VANDERBURGH COUNTY COUNCIL ORDINANCE NO. AMENDMENT OF THE ORDINANCE OF THE VANDERBURGH COUNTY AUTHORIZATION OF THE IMPOSITION OF AN ANNUAL LICENSE COUNTY EXCISE TAX AND A WHEEL TAX WHEREAS, Indiana Code 6-3.5-4, as amended (the ?County Motor Vehicle Excise Tax Act?), authorizes the County Council of any County to impose by Ordinance an annual license excise tax (the ?Excise Tax?) on all passenger vehicles, and trucks with a declared gross weight of 11,000 pounds or less, which are registered in such county and subject to the annual license excise tax imposed under Indiana Code 6-6?5, as amended (the ?Motor Vehicle Excise Tax?); and WHEREAS, the County Motor Vehicle Excise Tax Act authorizes a county council to impose the County Excise Tax either: (1) at a specific amount of at least $7.50 and not more than $25.00 on each vehicle subject to the County Excise Tax; or (2) at a rate of not less than 2% nor more than 10% of the amounts set forth in Indiana Code as amended, which amounts are based upon the classi?cation and age of each vehicle subject to the County Excise Tax, but, in no event, less than $7.50 for any vehicle; and WHEREAS, Indiana Code as amended (the ?County Wheel Tax Act?), authorized the county council of any county to impose by ordinance an annual wheel tax (the ?Wheel Tax?) at a rate of not less than $5.00 nor more than $40.00 on certain classes of vehicles, which are registered in such county and are not subject to the County Excise Tax and not exempt from the Wheel Tax; and WHEREAS, the County Motor Vehicle Excise Tax Act and the County Wheel Tax Act (collectively, the ?Act?) each require that the County Excise Tax and the Wheel Tax imposed concurrently; and 363932 WHEREAS, Vanderburgh County (the ?County?) and the municipalities within the County have experienced a decline in revenue necessary to support the road and street system in the County; and WHEREAS, the County Council of the County deems it necessary to now impose the County Excise Tax and the Wheel Tax. NOW, THEREFORE, BE IT ORDAINED BY THE COUNTY COUNCIL OF VANDERBURGH COUNTY, INDIANA, THAT: Section 1. Amendment of Section 3.10.010 Annual License Countyr Excise Tax. Amendment of Section 3.10.010 as it currently exists and replace with the following: Effective January 1, 2018, the following vehicles, registered in the County and subject to the State Excise Tax, shall be subject to the County Excise Tax, as set forth below, in accordance with the provisions of the County Motor Vehicle Excise Tax Act. The County Excise Tax shall be paid with the registration of each such motor vehicle. The County Treasurer shall deposit revenue received from the County Excise Tax in a fund to be known as the ?Vanderburgh County Excise Tax Fund? (the ?County Excise Tax Fund?) and shall distribute the?moneys on deposit in the County Excise Tax Fund in accordance with the County Motor Vehicle Excise Tax Act. a. Passenger vehicles $20.00 b. $20.00 0. Trucks with a declared gross weight of 11,000 pounds or less $20.00 (1. Motor driven cycles $20.00 93.315 Sectltin? .iAfmendment of Section 3.10.020 Annual Wheel Tax. cui? 363932 Amendment of Section 3.10.020 as it currently exists and replace with the following: Effective January 1, 2018, the following classes of vehicles, registered in the County, shall be subject to the Wheel Tax, as set forth below, in accordance with the provision of the County Wheel Tax Act. The Wheel Tax shall be paid with theregistrations of each such motor vehicle. The County Treasurer shall deposit revenue received from the Wheel Tax into a fund to be known as the ?Vanderburgh County Wheel Tax Fund? (the ?Wheel Tax Fun and shall distribute the Wheel TaxFund in accordance with the County Wheel Tax Act. - Buses $20.00 a. b. Recreational vehicles $20.00 c. Semi?trailers $20.00 (1. Tractors $20.00 e. Trailers $20.00 f. Trucks $20.00 Pursuant to the County Wheel Tax Act, a vehicle is exempt from the Wheel Tax, if it is: a. - Owned by the State of Indiana (the ?State?) or a State agency or a political subdivision thereof; b. Subject to the annual license excise County Excise Tax imposed under LC. 6- 3.54; or c. A bus owned and Operated by a religious or nonpro?t youth organization and used to haul persons to religious services for the bene?t of its members. Section 3. Amendment of Section 3.10.030 A Countv Excise Tax Fund and a Wheel Tax Fund. Amendment of Section 3.10.030 as it currently exists and replace with the following: The Vanderburgh County Treasurer is hereby ordered to create a fund to be known as the ?Vanderburgh County Excise Tax Fund? to be distributed to local units of government 363932 pursuant to the provisions of The Vanderburgh County Treasurer is further ordered to create a fund to be known as the ?Vanderburgh County Wheel Tax Fund? to be distributed to local units of govermnent pursuant to the provisions of l.C.6-3.5-5-15. All revenue derived by Vanderburgh County from the collection of the County Excise Tax and Wheel Tax shall be used only to construct, reconstruct, repair, or maintain streets and roads under the jurisdiction of Vanderburgh County. Section 4. Amendment of Section 3.10.040 Expiration. Amendment of Section 3.10.040 as it currently exists and replace with the following: 3.10.040 Rescission of County Excise Tax and Wheel Tax. ?This Ordinance may be rescinded, subject to Indiana Code 6-3.5-4-4 and Indiana Code and the rates set forth herein may be decreased or increased only in accordance with the Act.? Section 5. Amendment of Section 3.10.050 Effective Date. Amendment of Section 3.10.050 as it currently exists and replace with the following: This Ordinance shall be effective as set forth herein and shall remain in effect unless amended or repealed. This Ordinance shall replace all prior Ordinances on this subject, including Ordinance No. Section 6. Amendment of Section 3.10.060 Notice to Bureau of Motor Vehicles. Amendment of Section 3.10.060 as it currently exists and replace with the following: The County Auditor is hereby directed to send a copy of this Ordinance to the Commissioner of the Bureau of Motor Vehicles as required by the Act. 363 932 First passed by the Vanderburgh County Council on its first reading on the day of 2017. Final passage by the Vanderburgh County Council on its final reading on the day of 2017. VANDERBURGH COUNTY COUNCIL John Montrastelle, President Tom Shetler, J13, Vice President James Raben, Finance Chainnan Angela Koehler Lindsey, Personnel Chairman Mike Goebel, Member Stephanie Terry, Member Joe Kiefer, Member Brian Gerth, Auditor 363932