Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-6-9.5-7

Imposition of tax; ordinance; rate; notices

Official textiga.in.govlast amended

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) Except as provided in subsection (c), 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) The county supplemental auto rental excise tax does not apply to the sharing of passenger motor vehicles through a peer to peer vehicle sharing program (as defined in

IC 24-4-9.2-4) in the county unless the legislative body of the most populous city in the county adopts an ordinance to impose the tax as provided in this section. The legislative body of the most populous city in the county may adopt an ordinance to impose the county supplemental auto rental excise tax on the sharing of passenger motor vehicles registered in the county for purposes of IC 6-6-5 through a peer to peer vehicle sharing program. The amount of the tax is equal to:

# (1)

the gross retail income received by the peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) for the sharing of the passenger motor vehicle; multiplied by

# (2)

one percent (1%).
The ordinance must specify that the ordinance expires December 31, 2036.

(d) If the city legislative body adopts an ordinance under subsection (a) or (c), the city legislative body shall immediately send a certified copy of the ordinance to the commissioner of the department.

(e) If the city legislative body adopts an ordinance under subsection (a) or (c) 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) or (c) 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. Amended by P.L.108-2019, SEC.126.

Amendment history

As added by P.L.214-2005, SEC.22. Amended by P.L.108-2019, SEC.126.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-6-9-6 · "Truck" defined
  2. 6-6-9-7 · Imposition of tax; amount
  3. 6-6-9-8 · Exemption of certain trucks and peer to peer vehicle sharing
  4. 6-6-9-9 · Liability for tax
  5. 6-6-9-10 · Manner of imposition, payment, and collection; filing of
  6. 6-6-9-11 · Revenues; deposit; auto rental excise tax account;…
  7. 6-6-9.5-1 · Application of chapter
  8. 6-6-9.5-2 · "Department"
  9. 6-6-9.5-3 · "Gross retail income"
  10. 6-6-9.5-4 · "Passenger motor vehicle"
  11. 6-6-9.5-5 · "Person"
  12. 6-6-9.5-6 · "Retail merchant"
  13. 6-6-9.5-7 · Imposition of tax; ordinance; rate; notices
  14. 6-6-9.5-8 · Exemptions
  15. 6-6-9.5-9 · Liability for tax; collection
  16. 6-6-9.5-10 · Imposition; payment; collection; returns
  17. 6-6-9.5-11 · Distribution
  18. 6-6-9.5-12 · Supplemental auto rental excise tax fund; uses
  19. 6-6-9.5-13 · Expiration
  20. 6-6-9.7-1 · "Department" defined
  21. 6-6-9.7-2 · "Gross retail income" defined
  22. 6-6-9.7-3 · "Passenger motor vehicle" defined
  23. 6-6-9.7-4 · "Person" defined
  24. 6-6-9.7-5 · "Retail merchant" defined
  25. 6-6-9.7-6 · "Truck" defined
Full table of contents →