reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-6. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies

Sec. 6. (a) If the fiscal body of an eligible municipality adopts an ordinance to impose, rescind, or change the amount of the surtax, the fiscal body shall send a copy of the ordinance and a copy of a letter from the Indiana department of transportation approving the eligible municipality's transportation asset management plan to the bureau of motor vehicles on or before September 1 to be effective January 1 of the following calendar year.
(b) The fiscal body shall submit all copies under subsection (a) in a manner prescribed by the bureau of motor vehicles.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.27; P.L.178-2019, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-7. Registration of Vehicle; Collection of Surtax

Sec. 7. Except for a person described under section 8.5 of this chapter (before its expiration on December 31, 2023), a person may not register a vehicle in an adopting municipality unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the amount established under section 2 of this chapter. The bureau of motor vehicles shall collect the surtax due, if any, at the time a vehicle is registered.
As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.12; P.L.114-2021, SEC.5; P.L.236-2023, SEC.73.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-8. Surtax Reduction; Credit; Adjustment; Refund

Sec. 8. (a) If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required under the motor vehicle registration laws of Indiana to register vehicles, the amount of the surtax shall be reduced in the same manner as the excise tax is reduced under IC 6-6-5-7.2.
(b) The owner of a vehicle who sells or otherwise disposes of the vehicle in a year in which the owner has paid the surtax imposed by this chapter is entitled to receive a credit that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.2.
(c) If the name of the owner of a vehicle is legally changed and the change has caused a change in the owner's annual registration date, the surtax liability of the owner shall be adjusted in the same manner as excise taxes are adjusted under IC 6-6-5-7.2.
(d) The owner of a vehicle who moves out of state in a year in which the owner has paid the surtax imposed by this chapter is entitled to receive a refund that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.4.
As added by P.L.146-2016, SEC.11. Amended by P.L.178-2019, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-8.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax

Sec. 8.5. (a) This section applies to a person who has obtained a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13.
(b) A person described in subsection (a) shall pay twice the amount of the surtax otherwise due under this chapter when the person obtains a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13.
(c) A person described in subsection (a) is not subject to additional surtax payments under this chapter for a trailer described in subsection (a) after the surtax payment is made under subsection (b).
(d) This section expires December 31, 2023.
As added by P.L.114-2021, SEC.6. Amended by P.L.236-2023, SEC.74.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-9. Collections; Remittance; Report

Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau of motor vehicles shall remit the surtax to the fiscal officer of the adopting municipality that imposed the surtax. Concurrently with the remittance, the bureau of motor vehicles shall file a surtax collections report prepared on forms prescribed by the state board of accounts with the fiscal officer of the adopting municipality.
As added by P.L.146-2016, SEC.11. Amended by P.L.111-2021, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-10. Surtax Fund; Use

Sec. 10. (a) The fiscal officer of an adopting municipality shall deposit the surtax revenues in a fund to be known as the "municipal surtax fund".
(b) An adopting municipality may use the surtax revenues that the adopting municipality receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and roads under the adopting municipality's jurisdiction; or
(2) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.
As added by P.L.146-2016, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-11. Estimate of Revenues

Sec. 11. On or before October 1 of each year, the fiscal officer of an adopting municipality shall provide the fiscal body of the adopting municipality with an estimate of the surtax revenues to be received by the adopting municipality during the next calendar year. The adopting municipality shall include the estimated surtax revenues in the adopting municipality's budget estimate for the calendar year.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-12. Service Charge

Sec. 12. The following, as applicable, may impose a service charge of fifteen cents ($0.15) for each surtax collected under this chapter:
(1) The department.
(2) The bureau of motor vehicles under IC 9-14-8-3.
As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-13. Violations; Offense

Sec. 13. (a) The owner of a vehicle who knowingly registers the vehicle without paying the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
(b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-0.5. Ordinance Amendments; Application; Liability

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.
(b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the wheel tax.
(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the wheel tax.
(d) The bureau of motor vehicles is not liable to an adopting municipality or any taxpayer for actions taken under this section.
As added by P.L.178-2019, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting municipality" means an eligible municipality that has adopted the wheel tax.
(2) "Branch office" means a branch office of the bureau of motor vehicles.
(3) "Bus" has the meaning set forth in IC 9-13-2-17.
(4) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1(b).
(5) "Department" refers to the department of state revenue.
(6) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).
(7) "In-state miles" has the meaning set forth in IC 6-6-5.5-1(b).
(8) "Political subdivision" has the meaning set forth in IC 34-6-2-110.
(9) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.
(10) "School bus" has the meaning set forth in IC 9-13-2-161(a).
(11) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).
(12) "State agency" has the meaning set forth in IC 34-6-2-141.
(13) "Tractor" has the meaning set forth in IC 9-13-2-180.
(14) "Trailer" has the meaning set forth in IC 9-13-2-184(a).
(15) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
(16) "Truck" has the meaning set forth in IC 9-13-2-188(a).
(17) "Wheel tax" means the tax imposed under this chapter.
As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.7; P.L.218-2017, SEC.29; P.L.256-2017, SEC.15; P.L.86-2018, SEC.75.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-2. Imposition of Tax; Municipal Wheel Tax; Rate; Unpaid Tax

Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (b) and (c), adopt an ordinance to impose a municipal wheel tax in accordance with this chapter on each vehicle 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 eligible municipality.
(b) The fiscal body of an eligible municipality may not adopt an ordinance to impose the wheel tax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-10 to impose the municipal vehicle excise tax.
(c) The fiscal body of an eligible municipality may not adopt an ordinance to impose the wheel tax unless the eligible municipality uses a transportation asset management plan approved by the Indiana department of transportation.
(d) The fiscal body of an eligible municipality 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 fiscal body may establish different rates within the classes of buses, recreational vehicles, 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 fiscal body shall state the initial wheel tax rates in the ordinance that imposes the tax.
(e) Subject to subsection (f), a wheel tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.
(f) If the municipal wheel tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the municipal wheel tax imposed by this chapter for the:
(1) registration year immediately preceding the current registration year;
(2) current registration year; and
(3) registration year immediately following the current registration year.
As added by P.L.146-2016, SEC.12. Amended by P.L.256-2017, SEC.16; P.L.178-2019, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-3. Vehicles Subject to Tax

Sec. 3. The wheel tax applies to the following classes of vehicles:
(1) Buses.
(2) Recreational vehicles.
(3) Semitrailers.
(4) Trailers with a declared gross weight of more than nine thousand (9,000) pounds.
(5) Trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds.
As added by P.L.146-2016, SEC.12. Amended by P.L.178-2019, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-4. Exempt Vehicles

Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:
(1) owned by the state;
(2) owned by a state agency of the state;
(3) owned by a political subdivision of the state;
(4) subject to the municipal vehicle excise tax imposed under IC 6-3.5-10;
(5) a bus owned and operated by a religious or nonprofit youth organization and used to transport persons to religious services or for the benefit of its members;
(6) a school bus; or
(7) a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).
As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.8; P.L.256-2017, SEC.17; P.L.86-2018, SEC.76.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-5. Registration of Vehicles

Sec. 5. If the fiscal body of an eligible municipality adopts an ordinance imposing the wheel tax after December 31 but on or before September 1 of the following year, a vehicle described in section 2(a) of this chapter is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance is adopted. If a fiscal body adopts an ordinance imposing the wheel tax after September 1 but before the following January 1, a vehicle described in section 2(a) of this chapter is subject to the tax if the vehicle is registered in the adopting municipality 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.
As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-6. Rescission of Wheel Tax and Vehicle Excise Tax

Sec. 6. (a) After January 1 but on or before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If a fiscal body adopts an ordinance to rescind the wheel tax, the wheel tax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.
(b) The fiscal body of an adopting municipality may not adopt an ordinance to rescind the wheel tax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-10 to rescind the annual license excise surtax.
As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-7. Increase or Decrease of Tax; Rates

Sec. 7. The fiscal body of an adopting municipality may 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 on or before September 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 September 1 but before January 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. However, in the first year the wheel tax rates are effective, the wheel tax rates do not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the wheel tax rates are first effective.
As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.32; P.L.111-2021, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-8. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies

Sec. 8. (a) If the fiscal body of an eligible municipality adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the fiscal body shall send a copy of the ordinance and a copy of a letter from the department of transportation approving the eligible municipality's transportation asset management plan to:
(1) the bureau of motor vehicles; and
(2) the department of state revenue;
on or before September 1 to be effective January 1 of the following calendar year.
(b) For copies required to be sent to the bureau of motor vehicles under subsection (a), the fiscal body shall submit all copies in a manner prescribed by the bureau of motor vehicles.
As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.33; P.L.178-2019, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-9. Credit Upon Sale of Vehicle

Sec. 9. (a) Every owner of a vehicle for which the wheel tax has been paid for the owner's registration year is entitled to a credit if during that registration year the owner sells the vehicle. The amount of the credit equals the wheel tax paid by the owner for the vehicle that was sold. The credit may be applied by the owner only against the wheel tax owed for a vehicle that is purchased during the same registration year.
(b) An owner of a vehicle is not entitled to a refund of any part of a credit that is not used under this section.
As added by P.L.146-2016, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-10. Registration of Vehicle; Wheel Tax; Amount; Collection

Sec. 10. A person may not register a vehicle in an adopting municipality unless the person pays the wheel tax due, if any, to the bureau of motor vehicles. The amount of the wheel tax due is based on the wheel tax rate, for that class of vehicle, in effect at the time of registration. The bureau of motor vehicles shall collect the wheel tax due, if any, at the time a motor vehicle is registered. The following, as applicable, may impose a service charge of fifteen cents ($0.15) for each wheel tax collection made under this chapter:
(1) The department.
(2) The bureau under IC 9-14-8-3.
As added by P.L.146-2016, SEC.12. Amended by P.L.256-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-11. Apportioned Wheel Tax for Certain Vehicles

Sec. 11. (a) An owner of one (1) or more commercial vehicles paying an apportioned registration to the state under the International Registration Plan that is required to pay a wheel tax shall pay an apportioned wheel tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles. The apportioned wheel tax under this section shall be paid at the same time and in the same manner as the commercial vehicle excise tax under IC 6-6-5.5.
(b) A voucher from the department showing payment of the wheel tax may be accepted by the bureau of motor vehicles instead of the payment required under section 10 of this chapter.
As added by P.L.146-2016, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-12. Collections; Remittance; Report

Sec. 12. Not more than twenty-one (21) days after collecting the wheel tax, the bureau of motor vehicles shall remit the wheel tax to the fiscal officer of the adopting municipality that imposed the wheel tax. Concurrently with the remittance, the bureau shall file a wheel tax collections report prepared on forms prescribed by the state board of accounts with the fiscal officer of the adopting municipality.
As added by P.L.146-2016, SEC.12. Amended by P.L.111-2021, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-13. Collection by Bureau of Motor Vehicles or Department of State Revenue; Remittance; Report

Sec. 13. (a) If the wheel tax is collected directly by the bureau of motor vehicles instead of at a branch office, the commissioner of the bureau shall:
(1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and
(2) file a wheel tax collections report with the fiscal officer of the appropriate municipality;
in the same manner and at the same time that a branch office manager is required to remit and report under section 12 of this chapter.
(b) If the wheel tax for a commercial vehicle is collected directly by the department, the commissioner of the department shall:
(1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and
(2) file a wheel tax collections report with the fiscal officer of the appropriate municipality;
in the same manner and at the same time that a branch office manager is required to remit and report under section 12 of this chapter.
As added by P.L.146-2016, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-14. Wheel Tax Fund; Use

Sec. 14. (a) The fiscal officer of an adopting municipality shall deposit the wheel tax revenues in a fund to be known as the "municipal wheel tax fund".
(b) An adopting municipality may use the wheel tax revenues that the municipality receives under this section only:
(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction;
(2) as a contribution to an authority established under IC 36-7-23; or
(3) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.
As added by P.L.146-2016, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-15. Estimate of Revenues

Sec. 15. On or before October 1 of each year, the fiscal officer of an adopting municipality shall provide the fiscal body of the adopting municipality with an estimate of the wheel tax revenues to be received by the adopting municipality during the next calendar year. The adopting municipality shall include the estimated wheel tax revenues in the adopting municipality's budget estimate for the calendar year.
As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 11. Municipal Wheel Tax › 6-3.5-11-16. Violations; Offense

Sec. 16. (a) The owner of a vehicle who knowingly registers the vehicle without paying the wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
(b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting the wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
As added by P.L.146-2016, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-1. Purpose; Effective Date of Article; Procedures for Transition

Sec. 1. (a) The purpose of this article is to consolidate and simplify the various local income tax laws (referred to as a "former tax" in this article) that are in effect on May 1, 2016, into a uniform law that transitions each county from the former taxes to the tax governed by this article.
(b) Notwithstanding the effective date of the repeal of the former tax laws on January 1, 2017, an adopting body may not adopt any ordinances under a former tax after June 30, 2016. In addition, notwithstanding the effective date of this article being July 1, 2015, an adopting body may not take any action under this article before July 1, 2016.
(c) To carry out the transition, the office of management and budget, along with the appropriate state agencies and in cooperation with each county, shall do the following:
(1) Document all terms, conditions, limitations, and obligations that exist under the former taxes.
(2) Categorize the tax rate under the former taxes into the appropriate tax rate or rates under this article to provide revenue for all the same purposes for which revenue under a former tax was used in 2016, except to the extent required under this article and to the extent that an adopting body takes action under this article after June 30, 2016, to change the purposes and allocation of the revenue as permitted under this article. Matching the purposes of a former tax to the purposes under this article, including the apportionment, allocation, and distribution of revenue under this article shall be accomplished by using the best information available. These purposes include, but are not limited to, one (1) or more of the following:
(A) Property tax credits using the options set forth in IC 6-3.6-5. This categorization is limited to former tax rates that were dedicated to providing credits against property taxes under IC 6-3.5-1.1-26 (repealed), IC 6-3.5-6 (repealed), or IC 6-3.5-7 (repealed).
(B) School corporation distributions and additional revenue. All former tax rates not used for a specified project or categorized under clause (A) shall be categorized under IC 6-3.6-6 using the former tax rates or dollar amounts that were dedicated for school corporation distributions, public safety, economic development, and certified shares.
(C) A special purpose project (IC 6-3.6-7) using the former tax rate that was dedicated to the project.
(d) The transition under this article shall be completed by August 1, 2016, for purposes of local government budgets for 2017 and for purposes of the distribution and allocation of revenue under this article after December 31, 2016.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.39; P.L.130-2018, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-1.5. Transition of Certain Homestead Credits to the Property Tax Relief Rate

Sec. 1.5. (a) In counties that adopted a homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017), the transition from the former taxes to the taxes governed under this article shall include the transition of the homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017) to a property tax relief rate under IC 6-3.6-5.
(b) To accomplish the transition under this section, the department of local government finance shall determine the portion of the income tax rate under IC 6-3.5-6-8 (before its repeal January 1, 2017) that is attributable to the homestead credit approved under IC 6-3.5-6-13 (before its repeal January 1, 2017) and shall allocate that portion of the income tax rate that is attributable to the homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017) to the property tax relief rate under IC 6-3.6-5.
(c) The department of local government finance shall notify each affected county of the rate that will be allocated to the property tax relief rate not later than July 1, 2016. In addition, the department of local government finance shall notify the state budget agency of the transition under this section.
(d) The approval of the local income tax council is not required for the transition of the homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017) to a property tax relief rate as set forth in this section.
As added by P.L.197-2016, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-2. Applicability of Article

Sec. 2. This article applies to:
(1) taxes and tax liability in effect after December 31, 2016;
(2) homestead and property tax credits against property tax liability imposed for an assessment date after December 31, 2015; and
(3) subject to subdivisions (1) and (2), administration of taxes described in section 3 of this chapter, after December 31, 2016.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-3. Continuation of Former Tax Rates

Sec. 3. Except to the extent that taxes imposed in a county under or determined under:
(1) IC 6-3.5-1.1 (repealed);
(2) IC 6-3.5-1.5 (repealed);
(3) IC 6-3.5-6 (repealed); or
(4) IC 6-3.5-7 (repealed);
are increased, decreased, or rescinded under this article, the total tax rate in effect in a county under the provisions described in subdivisions (1) through (4) on May 1, 2016, continue in effect after May 1, 2016, and shall be treated as taxes imposed under this article.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.42.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-4. Applicable Provisions for Changes in a Tax; Credits; Pledges for Payment From Tax Revenue

Sec. 4. Notwithstanding:
(1) IC 6-3.5-1.1 (repealed);
(2) IC 6-3.5-1.5 (repealed);
(3) IC 6-3.5-6 (repealed); or
(4) IC 6-3.5-7 (repealed);
a change in a tax imposed under a provision described in subdivisions (1) through (4), credits related to property taxes, allocations of tax revenue, and pledges for payment from tax revenue after December 31, 2016, must be made under this article and not under the provisions described in subdivisions (1) through (4).
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.43.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-5. References to Repealed and Replaced Statutes

Sec. 5. A reference in a statute or rule to a statute that is repealed and replaced in the same or a different form in this article shall be treated after December 31, 2016, as a reference to the new provision.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-6. Continuation of Rights; Duties; Obligations; Proceedings; Liabilities; Bonds and Leases

Sec. 6. A pledge of a tax described in section 3 of this chapter for the payment of bonds, leases, or other expenditures shall be treated as a pledge of the related tax under this article for the same purpose. Notwithstanding the repeal of IC 6-3.5-1.1, IC 6-3.5-1.5, IC 6-3.5-6, and IC 6-3.5-7 and the enactment of this article, any pledge of revenues received from a tax imposed under any of the provisions of IC 6-3.5-1.1, IC 6-3.5-1.5, IC 6-3.5-6, and IC 6-3.5-7 (prior to their repeal) to the payment, in whole or in part, of:
(1) the principal of and interest on bonds;
(2) lease rentals due under a lease; and
(3) the payment of any other obligation;
is binding and enforceable and remains in full force and effect as long as the principal of and interest on any bonds, the lease rentals due under any lease, or the payment of any obligation remains unpaid. The enactment of this article does not affect any rights, duties, obligations, proceedings, or liabilities accrued before January 1, 2017. Those rights, duties, obligations, proceedings, or liabilities continue and shall be imposed and enforced under prior law as if this article had not been enacted and the prior law had not been repealed.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-7. Continuation of Time Periods; Time Limits; Former Tax

Sec. 7. A period that began with respect to a tax described in section 3 of this chapter and limits the period in which the tax may be imposed continues under this article from the starting date and time of the original action under the laws described in section 3 of this chapter and limits the period in which the related tax under this article may be imposed as if the period were initiated under this article.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-8. Continuation of Time Periods; Time Limits; Bonds or Leases Payable From Tax

Sec. 8. A period that began with respect to the issuance of bonds or leases payable from a tax described in section 3 of this chapter and limits the period in which the bonds or leases may be in effect continues under this article from the starting date and time of the original action under the laws described in section 3 of this chapter and limits the period in which the bonds or leases may be in effect as if the period were initiated under this article.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-9. Certification to Each County of Tax Rates by Tax Category

Sec. 9. Before August 2, 2016, the budget agency, with the assistance of the department of local government finance, shall certify to each county the income tax rates under this article, by tax rate category, as categorized by the office of management and budget under this chapter.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 1. Purpose; Application; Transitional Provisions › 6-3.6-1-10. Transition Assistance; Department of Local Government Finance

Sec. 10. The department of local government finance shall assist adopting bodies and other local governmental entities as necessary to provide for a transition to the administration of taxes under this article.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-2. "Adjusted Gross Income"

Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5. However:
(1) except as provided in subdivision (3), in the case of a local taxpayer who is not treated as a resident local taxpayer of a county, the term includes only adjusted gross income derived from the taxpayer's principal place of business or employment;
(2) in the case of a resident local taxpayer of Perry County, the term does not include adjusted gross income described in IC 6-3.6-8-7; and
(3) in the case of a local taxpayer described in section 13(3) of this chapter, the term includes only that part of the individual's total income that:
(A) is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2; and
(B) is paid to the individual as compensation for services rendered in the county as a team member or race team member.
As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-4. "Attributed Allocation Amount"

Sec. 4. "Attributed allocation amount" equals the sum of the following:
(1) The allocation amount of the civil taxing unit for that calendar year.
(2) In the case of a county taxing unit, the welfare allocation amount.
As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-5. "Certified Distribution"

Sec. 5. "Certified distribution" refers to the amount certified under IC 6-3.6-9-5(b), as adjusted under IC 6-3.6-9.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-7. "Civil Taxing Unit"

Sec. 7. "Civil taxing unit" means any entity having the power to impose ad valorem property taxes except a school corporation. The term does not include a solid waste management district that is not entitled to a distribution under IC 6-3.6-6. However, in the case of a consolidated city, the term "civil taxing unit" includes the consolidated city and all special taxing districts, all special service districts, and all entities whose budgets and property tax levies are subject to review under IC 36-3-6-9.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-7.4. "County With a Single Voting Bloc"

Sec. 7.4. "County with a single voting bloc" means a county that has a local income tax council in which one (1) city that is a member of the local income tax council or one (1) town that is a member of the local income tax council is allocated more than fifty percent (50%) of the total one hundred (100) votes allocated under IC 6-3.6-3-6(d). This section expires May 31, 2024.
As added by P.L.154-2020, SEC.28. Amended by P.L.159-2021, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-8. "Economic Development Project"

Sec. 8. "Economic development project" means any project that:
(1) the county, city, or town determines will:
(A) promote significant opportunities for the gainful employment of its citizens;
(B) attract a major new business enterprise to the county, city, or town; or
(C) retain or expand a significant business enterprise within the county, city, or town; and
(2) involves an expenditure for:
(A) the acquisition of land;
(B) interests in land;
(C) site improvements;
(D) infrastructure improvements;
(E) buildings;
(F) structures;
(G) rehabilitation, renovation, and enlargement of buildings and structures;
(H) machinery;
(I) equipment;
(J) furnishings;
(K) facilities;
(L) administrative expenses associated with a project described in this section, including contract payments to a nonprofit corporation whose primary corporate purpose is to assist government in planning and implementing economic development projects;
(M) operating expenses of a governmental entity that plans or implements economic development projects; or
(N) substance removal or remedial action in a designated county, city, or town;
or any combination of these.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-13. "Local Taxpayer"

Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following:
(1) An individual who resides in that county on the date specified in IC 6-3.6-8-3.
(2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.
(3) An individual who:
(A) has income apportioned to Indiana as:
(i) a team member under IC 6-3-2-2.7; or
(ii) a race team member under IC 6-3-2-3.2;
for services rendered in the county; and
(B) is not described in subdivision (1) or (2).
As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-13.5. "Psap"

Sec. 13.5. "PSAP" means a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22).
As added by P.L.180-2016, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-14. "Public Safety"

Sec. 14. "Public safety" refers to the following:
(1) A police and law enforcement system to preserve public peace and order.
(2) A firefighting and fire prevention system.
(3) Emergency ambulance services (as defined in IC 16-18-2-107).
(4) Emergency medical services (as defined in IC 16-18-2-110).
(5) Emergency action (as defined in IC 13-11-2-65).
(6) A probation department of a court.
(7) Confinement, supervision, services under a community corrections program (as defined in IC 35-38-2.6-2), or other correctional services for a person who has been:
(A) diverted before a final hearing or trial under an agreement that is between the county prosecuting attorney and the person or the person's custodian, guardian, or parent and that provides for confinement, supervision, community corrections services, or other correctional services instead of a final action described in clause (B) or (C);
(B) convicted of a crime; or
(C) adjudicated as a delinquent child or a child in need of services.
(8) A juvenile detention facility under IC 31-31-8.
(9) A juvenile detention center under IC 31-31-9.
(10) A county jail.
(11) A communications system (as defined in IC 36-8-15-3), an enhanced emergency telephone system (as defined in IC 36-8-16-2, before its repeal on July 1, 2012), a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22) and located within the county, or the statewide 911 system (as defined in IC 36-8-16.7-22).
(12) Medical and health expenses for jailed inmates and other confined persons.
(13) Pension payments for any of the following:
(A) A member of a fire department (as defined in IC 36-8-1-8) or any other employee of the fire department.
(B) A member of a police department (as defined in IC 36-8-1-9), a police chief hired under a waiver under IC 36-8-4-6.5, or any other employee hired by the police department.
(C) A county sheriff or any other member of the office of the county sheriff.
(D) Other personnel employed to provide a service described in this section.
(14) Law enforcement training.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.44; P.L.247-2017, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-15. "Resident Local Taxpayer"

Sec. 15. "Resident local taxpayer", as it relates to a particular county, means any local taxpayer who resides in that county on the date specified in IC 6-3.6-8-3.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-17. "Tax"

Sec. 17. "Tax" refers to the following:
(1) A tax imposed under this article.
(2) A tax that was originally imposed under:
(A) IC 6-3.5-1 (repealed);
(B) IC 6-3.5-1.1 (repealed);
(C) IC 6-3.5-6 (repealed); or
(D) IC 6-3.5-7 (repealed);
and that is continued in effect under this article by IC 6-3.6-1-3.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 2. Definitions › 6-3.6-2-18. "Welfare Allocation Amount"

Sec. 18. "Welfare allocation amount" means an amount equal to the sum of the property taxes imposed by the county in 1999 for the county's welfare fund and welfare administration fund and, if the county received a certified distribution under a former tax in 2008, the property taxes imposed by the county in 2008 for the county's county medical assistance to wards fund, family and children's fund, children's psychiatric residential treatment services fund, county hospital care for the indigent fund, and children with special health care needs county fund, plus, in the case of Marion County, thirty-five million dollars ($35,000,000).
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-1. Adopting Body; Local Income Tax Council; County Fiscal Body

Sec. 1. (a) The following is the adopting body for a county:
(1) The local income tax council in a county in which the county income tax council adopted either:
(A) a county option income tax under IC 6-3.5-6 (repealed) that was in effect on January 1, 2015; or
(B) a county economic development income tax for the county under IC 6-3.5-7 (repealed) that was in effect on January 1, 2015.
(2) The county fiscal body in any other county.
(3) The county fiscal body for purposes of adopting a rate dedicated to paying for a PSAP in the county as permitted by IC 6-3.6-6-2.5.
(4) The county fiscal body for purposes of adopting a rate dedicated to paying for correctional facilities and rehabilitation facilities in the county as permitted by IC 6-3.6-6-2.7.
(b) A local income tax council is established for each county. The membership of each county's local income tax council consists of the fiscal body of the county and the fiscal body of each city or town that lies either partially or entirely within that county.
As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.15; P.L.184-2018, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-2. Actions by Ordinance or Resolution; Uniform Documents; Hearing Requirements and Procedures

Sec. 2. (a) An adopting body or, if authorized by this article, another governmental entity that is not an adopting body, may take an action under this article only by ordinance, unless this article permits the action to be taken by resolution.
(b) The department of local government finance, in consultation with the department of state revenue, may make electronically available uniform notices, ordinances, and resolutions that an adopting body or other governmental entity may use to take an action under this article. An adopting body or other governmental entity may submit a proposed notice, ordinance, or resolution to the department of local government finance for review not later than thirty (30) days prior to the date that the adopting body or governing body intends to submit the notice, adopting ordinance or resolution, and vote results on an ordinance or resolution under subsection (d). If the adopting body or other governmental entity wishes to submit the proposed notice, ordinance, or resolution to the department of local government finance for review, the adopting body or other governmental entity shall submit the proposed notice, ordinance, or resolution to the department of local government finance on the prescribed forms. The department of local government finance shall provide to the submitting entity a determination of the appropriateness of the proposed notice, ordinance, or resolution, including recommended modifications, within thirty (30) days of receiving the proposed notice, ordinance, or resolution.
(c) An ordinance or resolution adopted under this article must comply with the notice and hearing requirements set forth in IC 5-3-1.
(d) The department of local government finance shall prescribe the procedures to be used by the adopting body or governmental entity for submitting to the department the notice, the adopting ordinance or resolution, and the vote results on an ordinance or resolution. The department of local government finance shall notify the submitting entity within thirty (30) days after submission whether the department has received the necessary information required by the department. A final action taken by an adopting body or governmental entity under this article to impose a new tax or amend an existing tax is not effective until the department of local government finance notifies the adopting body or governmental entity that it has received the required information from the submitting entity.
As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.8; P.L.257-2019, SEC.69; P.L.159-2020, SEC.54.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances › 6-3.6-3-4. Tax Rate Remains in Effect Until Effective Date of Ordinance; Expiration Date

Sec. 4. (a) Except for a tax rate that has an expiration date, and except as provided in section 3(f) of this chapter (before its expiration), a tax rate remains in effect until the effective date of an ordinance that increases, decreases, or rescinds that tax rate.
(b) A tax rate may not be changed more than once each year under this article.
As added by P.L.243-2015, SEC.10. Amended by P.L.236-2023, SEC.76.