Chapter 3.10
COUNTY EXCISE TAX AND WHEEL TAX
Sections:
3.10.010 Annual License County Excise Tax.
3.10.030 A County Excise Tax Fund and a Wheel Tax Fund.
3.10.040 Rescission of County Excise Tax and Wheel Tax.
3.10.060 Notice to Bureau of Motor Vehicles.
Prior legislation: Prior code §§ 70.10 – 70.14 and 70.99.
3.10.010 Annual License County Excise Tax.
Effective January 1, 2018, the following vehicles, registered in the County and subject to the State Excise Tax, shall be subject to the County Excise Tax, as set forth below, in accordance with the provisions of the County Motor Vehicle Excise Tax Act. The County Excise Tax shall be paid with the registration of each such motor vehicle. The County Treasurer shall deposit revenue received from the County Excise Tax in a fund to be known as the “Vanderburgh County Excise Tax Fund” (the “County Excise Tax Fund”) and shall distribute the moneys on deposit in the County Excise Tax Fund in accordance with the County Motor Vehicle Excise Tax Act.
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a. |
Passenger vehicles |
$20.00 |
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b. |
Motorcycles |
$20.00 |
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c. |
Trucks with a declared gross weight of 11,000 pounds or less |
$20.00 |
|
d. |
Motor driven cycles |
$20.00 |
(Ord. 08-17-014 § 1, amended, 8/24/17; Ord. 11-14-005 § 1, amended, 12/03/14; Added 4/5/1989)
3.10.020 Annual Wheel Tax.
Effective January 1, 2019, the following classes of vehicles, registered in the County, shall be subject to the Wheel Tax, as set forth below, in accordance with the provision of the County Wheel Tax Act. The Wheel Tax shall be paid with the registrations of each such motor vehicle. The County Treasurer shall deposit revenue received from the Wheel Tax into a fund to be known as the “Vanderburgh County Wheel Tax Fund” (the “Wheel Tax Fund”) and shall distribute the Wheel Tax Fund in accordance with the County Wheel Tax Act.
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A. |
TRUCKS IC 9-18.1-5-9 (including farm trucks, recovery vehicles and tractors not used in combination with a semitrailer) |
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|
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16,000 (11,001-16,000 lbs) |
$20.00 |
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26,000 (16,001-26,000 lbs) |
$20.00 |
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36,000 (26,001-36,000 lbs) |
$30.00 |
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48,000 (36,001-48,000 lbs) |
$30.00 |
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66,000 (48,001-66,000 lbs) |
$30.00 |
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78,000 (66,001-78,000 lbs) |
$30.00 |
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>78,000 (78,001 lbs and OVER) |
$45.00 |
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B. |
SEMITRACTORS IC 9-18.1-5-9 (tractors used in combination with a semitrailer) |
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|
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11,000 (1-11,000 lbs) |
$20.00 |
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16,000 (11,001-16,000 lbs) |
$20.00 |
|
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26,000 (16,001-26,000 lbs) |
$20.00 |
|
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36,000 (26,001-36,000 lbs) |
$30.00 |
|
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48,000 (36,001-48,000 lbs) |
$30.00 |
|
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66,000 (48,001-66,000 lbs) |
$30.00 |
|
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78,000 (66,001-78,000 lbs) |
$30.00 |
|
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>78,000 (78,001 lbs and over) |
$45.00 |
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C. |
TRAILERS used with motor vehicles IC 9-18.1-5-8 (includes farm trailers 12,000 lbs and over) |
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|
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3,000 (1-3,000 lbs) |
$20.00 |
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9,000 (3,001-9,000 lbs) |
$20.00 |
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12,000 (9,001-12,000 lbs) |
$20.00 |
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16,000 (12,001-16,000 lbs) |
$20.00 |
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22,000 (16,001-22,000 lbs) |
$20.00 |
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>22,000 (22,001 lbs and over) |
$20.00 |
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D. |
RV IC 9-18.1-5-6 |
$20.00 |
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E. |
SEMITRAILERS IC 9-18.1-5-10 |
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|
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includes farm semitrailers |
$20.00 |
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F. |
BUSES FOR-HIRE BUS IC 9-18.1-5-9 |
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|
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11,000 (1-11,000 lbs) |
$20.00 |
|
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16,000 (11,001-16,000 lbs) |
$20.00 |
|
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26,000 (16,001-26,000 lbs) |
$20.00 |
|
|
36,000 (26,001-36,000 lbs) |
$20.00 |
|
|
48,000 (36,001-48,000 lbs) |
$20.00 |
|
|
66,000 (48,001-66,000 lbs) |
$20.00 |
|
|
78,000 (66,001-78,000 lbs) |
$20.00 |
|
|
>78,000 (78,001 lbs and over) |
$20.00 |
Pursuant to the County Wheel Tax Act, a vehicle is exempt from the Wheel Tax, if it is:
a. Owned by the State of Indiana (the “State”) or a State agency or a political subdivision thereof;
b. Subject to the annual license excise County Excise Tax imposed under I.C. 6-3.5-4; or
c. A bus owned and operated by a religious or nonprofit youth organization and used to haul persons to religious services for the benefit of its members.
(Ord. 08-18-015 § 2, amended, 8/29/18; Ord. 08-17-014 § 2, amended, 8/24/17; Added 4/5/1989)
3.10.030 A County Excise Tax Fund and a Wheel Tax Fund.
The Vanderburgh County Treasurer is hereby ordered to create a fund to be known as the “Vanderburgh County Excise Tax Fund” to be distributed to local units of government pursuant to the provisions of I.C.6-3.5-4-13. The Vanderburgh County Treasurer is further ordered to create a fund to be known as the “Vanderburgh County Wheel Tax Fund” to be distributed to local units of government pursuant to the provisions of I.C.6-3.5-5-15. All revenue derived by Vanderburgh County from the collection of the County Excise Tax and Wheel Tax shall be used only to construct, reconstruct, repair, or maintain streets and roads under the jurisdiction of Vanderburgh County.
(Ord. 08-17-014 § 3, amended, 8/24/17; Added 4/5/1989)
3.10.040 Rescission of County Excise Tax and Wheel Tax.
This Ordinance may be rescinded, subject to Indiana Code 6-3.5-4-4 and Indiana Code 6-3.5-5-6, and the rates set forth herein may be decreased or increased only in accordance with the Act.
(Ord. 08-17-014 § 4, amended, 8/24/17; Added 4/5/1989)
3.10.050 Effective Date.
This Ordinance shall be effective as set forth herein and shall remain in effect unless amended or repealed. This Ordinance shall replace all prior Ordinances on this subject, including Ordinance No. CO.11-14-005.
(Ord. 08-17-014 § 5, amended, 8/24/17; Added 4/5/1989)
3.10.060 Notice to Bureau of Motor Vehicles.
The County Auditor is hereby directed to send a copy of this Ordinance to the Commissioner of the Bureau of Motor Vehicles as required by the Act.
(Ord. 08-17-014 § 6, amended, 8/24/17; Added 4/5/1989)
3.10.070 Severability.
Should any provision (section, paragraph, sentence, clause or any other portion) of this ordinance be declared by a court of competent jurisdiction to be invalid for any reason, the remaining provisions shall not be affected, if and only if such remaining provisions can, without the invalid provision or provisions, be given the affect intended by the County Council in adopting this ordinance.
(Added 4/5/1989)