Indiana § 6-6-9.5-7 Imposition of tax; ordinance; rate; notices

Indiana Statutes

§ 6-6-9.5-7 — Imposition of tax; ordinance; rate; notices

Indiana § 6-6-9.5-7

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 9.5Vanderburgh County Supplemental Auto Rental Excise

This text of Indiana § 6-6-9.5-7 (Imposition of tax; ordinance; rate; notices) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-6-9.5-7 (2026).

Text

(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 le

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(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.