any service; and
(2) except as provided in subsection (g), any bona fide charges
which are made for preparation, fabrication, alteration,
modification, finishing, completion, delivery, or other service
performed in respect to the property transferred before its transfer
and which are separately stated on the transferor's records.
For purposes of this subsection, a transfer is considered to have
occurred after delivery of the property to the purchaser.
(f) Notwithstanding subsection (e):
(1) in the case of retail sales of gasoline (as defined in
IC 6-6-1.1-103) and special fuel (as defined in IC 6-6-2.5-22), the
gross retail income received from selling at retail is the total sales
price of the gasoline or special fuel minus the part of that price
attributable to tax imposed under IC 6-6-1.1, IC 6-6-2.5,
IC 6-6-12, or Section 4041(a) or Section 4081 of the Internal
Revenue Code; and
(2) in the case of retail sales of cigarettes (as defined in
IC 6-7-1-2), the gross retail income received from selling at retail
is the total sales price of the cigarettes including the tax imposed
under IC 6-7-1.
(g) Gross retail income does not include income that represents
charges for serving or delivering food and food ingredients furnished,
prepared, or served for consumption at a location, or on equipment,
provided by the retail merchant. However, the exclusion under this
subsection only applies if the charges for the serving or delivery are
stated separately from the price of the food and food ingredients when
the purchaser pays the charges.".
body under subsection (d) must be given in accordance with
IC 5-3-1.
(d) A county supplemental motor fuel tax may not be imposed
in a county unless the county fiscal body adopts an ordinance after
a public hearing that is identical to:
(1) the proposed ordinance submitted by the executive in the
case of a county containing a consolidated city; or
(2) the ordinance adopted by the executive in the case of a
county that does not contain a consolidated city.
(e) An ordinance adopted under this section must specify the
rate of the county supplemental motor fuel tax in the county and
the effective date of the ordinance to provide that the ordinance
takes effect:
(1) at least sixty (60) days after the adoption of the ordinance;
and
(2) on the first day of a month.
(f) The rate of a county supplemental motor fuel tax imposed
under this chapter may not exceed five-tenths of one cent ($0.005)
per gallon of motor fuel sold in the county.
(g) If a fiscal body adopts an ordinance imposing a county
supplemental motor fuel tax under this section, the fiscal body shall
immediately send a certified copy of the ordinance to the
department.
Sec. 6. (a) If no bonds, leases, obligations, or other evidences of
indebtedness that are payable from the county supplemental motor
fuel tax are outstanding, the county supplemental motor fuel tax
may be repealed as follows:
(1) An ordinance to repeal the tax is adopted by the fiscal
body and approved by the executive in the case of a county
that contains a consolidated city or is subject to IC 36-2-3.5.
(2) Identical ordinances to repeal the tax are adopted by the
fiscal body and the executive in the case of a county that does
not contain a consolidated city and is not subject to
IC 36-2-3.5.
(b) An ordinance to repeal a county supplemental motor fuel tax
takes effect January 1 immediately following the date the repeal
was adopted. If a county repeals the ordinance imposing a county
supplemental motor fuel tax, the county auditor shall immediately
send to the commissioner of the department of state revenue a
certified copy of the ordinance repealing the ordinance imposing
the tax.
Sec. 7. Except as provided in section 8 of this chapter, a county
supplemental motor fuel tax imposed under this chapter shall be
imposed, paid, and collected in the same manner that the state
gasoline and special fuel taxes are imposed, paid, and collected
under this article. However, the return that is filed for the payment
of the tax may be a separate return or may be combined with the
return filed for the payment of the state gasoline tax or state
special fuel tax as prescribed by the department.
Sec. 8. (a) This section applies only to a carrier.
(b) A county supplemental motor fuel tax imposed under this
chapter upon a carrier shall be imposed, paid, and collected in the
same manner as the state motor carrier fuel tax is imposed, paid,
and collected under IC 6-6-4.1. However, the return that is filed for
the payment of the tax may be a separate return or may be
combined with the return filed for the payment of the state motor
fuel tax as prescribed by the department.
Sec. 9. (a) This section applies only to a carrier.
(b) For each quarterly reporting period a carrier is entitled to
a credit against the carrier's county supplemental motor fuel tax
liability equal to the amount determined in STEP THREE of the
following formula.
STEP ONE: Determine the total amount of the carrier's
county supplemental motor fuel tax liability incurred during
the quarterly reporting period by purchasing motor fuel in a
county imposing a county supplemental motor fuel tax.
STEP TWO: Multiply the STEP ONE amount by a fraction.
The numerator of the fraction is the total number of miles
traveled on highways in Indiana by the carrier during the
quarterly reporting period, and the denominator of the
fraction is the total number of miles traveled within and
without Indiana by the carrier during the quarterly reporting
period.
STEP THREE: Determine the difference of:
(1) the amount determined in STEP ONE; minus
(2) the amount determined in STEP TWO.
(c) A carrier may claim the credit allowed by this section on a
form prescribed by the department that must be filed with the
quarterly report filed by the carrier under IC 6-6-4.1-10.
Sec. 10. (a) The department shall notify the county auditor of a
county that imposes a county supplemental motor fuel tax under
this chapter of the amount of the tax paid in the county.
(b) The amounts received from taxes imposed under this
chapter shall be paid monthly by the treasurer of state on warrants
issued by the auditor of state to the county treasurer.
Sec. 11. If a county imposes a county supplemental motor fuel
tax under this chapter, the county treasurer shall establish a
county supplemental motor fuel tax fund into which all amounts
received monthly from the treasurer of state shall be deposited.
Sec. 12. Before the twentieth day of each month, the county
auditor shall allocate the money deposited in the county
supplemental motor fuel tax fund during the previous month
among the taxing units in the county in the same manner that
county adjusted gross income taxes or county option income taxes
(whichever is appropriate) are allocated among the taxing units in
the county. If neither the county adjusted gross income tax
(IC 6-3.5-1.1) nor the county option income tax (IC 6-3.5-6) are
imposed in the county, the money deposited in the county
supplemental motor fuel tax fund during the previous month must
be allocated among the taxing units in the same manner that
county option income taxes would be allocated in the county if the
county option income tax were imposed in the county. Money
allocated under this section must be distributed to the taxing units
before the twenty-fifth day of each month.
Sec. 13. Revenue derived from the imposition of a county
supplemental motor fuel tax under this chapter is outside the tax
limits imposed by IC 6-1.1-18.5.
Sec. 14. A unit may use revenues from the imposition of a
county supplemental motor fuel tax for any of the following
purposes:
(1) Paying debt service or lease rentals on:
(A) bonds;
(B) leases;
(C) obligations; or
(D) any other evidence of indebtedness of the unit;
incurred to finance a road construction project.
(2) Paying the costs of any road construction project.
(3) As operating revenue for the maintenance of the unit's
roads.
(4) Any other legal or corporate purpose of the unit.
Sec. 15. A county supplemental motor fuel tax imposed under
this chapter is a listed tax for purposes of IC 6-8.1-1.
Sec. 16. The department shall annually estimate the amount of
revenue that each county would collect under this chapter if the
county adopted a county supplemental motor fuel tax. The
department shall annually provide a copy of the estimate to the
appropriate county auditor before July 1.
Sec. 17. A person who knowingly makes a false statement or
knowingly presents a fraudulent receipt for the sale of motor fuel
for the purpose of:
(1) obtaining;
(2) attempting to obtain; or
(3) assisting any other person to obtain or attempt to obtain;
a credit, refund, or reduction of liability for a county supplemental
motor fuel tax imposed under this chapter commits a Class C
infraction.
Sec. 18. A carrier who knowingly violates this chapter, except
for a violation covered by section 19 of this chapter, commits a
Class C infraction.
Sec. 19. If a carrier:
(1) fails to pay a county supplemental motor fuel tax imposed
under this chapter; or
(2) files a report concerning a county supplemental motor fuel
tax after the date established under IC 6-6-4.1 for motor
carrier fuel tax reports;
the commissioner may suspend or revoke any annual permit, trip
permit, temporary authorization, or repair and maintenance
permit issued to the carrier. The commissioner may reinstate a
permit or temporary authorization if a carrier files all required
returns and reports and pays all outstanding liabilities.
Sec. 20. A person who receives or collects money as a county
supplemental motor fuel tax imposed under this chapter on
gasoline on which the person has not paid the tax, and knowingly
fails to pay the money to the administrator as required under this
chapter, commits a Class D felony.
Sec. 21. Except as otherwise provided by this chapter, a
distributor (as defined in IC 6-6-1.1-103(d)) who:
(1) recklessly fails to:
(A) file the returns or statements required under this
chapter; and
(B) pay the taxes as required by this chapter; or
(2) knowingly fails to keep correct records, books, and
accounts required by this chapter with respect to a county
supplemental motor fuel tax;
commits a Class B misdemeanor.
Sec. 22. (a) This section does not apply to a carrier.
(b) A person who knowingly uses motor fuel on which a county
supplemental motor fuel tax:
(1) has been imposed under this chapter; but
(2) has not been paid;
commits a Class B misdemeanor.
Sec. 23. If a person:
(1) is subject to the taxes imposed under IC 6-6-1.1-201 and
this chapter; and
(2) fails to keep books and records as required by IC 6-8.1-5;
the person is subject to the penalty under IC 6-8.1-10-4(b).
Sec. 24. (a) The definitions set forth in IC 6-6-2.5 apply to this
section.
(b) A supplier, permissive supplier, importer, or blender who
knowingly fails to collect or timely remit a county supplemental
motor fuel tax otherwise required to be paid to the department at
the time that the state special fuel tax must be paid under
IC 6-6-2.5-35 or pursuant to a tax precollection agreement under
IC 6-6-2.5-35 is liable for the uncollected tax plus a penalty equal
to one hundred percent (100%) of the uncollected tax.
(c) Collection of a county supplemental motor fuel tax on special
fuel arising from an out-of-state transaction does not in itself
subject a supplier or permissive supplier to the jurisdiction of
Indiana for any tax liability arising outside of this chapter.
(d) A person who fails or refuses to pay over to the state a
county supplemental motor fuel tax on special fuel at the time
required in this chapter or who fraudulently withholds or
appropriates or otherwise uses the money or any portion thereof
belonging to the state commits a Class D felony.
Sec. 25. The general assembly covenants with the respective
units and the purchasers and owners of bonds, leases, obligations,
or any other evidences of indebtedness of a unit payable from a
county supplemental motor fuel tax imposed under this chapter
that this chapter will not be repealed or amended in any manner
that will adversely affect the imposition or collection of a tax
imposed under this chapter so long as the principal, interest, or
lease rentals due under those bonds, leases, obligations, or other
evidences of indebtedness of a unit that are payable from a tax
imposed under this chapter remain unpaid.
fee (IC 13-20-22); and any other tax or fee that the department is
required to collect or administer.".
Renumber all SECTIONS consecutively.
(Reference is to HB 1001 as printed January 17, 2008.)