Bill Text: IN SB0389 | 2013 | Regular Session | Amended
Bill Title: County excise surtax and wheel tax.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2013-03-07 - Representative Karickhoff added as cosponsor [SB0389 Detail]
Download: Indiana-2013-SB0389-Amended.html
January 25, 2013
SENATE BILL No. 389
_____
DIGEST OF SB 389
(Updated January 22, 2013 11:59 am - DI 73)
Citations Affected: IC 6-3.5.
Synopsis: County excise surtax and wheel tax. Permits a county
income tax council to impose a motor vehicle excise surtax and a wheel
tax for a county. (Current law permits the county council to impose
these taxes.) Specifies that the body that initially imposes the excise
surtax and wheel tax is the body that is empowered to increase,
decrease, or rescind the excise surtax and wheel tax.
Effective: June 1, 2013.
Boots
, Hershman
January 10, 2013, read first time and referred to Committee on Tax and Fiscal Policy.
January 24, 2013, amended, reported favorably _ Do Pass.
January 25, 2013
First Regular Session 118th General Assembly (2013)
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
SENATE BILL No. 389
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 6-3.5-4-1; (13)SB0389.1.1. -->
SECTION 1. IC 6-3.5-4-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 1. As used in this
chapter:
"Adopting entity" means either the county council or the county income tax council established by IC 6-3.5-6-2 for the county, whichever adopts an ordinance to impose a surtax first.
"Branch office" means a branch office of the bureau of motor vehicles.
"County council" includes the city-county council of a county that contains a consolidated city of the first class.
"Motor vehicle" means a vehicle which is subject to the annual license excise tax imposed under IC 6-6-5.
"Net annual license excise tax" means the tax due under IC 6-6-5 after the application of the adjustments and credits provided by that chapter.
"Surtax" means the annual license excise surtax imposed bya
county council an adopting entity under this chapter.
"Adopting entity" means either the county council or the county income tax council established by IC 6-3.5-6-2 for the county, whichever adopts an ordinance to impose a surtax first.
"Branch office" means a branch office of the bureau of motor vehicles.
"County council" includes the city-county council of a county that contains a consolidated city of the first class.
"Motor vehicle" means a vehicle which is subject to the annual license excise tax imposed under IC 6-6-5.
"Net annual license excise tax" means the tax due under IC 6-6-5 after the application of the adjustments and credits provided by that chapter.
"Surtax" means the annual license excise surtax imposed by
SOURCE: IC 6-3.5-4-1.1; (13)SB0389.1.2. -->
SECTION 2. IC 6-3.5-4-1.1 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JUNE
1, 2013]: Sec. 1.1. For purposes of acting as the adopting entity
under this chapter, a county income tax council is comprised of the
same members as the county income tax council that is established
by IC 6-3.5-6-2 for the county (regardless of the income tax that
may be in effect in the county). The county income tax council shall
use the same procedures that apply under IC 6-3.5-6 when acting
as an adopting entity under this chapter.
SOURCE: IC 6-3.5-4-2; (13)SB0389.1.3. -->
SECTION 3. IC 6-3.5-4-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 2. (a) The county
council An adopting entity of any county may, subject to the
limitation imposed by subsection (c), adopt an ordinance to impose an
annual license excise surtax at the same rate or amount on each motor
vehicle listed in subsection (b) that is registered in the county. The
county council adopting entity may impose the surtax either:
(1) at a rate of not less than two percent (2%) nor more than ten percent (10%); or
(2) at a specific amount of at least seven dollars and fifty cents ($7.50) and not more than twenty-five dollars ($25).
However, the surtax on a vehicle may not be less than seven dollars and fifty cents ($7.50). Thecounty council adopting entity shall state the
surtax rate or amount in the ordinance which imposes the tax.
(b) The license excise surtax applies to the following vehicles:
(1) Passenger vehicles.
(2) Motorcycles.
(3) Trucks with a declared gross weight that does not exceed eleven thousand (11,000) pounds.
(c) Thecounty council adopting entity may not adopt an ordinance
to impose the surtax unless it concurrently adopts an ordinance under
IC 6-3.5-5 to impose the wheel tax.
(d) Notwithstanding any other provision of this chapter or IC 6-3.5-5, ordinances adopted by a county council beforeJune 1,
1983, June 1, 2013, to impose or change the annual license excise
surtax and the annual wheel tax in the county remain in effect until the
ordinances are amended or repealed under this chapter or IC 6-3.5-5.
(1) at a rate of not less than two percent (2%) nor more than ten percent (10%); or
(2) at a specific amount of at least seven dollars and fifty cents ($7.50) and not more than twenty-five dollars ($25).
However, the surtax on a vehicle may not be less than seven dollars and fifty cents ($7.50). The
(b) The license excise surtax applies to the following vehicles:
(1) Passenger vehicles.
(2) Motorcycles.
(3) Trucks with a declared gross weight that does not exceed eleven thousand (11,000) pounds.
(c) The
(d) Notwithstanding any other provision of this chapter or IC 6-3.5-5, ordinances adopted by a county council before
SOURCE: IC 6-3.5-4-3; (13)SB0389.1.4. -->
SECTION 4. IC 6-3.5-4-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 3. If a county council
an adopting entity adopts an ordinance imposing the surtax after
December 31 but before July 1 of the following year, a motor vehicle
is subject to the tax if it is registered in the county after December 31
of the year in which the ordinance is adopted. If a county council an
adopting entity adopts an ordinance imposing the surtax after June 30
but before the following January 1, a motor vehicle is subject to the tax
if it is registered in the county after December 31 of the year following
the year in which the ordinance is adopted. However, in the first year
the surtax is effective, the surtax does not apply to the registration of
a motor vehicle for the registration year that commenced in the
calendar year preceding the year the surtax is first effective.
SOURCE: IC 6-3.5-4-4; (13)SB0389.1.5. -->
SECTION 5. IC 6-3.5-4-4 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 4. (a) After January 1
but before July 1 of any year, the county council adopting entity may,
subject to the limitations imposed by subsection (b), adopt an
ordinance to rescind the surtax. If the county council adopting entity
adopts such an ordinance, the surtax does not apply to a motor vehicle
registered after December 31 of the year the ordinance is adopted.
(b) Thecounty council adopting entity may not adopt an ordinance
to rescind the surtax unless it concurrently adopts an ordinance under
IC 6-3.5-5 to rescind the wheel tax. In addition, the county council
adopting entity may not adopt an ordinance to rescind the surtax if:
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; orif
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
(b) The
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
SOURCE: IC 6-3.5-4-5; (13)SB0389.1.6. -->
SECTION 6. IC 6-3.5-4-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 5. (a) The county
council adopting entity may, subject to the limitations imposed by
subsection (b), adopt an ordinance to increase or decrease the surtax
rate or amount. The new surtax rate or amount must be within the range
of rates or amounts prescribed by section 2 of this chapter. A new rate
or amount that is established by an ordinance that is adopted after
December 31 but before July 1 of the following year applies to motor
vehicles registered after December 31 of the year in which the
ordinance to change the rate or amount is adopted. A new rate or
amount that is established by an ordinance that is adopted after June 30
but before January 1 of the following year applies to motor vehicles
registered after December 31 of the year following the year in which
the ordinance is adopted.
(b) Thecounty council adopting entity may not adopt an ordinance
to decrease the surtax rate or amount under this section if:
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; orif
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
(b) The
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
SOURCE: IC 6-3.5-4-6; (13)SB0389.1.7. -->
SECTION 7. IC 6-3.5-4-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 6. If a county council
an adopting entity adopts an ordinance to impose, rescind, or change
the rate or amount of the surtax, the county council adopting entity
shall send a copy of the ordinance to the commissioner of the bureau
of motor vehicles.
SOURCE: IC 6-3.5-5-1; (13)SB0389.1.8. -->
SECTION 8. IC 6-3.5-5-1, AS AMENDED BY P.L.211-2007,
SECTION 30, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JUNE 1, 2013]: Sec. 1. As used in this chapter:
"Adopting entity" means either the county council or the county income tax council established by IC 6-3.5-6-2 for the county, whichever adopts an ordinance to impose a wheel tax first.
"Branch office" means a branch office of the bureau of motor vehicles.
"Bus" has the meaning set forth in IC 9-13-2-17(a).
"Commercial motor vehicle" has the meaning set forth in IC 6-6-5.5-1(c).
"County council" includes the city-county council of a county that contains a consolidated city of the first class.
"In-state miles" has the meaning set forth in IC 6-6-5.5-1(i).
"Political subdivision" has the meaning set forth in IC 34-6-2-110.
"Recreational vehicle" has the meaning set forth in IC 9-13-2-150.
"Semitrailer" has the meaning set forth in IC 9-13-2-164(a).
"State agency" has the meaning set forth in IC 34-6-2-141.
"Tractor" has the meaning set forth in IC 9-13-2-180.
"Trailer" has the meaning set forth in IC 9-13-2-184(a).
"Truck" has the meaning set forth in IC 9-13-2-188(a).
"Wheel tax" means the tax imposed under this chapter.
"Adopting entity" means either the county council or the county income tax council established by IC 6-3.5-6-2 for the county, whichever adopts an ordinance to impose a wheel tax first.
"Branch office" means a branch office of the bureau of motor vehicles.
"Bus" has the meaning set forth in IC 9-13-2-17(a).
"Commercial motor vehicle" has the meaning set forth in IC 6-6-5.5-1(c).
"County council" includes the city-county council of a county that contains a consolidated city of the first class.
"In-state miles" has the meaning set forth in IC 6-6-5.5-1(i).
"Political subdivision" has the meaning set forth in IC 34-6-2-110.
"Recreational vehicle" has the meaning set forth in IC 9-13-2-150.
"Semitrailer" has the meaning set forth in IC 9-13-2-164(a).
"State agency" has the meaning set forth in IC 34-6-2-141.
"Tractor" has the meaning set forth in IC 9-13-2-180.
"Trailer" has the meaning set forth in IC 9-13-2-184(a).
"Truck" has the meaning set forth in IC 9-13-2-188(a).
"Wheel tax" means the tax imposed under this chapter.
SOURCE: IC 6-3.5-5-1.1; (13)SB0389.1.9. -->
SECTION 9. IC 6-3.5-5-1.1 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE JUNE
1, 2013]: Sec. 1.1. For purposes of acting as the adopting entity
under this chapter, a county income tax council is comprised of the
same members as the county income tax council that is established
by IC 6-3.5-6-2 for the county (regardless of the income tax that
may be in effect in the county). The county income tax council shall
use the same procedures that apply under IC 6-3.5-6 when acting
as an adopting entity under this chapter.
SOURCE: IC 6-3.5-5-2; (13)SB0389.1.10. -->
SECTION 10. IC 6-3.5-5-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 2. (a) The county
council adopting entity of any county may, subject to the limitation
imposed by subsection (b), adopt an ordinance to impose an annual
wheel tax on each vehicle which: that:
(1) is included in one (1) of the classes of vehicles listed in section 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of this chapter; and
(3) is registered in the county.
(b) Thecounty council adopting entity of a county may not adopt
an ordinance to impose the wheel tax unless it concurrently adopts an
ordinance under IC 6-3.5-4 to impose the annual license excise surtax.
(c) Thecounty council adopting entity may impose the wheel tax
at a different rate for each of the classes of vehicles listed in section 3
of this chapter. In addition, the county council adopting entity may
establish different rates within the classes of buses, semitrailers,
trailers, tractors, and trucks based on weight classifications of those
vehicles that are established by the bureau of motor vehicles for use
throughout Indiana. However, the wheel tax rate for a particular class
or weight classification of vehicles may not be less than five dollars
($5) and may not exceed forty dollars ($40). The county council
adopting entity shall state the initial wheel tax rates in the ordinance
that imposes the tax.
(1) is included in one (1) of the classes of vehicles listed in section 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of this chapter; and
(3) is registered in the county.
(b) The
(c) The
SOURCE: IC 6-3.5-5-5; (13)SB0389.1.11. -->
SECTION 11. IC 6-3.5-5-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 5. If a county council
an adopting entity adopts an ordinance imposing the wheel tax after
December 31 but before July 1 of the following year, a vehicle
described in section 2(a) of this chapter is subject to the tax if it is
registered in the county after December 31 of the year in which the
ordinance is adopted. If a county council an adopting entity adopts an
ordinance imposing the wheel tax after June 30 but before the
following January 1, a vehicle described in section 2(a) of this chapter
is subject to the tax if it is registered in the county after December 31
of the year following the year in which the ordinance is adopted.
However, in the first year the tax is effective, the tax does not apply to
the registration of a motor vehicle for the registration year that
commenced in the calendar year preceding the year the tax is first
effective.
SOURCE: IC 6-3.5-5-6; (13)SB0389.1.12. -->
SECTION 12. IC 6-3.5-5-6 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 6. (a) After January 1
but before July 1 of any year, the county council adopting entity may,
subject to the limitations imposed by subsection (b), adopt an
ordinance to rescind the wheel tax. If the county council adopting
entity adopts such an ordinance, the wheel tax does not apply to a
vehicle registered after December 31 of the year the ordinance is
adopted.
(b) Thecounty council adopting entity may not adopt an ordinance
to rescind the wheel tax unless it concurrently adopts an ordinance
under IC 6-3.5-4 to rescind the annual license excise surtax. In
addition, the county council adopting entity may not adopt an
ordinance to rescind the wheel tax if:
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; orif
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
(b) The
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
SOURCE: IC 6-3.5-5-7; (13)SB0389.1.13. -->
SECTION 13. IC 6-3.5-5-7 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 7. (a) The county
council adopting entity may, subject to the limitations imposed by
subsection (b), adopt an ordinance to increase or decrease the wheel tax
rates. The new wheel tax rates must be within the range of rates
prescribed by section 2 of this chapter. New rates that are established
by an ordinance that is adopted after December 31 but before July 1 of
the following year apply to vehicles registered after December 31 of the
year in which the ordinance to change the rates is adopted. New rates
that are established by an ordinance that is adopted after June 30 but
before July 1 of the following year apply to motor vehicles registered
after December 31 of the year following the year in which the
ordinance is adopted.
(b) Thecounty council adopting entity may not adopt an ordinance
to decrease the wheel tax rate under this section if:
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; orif
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
(b) The
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
SOURCE: IC 6-3.5-5-8; (13)SB0389.1.14. -->
SECTION 14. IC 6-3.5-5-8 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JUNE 1, 2013]: Sec. 8. If a county council
an adopting entity adopts an ordinance to impose, rescind, or change
the rates of the wheel tax, the county council adopting entity shall
send a copy of the ordinance to the commissioner of the bureau of
motor vehicles.
SOURCE: ; (13)SB0389.1.15. -->
SECTION 15. An emergency is declared for this act.
