Bill Text: IN HB1176 | 2010 | Regular Session | Introduced
Bill Title: Recreational vehicle excise tax.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2010-01-19 - Representatives Dermody and Dodge added as coauthors [HB1176 Detail]
Download: Indiana-2010-HB1176-Introduced.html
Introduced Version
HOUSE BILL No. 1176
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DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-6-5.1.
Synopsis: Recreational vehicle excise tax. Provides that a recreational
vehicle that is located in Indiana on May 1 and has not been operated
on the highways of Indiana in the previous six months is presumed to
be permanently located in Indiana. Specifies that the recreational
vehicle and truck camper excise tax applies to recreational vehicles that
are not registered in Indiana but are permanently located in Indiana.
Requires the county assessor to determine which recreational vehicles
are not registered in Indiana but are permanently located in Indiana.
Requires campground owners to submit certain information to the
county assessor. Requires the county treasurer to bill the owners of
recreational vehicles that are not registered but are permanently located
in Indiana.
Effective: Upon passage.
Saunders, Dembowski
January 7, 2010, read first time and referred to Committee on Ways and Means.
Introduced
Second Regular Session 116th General Assembly (2010)
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
HOUSE BILL No. 1176
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-6-5.1-10; (10)IN1176.1.1. -->
SECTION 1. IC 6-6-5.1-10, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
UPON PASSAGE]: Sec. 10. (a) Beginning January 1, 2010, there is
imposed an annual license excise tax on each recreational vehicles and
vehicle or truck campers camper that meets at least one (1) of the
following requirements:
(1) It is a recreational vehicle subject to registration under IC 9-18.
(2) It is a truck camper owned by an Indiana resident.
(3) It is a recreational vehicle permanently located in Indiana as determined by the county assessor of the county in which the recreational vehicle is located.
The excise tax is imposed instead of the ad valorem property tax levied for state or local purposes but in addition to any registration 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) It is a recreational vehicle subject to registration under IC 9-18.
(2) It is a truck camper owned by an Indiana resident.
(3) It is a recreational vehicle permanently located in Indiana as determined by the county assessor of the county in which the recreational vehicle is located.
The excise tax is imposed instead of the ad valorem property tax levied for state or local purposes but in addition to any registration 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.
SOURCE: IC 6-6-5.1-14.4; (10)IN1176.1.2. -->
SECTION 2. IC 6-6-5.1-14.4 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 14.4. (a) Each person
operating a campground shall submit to the county assessor, before
July 15 of each year, a report that discloses the following
information for each recreational vehicle located in the
campground on June 15 of that year:
(1) The name and address of each person renting campground space for a recreational vehicle.
(2) The date that a recreational vehicle owned by a person described in subdivision (1) is parked on a campground space.
(3) Any other information relevant to the determination under subsection (b) of whether the recreational vehicle is permanently located in Indiana.
(4) The year and model of the recreational vehicle.
(b) Each year the county assessor shall determine whether a recreational vehicle is permanently located in Indiana, using the reports submitted to the county assessor under subsection (a). The county assessor shall:
(1) make the determinations required by this subsection before August 15; and
(2) report to the county treasurer before August 20 the:
(A) name;
(B) address; and
(C) annual tax liability;
of each person the county assessor determines is required to pay the tax to the county treasurer under section 14.5(c) of this chapter.
(c) The bureau shall provide each county assessor and county
(1) The name and address of each person renting campground space for a recreational vehicle.
(2) The date that a recreational vehicle owned by a person described in subdivision (1) is parked on a campground space.
(3) Any other information relevant to the determination under subsection (b) of whether the recreational vehicle is permanently located in Indiana.
(4) The year and model of the recreational vehicle.
(b) Each year the county assessor shall determine whether a recreational vehicle is permanently located in Indiana, using the reports submitted to the county assessor under subsection (a). The county assessor shall:
(1) make the determinations required by this subsection before August 15; and
(2) report to the county treasurer before August 20 the:
(A) name;
(B) address; and
(C) annual tax liability;
of each person the county assessor determines is required to pay the tax to the county treasurer under section 14.5(c) of this chapter.
(c) The bureau shall provide each county assessor and county
treasurer any assistance necessary to implement this section and
section 14.5 of this chapter.
SOURCE: IC 6-6-5.1-14.5; (10)IN1176.1.3. -->
SECTION 3. IC 6-6-5.1-14.5 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE UPON PASSAGE]: Sec. 14.5. (a) This section applies
to a recreational vehicle that the county assessor determines is:
(1) not registered under IC 9-18; and
(2) permanently located in Indiana.
(b) A recreational vehicle that is located in Indiana on May 1 and has not been operated on the highways of Indiana in the previous six (6) months is presumed to be permanently located in Indiana.
(c) Notwithstanding section 14(a) of this chapter, the tax imposed by this chapter on a recreational vehicle described in subsection (a) is payable to the county treasurer of the county in which the recreational vehicle is located.
(d) 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) of this chapter.
(e) A person receiving an excise tax bill under subsection (d) shall pay the taxes due to the county treasurer before October 1 of the calendar year in which the excise tax bill is received.
(1) not registered under IC 9-18; and
(2) permanently located in Indiana.
(b) A recreational vehicle that is located in Indiana on May 1 and has not been operated on the highways of Indiana in the previous six (6) months is presumed to be permanently located in Indiana.
(c) Notwithstanding section 14(a) of this chapter, the tax imposed by this chapter on a recreational vehicle described in subsection (a) is payable to the county treasurer of the county in which the recreational vehicle is located.
(d) 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) of this chapter.
(e) A person receiving an excise tax bill under subsection (d) shall pay the taxes due to the county treasurer before October 1 of the calendar year in which the excise tax bill is received.
SOURCE: ; (10)IN1176.1.4. -->
SECTION 4. [EFFECTIVE UPON PASSAGE] (a) IC 6-6-5.1-10,
as amended by this act, applies to recreational vehicle and truck
camper excise taxes imposed in a calendar year beginning after
December 31, 2009.
(b) IC 6-6-5.1-14.4 and IC 6-6-5.1-14.5, both as added by this act, apply to recreational vehicle excise taxes imposed in a calendar year beginning after December 31, 2009.
(c) This SECTION expires January 1, 2011.
(b) IC 6-6-5.1-14.4 and IC 6-6-5.1-14.5, both as added by this act, apply to recreational vehicle excise taxes imposed in a calendar year beginning after December 31, 2009.
(c) This SECTION expires January 1, 2011.
SOURCE: ; (10)IN1176.1.5. -->
SECTION 5. An emergency is declared for this act.
