SB 239-12_ Filed 02/24/2010, 07:49 Saunders


Text Box


    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______
    RULED OUT OF ORDER


[

HOUSE MOTION ____

]

MR. SPEAKER:

    I move that Engrossed Senate Bill 239 be amended to read as follows:

SOURCE: Page 51, line 12; (10)MO023915.51. -->     Page 51, between lines 12 and 13, begin a new paragraph and insert:
SOURCE: IC 6-6-5.1-10; (10)MO023915.23. -->     "SECTION 23. IC 6-6-5.1-10, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 10. (a) Beginning January 1, 2010, there is imposed an annual license excise tax on each recreational vehicles and vehicle or truck campers camper that meets at least one (1) of the following requirements:
         (1) It is a recreational vehicle subject to registration under IC 9-18.
        (2) It is a truck camper owned by an Indiana resident.
        (3) It is a recreational vehicle permanently located in Indiana as determined by the county assessor of the county in which the recreational vehicle is located.

The excise tax is imposed instead of the ad valorem property tax levied for state or local purposes but in addition to any registration fees imposed on recreational vehicles.
    (b) The tax imposed by this chapter is a listed tax and subject to IC 6-8.1.
    (c) A recreational vehicle subject to this chapter may not be assessed as personal property for the purpose of the assessment and levy of personal property taxes after December 31, 2008, and is not subject to ad valorem taxes first due and payable after December 31, 2009, regardless of whether the recreational vehicle is registered under the state motor vehicle registration laws. A person may not be required

to give proof of the payment of ad valorem taxes as a condition to the registration of a recreational vehicle subject to the tax imposed by this chapter.
    (d) A truck camper subject to this chapter may not be assessed as personal property for the purpose of the assessment and levy of personal property taxes after December 31, 2008, and is not subject to ad valorem taxes first due and payable after December 31, 2009.

SOURCE: IC 6-6-5.1-14.4; (10)MO023915.24. -->     SECTION 24. IC 6-6-5.1-14.4 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14.4. (a) Each person operating a campground shall submit to the county assessor, before July 15 of each year, a report that discloses the following information for each recreational vehicle located in the campground on June 15 of that year:
        (1) The name and address of each person renting campground space for a recreational vehicle.
        (2) The date that a recreational vehicle owned by a person described in subdivision (1) is parked on a campground space.
        (3) Any other information relevant to the determination under subsection (b) of whether the recreational vehicle is permanently located in Indiana.
        (4) The year and model of the recreational vehicle.
    (b) Each year the county assessor shall determine whether a recreational vehicle is permanently located in Indiana, using the reports submitted to the county assessor under subsection (a). The county assessor shall:
        (1) make the determinations required by this subsection before August 15; and
        (2) report to the county treasurer before August 20 the:
            (A) name;
            (B) address; and
            (C) annual tax liability;
        of each person the county assessor determines is required to pay the tax to the county treasurer under section 14.5(c) of this chapter.

     (c) The bureau shall provide each county assessor and county treasurer any assistance necessary to implement this section and section 14.5 of this chapter.
SOURCE: IC 6-6-5.1-14.5; (10)MO023915.25. -->     SECTION 25. IC 6-6-5.1-14.5 IS ADDED TO THE INDIANA CODE AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 14.5. (a) This section applies to a recreational vehicle that the county assessor determines is:
        (1) not registered under IC 9-18; and
        (2) permanently located in Indiana.
    (b) A recreational vehicle that is located in Indiana on May 1 and has not been operated on the highways of Indiana in the previous six (6) months is presumed to be permanently located in

Indiana.
    (c) Notwithstanding section 14(a) of this chapter, the tax imposed by this chapter on a recreational vehicle described in subsection (a) is payable to the county treasurer of the county in which the recreational vehicle is located.
    (d) Before September 1 of each year, the county treasurer shall mail an excise tax bill to each person listed on the report received from the county assessor under section 14.4(c) of this chapter.
The form of an excise tax bill mailed under this subsection must be approved by the state board of accounts.
     (e) A person receiving an excise tax bill under subsection (d) shall pay the taxes due to the county treasurer before October 1 of the calendar year in which the excise tax bill is received.
     (f) Before November 1 of each calendar year in which excise taxes are collected by a county under this section, the county treasurer of the county shall do the following:
        (1) Deposit the excise taxes collected in that year in the account for settlement described in section 22 of this chapter.
        (2) Using information furnished by the county assessor, certify to the county auditor for each excise tax payment received under this section:
            (A) the location of the recreational vehicle for which the payment was received; and
            (B) the amount of the deposit attributable to the excise taxes imposed on that recreational vehicle.

     (g) If the amount of taxes imposed for a year upon a recreational vehicle under this section by a particular county is not paid before the date that the second installment of property taxes is due in that county, the same penalties that are imposed under IC 6-1.1-37-10 for the late payment of property taxes apply to the unpaid taxes imposed under this section. In addition, for the nonpayment of taxes that are due and payable under this section, the recreational vehicle and the personal property of a delinquent taxpayer shall be levied upon and sold in the same manner that a taxpayer's personal property is levied upon and sold under IC 6-1.1-23 for the nonpayment of personal property taxes. The county treasurer shall deposit penalties and the proceeds of any sales conducted under this subsection in the account for settlement described in section 22 of this chapter.

SOURCE: IC 6-6-5.1-22; (10)MO023915.26. -->     SECTION 26. IC 6-6-5.1-22, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts.
    (b) The county treasurer, upon receiving the excise tax collections, shall place the 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, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3.
    (c) The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The amount collected shall be apportioned and distributed among the respective funds of each taxing unit in the same manner and at the same time as property taxes are apportioned and distributed.
    (d) The determination under subsection (c) shall be made from:
         (1) copies of vehicle registration forms and receipts for excise taxes paid on truck campers furnished by the bureau; and
         (2) information furnished by the county assessor on the location of recreational vehicles subject to tax collection under section 14.5 of this chapter.
Before the determination, the county assessor shall, from copies of registration forms and receipts, verify information pertaining to legal residence of persons owning taxable recreational vehicles and truck campers from the county assessor's records, to the extent the verification can be made. The county assessor shall further identify and verify from the assessor's records the taxing units within which the persons reside or in which recreational vehicles described in section 14.5(a) are located.
    (e) Verifications under subsection (d) shall be completed not later than thirty (30) days after:
         (1) receipt of vehicle registration forms and receipts by the county assessor; or
        (2) the county assessor submits the report required by section 14.4(b) of this chapter to the county treasurer.

The county assessor shall certify the information to the county auditor for the county auditor's use when the information is checked and completed.

SOURCE: IC 6-6-5.1-23; (10)MO023915.27. -->     SECTION 27. IC 6-6-5.1-23, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 23. The county auditor shall, from the copies of vehicle registration forms and truck camper receipts furnished by the bureau and the information furnished by the county assessor, verify and determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The bureau shall verify the collections reported by the branches and provide the county auditor adequate and accurate audit information, registration form information, truck camper receipts, records, and materials to support the proper assessment, collection, and refund of excise taxes under this chapter.
SOURCE: IC 6-6-5.1-26; (10)MO023915.28. -->     SECTION 28. IC 6-6-5.1-26, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 26. (a) This section does not apply to excise

taxes that are due and payable under section 14.5 of this chapter.
    (b)
The registration of a recreational vehicle registered without payment of the tax imposed by this chapter is void. The bureau shall take possession of the registration certificate, license plate, and other evidence of registration until the owner pays the delinquent taxes and an additional fee of ten dollars ($10) to compensate the bureau for performing the additional duties.

SOURCE: IC 6-6-5.1-27; (10)MO023915.29. -->     SECTION 29. IC 6-6-5.1-27, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 27. (a) This section does not apply to excise taxes that are due and payable under section 14.5 of this chapter.
    (b)
In the administration and collection of the taxes imposed by this chapter, the bureau may contract with a collection agency that is authorized to collect and receive property taxes on behalf of the county treasurer. A collection agency with which the bureau contracts may collect on behalf of the bureau the taxes imposed by this chapter and the registration fees and charges as the bureau directs. A collection agency that contracts with the bureau under this section shall comply with the requirements concerning the collection of property taxes on behalf of county treasurers and other requirements, including the posting of a bond, as may be established by the bureau.
SOURCE: IC 6-6-5.1-29; (10)MO023915.30. -->     SECTION 30. IC 6-6-5.1-29, AS ADDED BY P.L.131-2008, SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE UPON PASSAGE]: Sec. 29. (a) This section does not apply to excise taxes that are due and payable under section 14.5 of this chapter.
    (b)
In the administration and collection of the tax imposed by this chapter, the bureau may coordinate and consolidate the collection of the taxes imposed on all recreational vehicles and truck campers owned by a taxpayer following procedures the bureau considers reasonable and feasible, including the revocation of all registrations of recreational vehicles registered by the owner if the owner willfully fails and refuses to pay the tax imposed by this chapter. Upon a revocation of registration, the bureau shall notify the department of state revenue of the name and address of the taxpayer.".
SOURCE: Page 110, line 14; (10)MO023915.110. -->     Page 110, between lines 14 and 15, begin a new paragraph and insert:
SOURCE: ; (10)MO023915.69. -->     "SECTION 69. [EFFECTIVE UPON PASSAGE] (a) IC 6-6-5.1-10, as amended by this act, applies to recreational vehicle and truck camper excise taxes imposed in a calendar year beginning after December 31, 2009.
    (b) IC 6-6-5.1-14.4 and IC 6-6-5.1-14.5, both as added by this act, apply to recreational vehicle excise taxes imposed in a calendar year beginning after December 31, 2009.
    (c) This SECTION expires January 1, 2011.
".
    Renumber all SECTIONS consecutively.
    (Reference is to ESB 239 as printed February 22, 2010.)

________________________________________

Representative Saunders


MO023915/DI 92     2010