Indiana § 6-6-9-11 - Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants

§ 6-6-9-11. Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027.

Sec. 11. (a) All revenues collected from the auto rental excise tax shall be deposited in a special account of the state general fund called the auto rental excise tax account.

(b) On or before May 20 and November 20 of each year, all amounts held in the auto rental excise tax account shall be distributed to the county treasurers of Indiana.

(c) The amount to be distributed to a county treasurer equals that part of the total auto rental excise taxes being distributed that were initially imposed and collected from within that treasurer's county. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. At the same time each distribution is made to a county treasurer, the department shall certify to the county auditor each taxing district within the county where auto rental excise taxes were collected and the amount of the county distribution that was collected with respect to each taxing district.

(d) The county treasurer shall deposit auto rental excise tax 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.

(e) The county auditor shall apportion and the county treasurer shall distribute the auto rental excise taxes among the taxing units of the county in the same manner that property taxes are apportioned and distributed with respect to property located in the taxing district where the auto rental excise tax was initially imposed and collected. The auto rental excise taxes distributed to a taxing unit shall be allocated among the taxing unit's funds in the same proportions that the taxing unit's property tax collections are allocated among those funds.

(f) Taxing units of a county may request and receive advances of auto rental excise tax revenues in the manner provided under IC 5-13-6-3.

(g) All distributions from the auto rental excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer.

As added by P.L.19-1986, SEC.18. Amended by P.L.19-1987, SEC.19; P.L.9-2024, SEC.209.

IC 6-6-9-11Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants Note: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027.

Sec. 11. (a) All revenues collected from the auto rental excise tax shall be deposited in a special account of the state general fund called the auto rental excise tax account.

(b) On or before May 20 and November 20 of each year, all amounts held in the auto rental excise tax account shall be distributed to the county treasurers of Indiana.

(c) The amount to be distributed to a county treasurer equals that part of the total auto rental excise taxes being distributed that were initially imposed and collected from within that treasurer's county. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. At the same time each distribution is made to a county treasurer, the department shall certify to the county auditor each taxing district within the county where auto rental excise taxes were collected and the amount of the county distribution that was collected with respect to each taxing district.

(d) The county treasurer shall deposit auto rental excise tax 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.

(e) Subject to IC 6-1.1-27-10, the county auditor shall apportion and the county treasurer shall distribute the auto rental excise taxes among the taxing units of the county in the same manner that property taxes are apportioned and distributed with respect to property located in the taxing district where the auto rental excise tax was initially imposed and collected.

(f) Taxing units of a county may request and receive advances of auto rental excise tax revenues in the manner provided under IC 5-13-6-3.

(g) All distributions from the auto rental excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer.

As added by P.L.19-1986, SEC.18. Amended by P.L.19-1987, SEC.19; P.L.9-2024, SEC.209; P.L.157-2026, SEC.157.

IC 6-6-9.5Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax

6-6-9.5-1Application of chapter 6-6-9.5-2"Department" 6-6-9.5-3"Gross retail income" 6-6-9.5-4"Passenger motor vehicle" 6-6-9.5-5"Person" 6-6-9.5-6"Retail merchant" 6-6-9.5-7Imposition of tax; ordinance; rate; notices 6-6-9.5-8Exemptions 6-6-9.5-9Liability for tax; collection 6-6-9.5-10Imposition; payment; collection; returns 6-6-9.5-11Distribution 6-6-9.5-12Supplemental auto rental excise tax fund; uses 6-6-9.5-13Expiration

IC 6-6-9.5-1Application of chapter Sec. 1. This chapter applies to Vanderburgh County.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-2"Department" Sec. 2. As used in this chapter, "department" refers to the department of state revenue.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-3"Gross retail income" Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-4"Passenger motor vehicle" Sec. 4. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.

As added by P.L.214-2005, SEC.22. Amended by P.L.214-2007, SEC.3.

IC 6-6-9.5-5"Person" Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-6"Retail merchant" Sec. 6. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-7Imposition of tax; ordinance; rate; notices Sec. 7. (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.

As added by P.L.214-2005, SEC.22. Amended by P.L.108-2019, SEC.126.

IC 6-6-9.5-8Exemptions Sec. 8. (a) The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the funeral director for a funeral.

(b) The temporary rental of a passenger motor vehicle is exempt from the county supplemental auto rental excise tax if the rental is:

(1) made or reimbursed under a contract or agreement:

(A) between a provider and a person;

(B) given for consideration over and above the lease or purchase price of a motor vehicle; and

(C) that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;

(2) made or reimbursed under a contract for mechanical breakdown insurance;

(3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to a person after the person's vehicle is damaged or destroyed in a collision; or

(4) otherwise provided to a person as a replacement vehicle:

(A) while the person's vehicle is repaired or serviced due to a defect in materials or skill of work, normal wear and tear, or other damage; or

(B) until the person permanently replaces a vehicle that has been destroyed.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-9Liability for tax; collection Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-10Imposition; payment; collection; returns Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

(b) Each retail merchant filing a return for the county supplemental auto rental excise tax shall indicate in the return:

(1) all locations in the county where the retail merchant collected county supplemental auto rental excise taxes; and

(2) the amount of county supplemental auto rental excise taxes collected at each location.

(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be:

(1) a separate return;

(2) combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9; or

(3) combined with the return filed for the payment of the state gross retail tax;

as prescribed by the department.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-11Distribution Sec. 11. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal officer of the most populous city in the county upon warrants issued by the state comptroller.

As added by P.L.214-2005, SEC.22. Amended by P.L.9-2024, SEC.210.

IC 6-6-9.5-12Supplemental auto rental excise tax fund; uses Sec. 12. (a) If a tax is imposed under section 7 of this chapter, the fiscal officer of the most populous city in the county shall establish a supplemental auto rental excise tax fund.

(b) The city fiscal officer shall deposit in the supplemental auto rental excise tax fund all amounts received under this chapter.

(c) Any money earned from the investment of money in the supplemental auto rental excise tax fund becomes a part of the fund.

(d) Money in the supplemental auto rental excise tax fund shall be used by the city legislative body for capital improvements in the city that promote conventions, tourism, or recreation.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.5-13Expiration Sec. 13. This chapter expires January 1, 2036.

As added by P.L.214-2005, SEC.22.

IC 6-6-9.7Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax

6-6-9.7-1"Department" defined 6-6-9.7-2"Gross retail income" defined 6-6-9.7-3"Passenger motor vehicle" defined 6-6-9.7-4"Person" defined 6-6-9.7-5"Retail merchant" defined 6-6-9.7-6"Truck" defined 6-6-9.7-7Imposition of tax; amount; notice to department of state revenue; effective dates 6-6-9.7-8Exemptions 6-6-9.7-9Liability for tax 6-6-9.7-10Manner of imposition, payment, and collection; filing of returns 6-6-9.7-11Auto rental excise tax account; distributions 6-6-9.7-12Expiration

IC 6-6-9.7-1"Department" defined Sec. 1. As used in this chapter, "department" refers to the department of state revenue.

As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-2"Gross retail income" defined Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5.

As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-3"Passenger motor vehicle" defined Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.

As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2007, SEC.4.

IC 6-6-9.7-4"Person" defined Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.

As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-5"Retail merchant" defined Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.

As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-6"Truck" defined Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a).

As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-7Imposition of tax; amount; notice to department of state revenue; effective dates Sec. 7. (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.

As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005, SEC.23; P.L.182-2009(ss), SEC.244; P.L.205-2013, SEC.127; P.L.109-2019, SEC.4; P.L.108-2019, SEC.127; P.L.156-2020, SEC.27.

IC 6-6-9.7-8Exemptions Sec. 8. (a) The rental of a truck is exempt from the county supplemental auto rental excise tax if the declared gross weight of the rented truck exceeds eleven thousand (11,000) pounds.

(b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the director for a funeral.

(c) The temporary rental of a passenger motor vehicle or truck is exempt from the county supplemental auto rental excise tax if the rental is:

(1) made or reimbursed under a contract or agreement between a provider and person given for consideration over and above the lease or purchase price of a motor vehicle that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;

(2) made or reimbursed under a contract for mechanical breakdown insurance;

(3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to the person after the person's vehicle is damaged or destroyed in a collision; or

(4) otherwise provided to a person as a replacement vehicle:

(A) while the person's vehicle is repaired or serviced due to a defect in materials or skill of work, normal wear and tear, or other damage; or

(B) until the person permanently replaces a vehicle that has been destroyed.

As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-9Liability for tax Sec. 9. The person that rents a passenger motor vehicle or truck is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.

As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-10Manner of imposition, payment, and collection; filing of returns Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

(b) Each retail merchant filing a return for the auto rental excise tax shall indicate in the return:

(1) all locations in the county containing a consolidated city where the retail merchant collected county supplemental auto rental excise taxes; and

(2) the amount of auto rental excise taxes collected at each location.

(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be a separate return, combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9, or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department.

As added by P.L.256-1997(ss), SEC.1.

IC 6-6-9.7-11Auto rental excise tax account; distributions Sec. 11. (a) All revenues collected from the county supplemental auto rental excise tax shall be deposited in a special account of the state general fund called the county supplemental auto rental excise tax account.

(b) On or before the twentieth day of each month, all amounts held in the county supplemental auto rental excise tax account shall be distributed to the capital improvement board of managers operating in a consolidated city.

(c) The amount to be distributed to the capital improvement board of managers operating in a consolidated city equals the total county supplemental auto rental excise taxes that were initially imposed and collected from within the county in which the consolidated city is located. The department shall notify the county auditor of the amount of taxes to be distributed to the board.

(d) All distributions from the county supplemental auto rental excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the capital improvement board of managers operating in a consolidated city.

As added by P.L.256-1997(ss), SEC.1. Amended by P.L.9-2024, SEC.211.

IC 6-6-9.7-12Expiration Sec. 12. This chapter expires January 1, 2041.

As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005, SEC.24.

IC 6-6-10Chapter 10. RepealedRepealed by P.L.85-2015, SEC.1.

IC 6-6-11Chapter 11. Boat Excise Tax

6-6-11-1"Boat" or "Watercraft" 6-6-11-2Repealed 6-6-11-3Repealed 6-6-11-4Repealed 6-6-11-5"Tax situs" 6-6-11-6"Taxing district" 6-6-11-7"Taxing unit" 6-6-11-8Boat registration; boat excise tax 6-6-11-9Repealed 6-6-11-10Amount of tax; computation 6-6-11-11Reductions in tax; age of boat 6-6-11-12Repealed 6-6-11-12.5Repealed 6-6-11-13Payments; bureau of motor vehicles 6-6-11-14Boats subject to tax after the regular annual tax payment date; payment; amount 6-6-11-15Repealed 6-6-11-16Repealed 6-6-11-17Repealed 6-6-11-17.5Repealed 6-6-11-18Repealed 6-6-11-19Repealed 6-6-11-20Collection and administration of tax by bureau of motor vehicles 6-6-11-21Tax payment form 6-6-11-22Repealed 6-6-11-23Repealed 6-6-11-23.5Repealed 6-6-11-24Repealed 6-6-11-25Failure to pay tax; penalty 6-6-11-26Repealed 6-6-11-27Repealed 6-6-11-28Enforcement; lessors of dockage space, slips, or storage space; information 6-6-11-29Transfer of money collected by BMV 6-6-11-30Excise tax summary 6-6-11-31Boat excise tax fund; state welfare and tuition support allocation amount 6-6-11-31Boat excise tax fund; state welfare and tuition support allocation amount 6-6-11-32Repealed 6-6-11-33County treasurer; duties 6-6-11-34Repealed 6-6-11-35Repealed 6-6-11-36Indebtedness of political or municipal corporations; assessed valuation