Indiana Code — Title 6 (Taxation)
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.
Amendment history
As added by P.L.214-2005, SEC.22.
Source: view the official text
Nearby sections (25 sections)
- 6-6-9-11 · Revenues; deposit; auto rental excise tax account;…
- 6-6-9.5-1 · Application of chapter
- 6-6-9.5-2 · "Department"
- 6-6-9.5-3 · "Gross retail income"
- 6-6-9.5-4 · "Passenger motor vehicle"
- 6-6-9.5-5 · "Person"
- 6-6-9.5-6 · "Retail merchant"
- 6-6-9.5-7 · Imposition of tax; ordinance; rate; notices
- 6-6-9.5-8 · Exemptions
- 6-6-9.5-9 · Liability for tax; collection
- 6-6-9.5-10 · Imposition; payment; collection; returns
- 6-6-9.5-11 · Distribution
- 6-6-9.5-12 · Supplemental auto rental excise tax fund; uses
- 6-6-9.5-13 · Expiration
- 6-6-9.7-1 · "Department" defined
- 6-6-9.7-2 · "Gross retail income" defined
- 6-6-9.7-3 · "Passenger motor vehicle" defined
- 6-6-9.7-4 · "Person" defined
- 6-6-9.7-5 · "Retail merchant" defined
- 6-6-9.7-6 · "Truck" defined
- 6-6-9.7-7 · Imposition of tax; amount; notice to department of state
- 6-6-9.7-8 · Exemptions
- 6-6-9.7-9 · Liability for tax
- 6-6-9.7-10 · Manner of imposition, payment, and collection; filing of
- 6-6-9.7-11 · Auto rental excise tax account; distributions