Sec. 14. (a) In the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the wheel tax to:
(1) the department of transportation established by IC 36-3-5-4 for use by the department under law; or
(2) an authority established under IC 36-7-23.
(b) The city-county council may not appropriate money derived from the wheel tax for any other purpose.
As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1982, P.L.33, SEC.8; P.L.346-1989(ss), SEC.1.
Structure Indiana Code
6-3.5-5-0.5. Ordinance Amendments; Application; Liability
6-3.5-5-1.1. Local Income Tax Council
6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax
6-3.5-5-3. Vehicles Subject to Tax
6-3.5-5-5. Registration of Vehicles
6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax
6-3.5-5-7. Increase or Decrease of Tax; Rates
6-3.5-5-8.5. Credit Upon Sale of Vehicle
6-3.5-5-9. Collection of Wheel Tax; Service Charge
6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles
6-3.5-5-11. Collections; Remittance; Report
6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department
6-3.5-5-14. Appropriation of Money Derived From Wheel Tax
6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use