Bill Text: IN HB1048 | 2012 | Regular Session | Introduced
Bill Title: Recreational vehicle excise tax.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Introduced - Dead) 2012-01-17 - Representative Neese added as coauthor [HB1048 Detail]
Download: Indiana-2012-HB1048-Introduced.html
Citations Affected: IC 6-6-5.1.
Synopsis: Recreational vehicle excise tax. Requires campground
owners to submit to the county assessor information concerning the
recreational vehicles located on their campgrounds on March 1 each
year. Requires the county assessor to determine which recreational
vehicles are not registered under the motor vehicle laws of Indiana or
any other state or country. Requires the county treasurer to issue bills
for recreational vehicle excise taxes due on unregistered recreational
vehicles in the county to the owners of those vehicles. Provides a
refund or credit if, after March 1 and before December 1, the owner of
an unregistered recreational vehicle registers the vehicle for use in
another state and pays a tax for the use of the vehicle in that state.
Requires the county assessor to assist in identifying the taxing units
entitled to receive a portion of the taxes collected with respect to
unregistered recreational vehicles.
Effective: Upon passage.
January 4, 2012, read first time and referred to Committee on Ways and Means.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(1) located on a campground space in Indiana on March 1 of a particular year, as determined by the county assessor of the county in which the campground and recreational vehicle are located; and
(2) not registered under the motor vehicle laws of:
(A) Indiana; or
(B) any other state or country.
fees imposed on recreational vehicles.
(b) The tax imposed by this chapter is a listed tax and subject to
IC 6-8.1.
(c) A recreational vehicle subject to this chapter may not be
assessed as personal property for the purpose of the assessment and
levy of personal property taxes after December 31, 2008, and is not
subject to ad valorem taxes first due and payable after December 31,
2009, regardless of whether the recreational vehicle is registered under
the state motor vehicle registration laws. A person may not be required
to give proof of the payment of ad valorem taxes as a condition to the
registration of a recreational vehicle subject to the tax imposed by this
chapter.
(d) A truck camper subject to this chapter may not be assessed as
personal property for the purpose of the assessment and levy of
personal property taxes after December 31, 2008, and is not subject to
ad valorem taxes first due and payable after December 31, 2009.
(1) for each registration year by the owner with respect to a recreational vehicle required to be registered for the registration year as provided in the state motor vehicle laws; or
(2) in the manner required by section 14.5 of this chapter with respect to an unregistered recreational vehicle.
(b) This subsection applies to a recreational vehicle subject to registration under IC 9-18. Except as provided in section 15 of this chapter, the tax is due on or before the regular annual registration date in each year on or before which the owner is required under the state motor vehicle registration laws to register vehicles. The tax shall be paid to the bureau at the time the recreational vehicle is registered by the owner as provided in the state motor vehicle registration laws. A recreational vehicle subject to taxation under this chapter shall be registered by the owner as being taxable in the county of the owner's residence. The payment of the tax imposed by this chapter is a condition to the right to register or reregister the recreational vehicle and is in addition to all other conditions prescribed by law.
bureau. A truck camper subject to taxation under this chapter is taxable
in the county of the owner's residence.
(c) (d) A voucher from the department of state revenue showing
payment of the tax imposed by this chapter may be accepted by the
bureau instead of a payment under subsection (a). (b).
(b) Before April 15 each year, a person operating a campground in Indiana shall annually submit to the county assessor of the county in which the campground is located a report that discloses the following information concerning the occupancy of the campground on March 1 of the calendar year in which the report is due:
(1) The name, address, and, if available, the telephone number of each person renting a campground space for a recreational vehicle.
(2) Whether a recreational vehicle owned by a person renting a campground space is parked on the rented space.
(3) For each recreational vehicle parked on a rented space at the campground, the following information:
(A) Whether the recreational vehicle displays a license plate issued by:
(i) Indiana; or
(ii) any other state or country.
(B) The following information from the license plate, if any, of the recreational vehicle:
(i) The license plate number.
(ii) The state or country of issuance.
(iii) The date of expiration.
(C) Any other information relevant to determining whether the recreational vehicle is registered under the motor vehicle laws of:
(i) Indiana; or
(ii) any other state or country.
(D) The year and model of the recreational vehicle.
(c) Using the reports submitted to the county assessor under subsection (b), the county assessor shall annually determine whether a person's recreational vehicle is an unregistered recreational vehicle for which the tax imposed by this chapter is
payable under section 14.5 of this chapter. The county assessor
shall:
(1) make the determinations required by this subsection
before August 15 each year; and
(2) report to the county treasurer before August 20 each year
the:
(A) name;
(B) address; and
(C) excise tax liability for that calendar year;
of each person owning an unregistered recreational vehicle
for which the tax imposed by this chapter is payable under
section 14.5 of this chapter.
(d) The bureau shall provide each county assessor and county
treasurer:
(1) the information necessary to determine the annual tax
liability of each person owning an unregistered recreational
vehicle for which the tax imposed by this chapter is payable
under section 14.5 of this chapter; and
(2) any assistance necessary to implement this section and
section 14.5 of this chapter.
(b) The tax imposed by this chapter on an unregistered recreational vehicle is payable to the county treasurer of the county in which the unregistered recreational vehicle is located on March 1 of a particular calendar year.
(c) Before September 1 of each year, the county treasurer shall mail an excise tax bill to each person listed on the report received from the county assessor under section 14.4(c)(2) of this chapter.
(d) A person receiving an excise tax bill under subsection (c) shall pay the taxes due to the county treasurer before October 1 of the calendar year in which the excise tax bill is received.
(e) Before November 1 of each calendar year in which excise taxes are collected by a county under this section, the county treasurer of the county shall do the following:
(1) Deposit the excise taxes collected in that year in the account for settlement described in section 22 of this chapter.
(2) Using information furnished by the county assessor, certify to the county auditor for each excise tax payment received
under this section:
(A) the location of the unregistered recreational vehicle for
which the payment was received; and
(B) the amount of the deposit attributable to the excise
taxes imposed on the unregistered recreational vehicle.
(b) The owner of a recreational vehicle registered with the bureau is entitled to a refund of taxes paid under this chapter if, after the owner's regular registration date, the owner:
(1) registers the recreational vehicle for use in another state; and
(2) pays tax for use of the recreational vehicle to another state for the same period for which the tax was paid under this chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual
(2) eight and thirty-three hundredths percent (8.33%) of the annual
(d) To claim the refund provided by this section, the owner of the recreational vehicle must provide the bureau with:
(1) a request for a refund on a form furnished by the bureau; and
(2) proof that a tax described in subsection (b)(2) was paid.
(b) The owner of an unregistered recreational vehicle is entitled to either a refund of taxes paid under this chapter or a credit against the taxes due under section 14.5 of this chapter if, after March 1 and before December 1 of a particular year, the owner:
(1) registers the recreational vehicle for use in another state; and
(2) pays tax for use of the recreational vehicle to another state for the same period for which the tax is due or was paid under this chapter.
(c) A refund or credit provided under subsection (b) is equal to:
(1) the annual excise tax paid or due for use of the
recreational vehicle by the owner of the vehicle for the year;
minus
(2) the product of:
(A) eight and thirty-three hundredths percent (8.33%) of
the annual excise tax paid or due for use of the recreational
vehicle; multiplied by
(B) the number of full or partial calendar months
beginning after the date the owner registers the
recreational vehicle for use in another state and ending
before January 1 of the following calendar year.
(d) To claim the refund or credit provided by this section, the
owner of the recreational vehicle must provide the county
treasurer of the county in which the unregistered recreational
vehicle is located on March 1 of a particular calendar year with:
(1) a request for a refund or credit on a form furnished by the
county treasurer; and
(2) proof that a tax described in subsection (b)(2) was paid.
(e) A request for a refund or credit for a particular calendar
year must be submitted to the county treasurer before December
10 of that calendar year.
(f) The bureau shall prescribe a form for a county's use under
this section.
(b) The county treasurer, upon receiving the excise tax collections, shall place the collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The amount collected shall be apportioned and distributed among the respective funds of each taxing unit in the same manner and at the same time as property taxes are apportioned and distributed.
(d) The determination under subsection (c) shall be made from:
(1) copies of vehicle registration forms and receipts for excise taxes paid on truck campers furnished by the bureau; and
(2) information furnished by the county assessor on the location of unregistered recreational vehicles.
Before the determination, the county assessor shall, from copies of registration forms and receipts, verify information pertaining to legal residence of persons owning taxable recreational vehicles and truck campers from the county assessor's records, to the extent the verification can be made. The county assessor shall further identify and verify from the assessor's records the taxing units within which the persons reside or in which unregistered recreational vehicles are located.
(e) Verifications under subsection (d) shall be completed not later than thirty (30) days after:
(1) receipt of vehicle registration forms and receipts by the county assessor; or
(2) the county assessor submits the report required by section 14.4(c) of this chapter to the county treasurer.
The county assessor shall certify the information to the county auditor for the county auditor's use when the information is checked and completed.
