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 supplemental auto rental excise tax fund.
(b) The city fiscal officer shall deposit in the supplemental auto rental excise tax fund all amounts received under this chapter.
(c) Any money earned from the investment of money in the supplemental auto rental excise tax fund becomes a part of the fund.
(d) Money in the supplemental auto rental excise tax fund shall be used by the city legislative body for capital improvements in the city that promote conventions, tourism, or recreation.
As added by P.L.214-2005, SEC.22.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax
6-6-9.5-1. Application of Chapter
6-6-9.5-3. "Gross Retail Income"
6-6-9.5-4. "Passenger Motor Vehicle"
6-6-9.5-7. Imposition of Tax; Ordinance; Rate; Notices
6-6-9.5-9. Liability for Tax; Collection
6-6-9.5-10. Imposition; Payment; Collection; Returns