tax applies to auto rentals after June 30 of the year in
which the ordinance is adopted. If the city legislative body adopts an
ordinance under subsection (a) on or after June 1 of a year, the
county supplemental auto rental excise tax applies to auto rentals
after 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 funeral
director licensed under IC 25-15 is exempt from the county
supplemental auto rental excise tax if the rental is part of the services
provided by the funeral director for a funeral.
(b) The temporary rental of a passenger motor vehicle is exempt
from 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 or
purchase price of a motor vehicle; and
(C) that undertakes to perform or provide repair or
replacement service, or indemnification for that service, for
the operational or structural failure of a motor vehicle due to
a defect in materials or skill of work or normal wear and
tear;
(2) made or reimbursed under a contract for mechanical
breakdown insurance;
(3) made or reimbursed under a contract for automobile
collision insurance or automobile comprehensive insurance that
covers the temporary lease of a vehicle to a person after the
person'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 to
a defect in materials or skill of work, normal wear and tear,
or other damage; or
(B) until the person permanently replaces a vehicle that has
been 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 for
the county supplemental auto rental excise tax. The person shall pay
the tax to the retail merchant as a separate amount added to the
consideration for the rental. The retail merchant shall collect the tax
as 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, the
county supplemental auto rental excise tax shall be imposed, paid,
and collected in the same manner that the state gross retail tax is
imposed, paid, and collected under IC 6-2.5.
(b) Each retail merchant filing a return for the county
supplemental auto rental excise tax shall indicate in the return:
(1) all locations in the county where the retail merchant
collected county supplemental auto rental excise taxes; and
(2) the amount of county supplemental auto rental excise taxes
collected at each location.
(c) The return to be filed for the payment of the county
supplemental auto rental excise tax may be:
(1) a separate return;
(2) combined with the return filed for the payment of the auto
rental excise tax under IC 6-6-9; or
(3) combined with the return filed for the payment of the state
gross 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 this
chapter shall be paid monthly by the treasurer of state to the fiscal
officer of the most populous city in the county upon warrants issued
by 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, the
fiscal officer of the most populous city in the county shall establish
a supplemental auto rental excise tax fund.
(b) The city fiscal officer shall deposit in the supplemental auto
rental excise tax fund all amounts received under this chapter.
(c) Any money earned from the investment of money in the
supplemental auto rental excise tax fund becomes a part of the fund.
(d) Money in the supplemental auto rental excise tax fund shall be
used by the city legislative body for capital improvements in the city
that 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.
IC 6-6-9.5
Chapter 9.5. Vanderburgh County Supplemental Auto Rental
Excise 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 the
department 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 the
meaning 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 the
meaning 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 forth
in 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 meaning
set 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 the
county may adopt an ordinance to impose an excise tax, known as the
county supplemental auto rental excise tax, upon the rental of
passenger motor vehicles in the county for periods of less than thirty
(30) days. The ordinance must specify that the tax expires December
31, 2036.
(b) The county supplemental auto rental excise tax that may be
imposed upon the rental of a passenger motor vehicle is two percent
(2%) of the gross retail income received by the retail merchant for
the rental.
(c) If the city legislative body adopts an ordinance under
subsection (a), the city legislative body shall immediately send a
certified copy of the ordinance to the commissioner of the
department.
(d) If the city legislative body adopts an ordinance under
subsection (a) before June 1 of a year, the county supplemental auto
rental excise tax applies to auto rentals after June 30 of the year in
which the ordinance is adopted. If the city legislative body adopts an
ordinance under subsection (a) on or after June 1 of a year, the
county supplemental auto rental excise tax applies to auto rentals
after 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 funeral
director licensed under IC 25-15 is exempt from the county
supplemental auto rental excise tax if the rental is part of the services
provided by the funeral director for a funeral.
(b) The temporary rental of a passenger motor vehicle is exempt
from 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 or
purchase price of a motor vehicle; and
(C) that undertakes to perform or provide repair or
replacement service, or indemnification for that service, for
the operational or structural failure of a motor vehicle due to
a defect in materials or skill of work or normal wear and
tear;
(2) made or reimbursed under a contract for mechanical
breakdown insurance;
(3) made or reimbursed under a contract for automobile
collision insurance or automobile comprehensive insurance that
covers the temporary lease of a vehicle to a person after the
person'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 to
a defect in materials or skill of work, normal wear and tear,
or other damage; or
(B) until the person permanently replaces a vehicle that has
been 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 for
the county supplemental auto rental excise tax. The person shall pay
the tax to the retail merchant as a separate amount added to the
consideration for the rental. The retail merchant shall collect the tax
as 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, the
county supplemental auto rental excise tax shall be imposed, paid,
and collected in the same manner that the state gross retail tax is
imposed, paid, and collected under IC 6-2.5.
(b) Each retail merchant filing a return for the county
supplemental auto rental excise tax shall indicate in the return:
(1) all locations in the county where the retail merchant
collected county supplemental auto rental excise taxes; and
(2) the amount of county supplemental auto rental excise taxes
collected at each location.
(c) The return to be filed for the payment of the county
supplemental auto rental excise tax may be:
(1) a separate return;
(2) combined with the return filed for the payment of the auto
rental excise tax under IC 6-6-9; or
(3) combined with the return filed for the payment of the state
gross 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 this
chapter shall be paid monthly by the treasurer of state to the fiscal
officer of the most populous city in the county upon warrants issued
by 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, the
fiscal officer of the most populous city in the county shall establish
a supplemental auto rental excise tax fund.
(b) The city fiscal officer shall deposit in the supplemental auto
rental excise tax fund all amounts received under this chapter.
(c) Any money earned from the investment of money in the
supplemental auto rental excise tax fund becomes a part of the fund.
(d) Money in the supplemental auto rental excise tax fund shall be
used by the city legislative body for capital improvements in the city
that 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.
