(a)The city-county council of a county that
contains a consolidated city 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 and trucks in the county for
periods of less than thirty (30) days. The ordinance must specify that
the tax expires December 31, 2027.
(b)Except as provided in subsections (c) and (f), the county
supplemental auto rental excise tax that may be imposed upon the
rental of a passenger motor vehicle or truck equals two percent (2%) of
the gross retail income received by the retail merchant for the rental.
(c)On or before June 30, 2005, the city-county council may, by
ordinance adopted by a majority of the members elected to the
city-county council, increase the tax imposed
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(a) The city-county council of a county that
contains a consolidated city 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 and trucks in the county for
periods of less than thirty (30) days. The ordinance must specify that
the tax expires December 31, 2027.
(b) Except as provided in subsections (c) and (f), the county
supplemental auto rental excise tax that may be imposed upon the
rental of a passenger motor vehicle or truck equals two percent (2%) of
the gross retail income received by the retail merchant for the rental.
(c) On or before June 30, 2005, the city-county council may, by
ordinance adopted by a majority of the members elected to the
city-county council, increase the tax imposed under subsection (a) from
two percent (2%) to four percent (4%). The ordinance must specify
that:
(1) if on December 31, 2027, there are obligations owed by the
capital improvement board of managers to the Indiana stadium
and convention building authority or any state agency under IC 5-1-17-26, the original two percent (2%) rate imposed under
subsection (a) continues to be levied after its original expiration
date set forth in subsection (a) and through December 31, 2040;
and
(2) the additional rate authorized under this subsection expires on:
(A) January 1, 2041;
(B) January 1, 2010, if on that date there are no obligations
owed by the capital improvement board of managers to the
Indiana stadium and convention building authority or to any
state agency under IC 5-1-17-26; or
(C) October 1, 2005, if on that date there are no obligations
owed by the capital improvement board of managers to the
Indiana stadium and convention building authority or to any
state agency under a lease or a sublease of an existing capital
improvement entered into under IC 5-1-17, unless waived by
the budget director.
(d) The amount collected from that portion of county supplemental
auto rental excise tax imposed under:
(1) subsection (b) and collected after December 31, 2027;
(2) subsection (c); and
(3) subsection (f);
shall, in the manner provided by section 11 of this chapter, be
distributed to the capital improvement board of managers operating in
a consolidated city or its designee. So long as there are any current or
future obligations owed by the capital improvement board of managers
to the Indiana stadium and convention building authority created by IC 5-1-17 or any state agency pursuant to a lease or other agreement
entered into between the capital improvement board of managers and
the Indiana stadium and convention building authority or any state
agency under IC 5-1-17-26, the capital improvement board of managers
or its designee shall deposit the revenues received under this
subsection in a special fund, which may be used only for the payment
of the obligations described in this subsection.
(e) After January 1, 2013, and before March 1, 2013, the city-county
council may, by ordinance adopted by a majority of the members
elected to the city-county council, increase the tax rate imposed under
subsection (a) by not more than two percent (2%). The amount
collected from an increase adopted under this subsection shall be
deposited in the sports and convention facilities operating fund
established by IC 36-7-31-16. An increase in the tax rate under this
subsection continues in effect unless the increase is rescinded.
However, any increase in the tax rate under this subsection may not
continue in effect after December 31, 2040.
(f) The county supplemental auto rental excise tax does not apply to
the sharing of passenger motor vehicles or trucks through a peer to peer
vehicle sharing program (as defined in IC 24-4-9.2-4) in the county
unless the city-county council adopts an ordinance, by a majority of the
members elected to the city-county council, to impose the tax as
provided in this section. The city-county council may adopt an
ordinance to impose the county supplemental auto rental excise tax on
the sharing of passenger motor vehicles or trucks 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 or truck; multiplied by
(2) one percent (1%).
The ordinance must specify that the ordinance expires December 31,
2027.
(g) If a city-county council adopts an ordinance under subsection
(a), (c), (e), or (f), the city-county council shall immediately send a
certified copy of the ordinance to the commissioner of the department
of state revenue.
(h) If a city-county council adopts an ordinance under subsection
(a), (c), (e), or (f) on or before the fifteenth day of a month, the county
supplemental auto rental excise tax applies to auto rentals after the last
day of the month in which the ordinance is adopted. If the city-county
council adopts an ordinance under subsection (a), (c), (e), or (f) after
the fifteenth day of a month, the county supplemental auto rental excise
tax applies to auto rentals after the last day of the month following the
month in which the ordinance is adopted.