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.
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