YES:
MR. SPEAKER:
Your Committee on Ways and Means , to which was referred House Bill 1681 ,
has had the same under consideration and begs leave to report the same back to the House with
the recommendation that said bill be amended as follows:
forth in IC 6-2.5-1-3.
Sec. 6. As used in this chapter, "retail merchant" has the
meaning set forth in IC 6-2.5-1-8.
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) 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) If the city legislative body adopts an ordinance under
subsection (a), the city legislative body shall immediately send a
certified copy of the ordinance to the commissioner of the
department.
(d) If the city legislative body adopts an ordinance under
subsection (a) 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) 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.
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 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 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.
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.
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.
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 auditor of state.
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 county supplemental auto rental excise tax fund.
(b) The city fiscal officer shall deposit in the county
supplemental auto rental excise tax fund all amounts received
under this chapter.
(c) Any money earned from the investment of money in the
county supplemental auto rental excise tax fund becomes a part of
the fund.
(d) Money in the county supplemental auto rental excise tax
fund shall be used by the city legislative body for purposes
designated by the city legislative body.
Sec. 13. This chapter expires January 1, 2036.".
before the effective date of this act that would have been valid
under IC 6-9-2-10, as added by this act, are legalized and validated.
and when so amended that said bill do pass.