Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
(b) Each retail merchant filing a return for the auto rental excise tax shall indicate in the return:
(1) all locations in the county containing a consolidated city where the retail merchant collected county supplemental auto rental excise taxes; and
(2) the amount of auto rental excise taxes collected at each location.
(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be a separate return, combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9, or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department.
As added by P.L.256-1997(ss), SEC.1.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax
6-6-9.7-1. "Department" Defined
6-6-9.7-2. "Gross Retail Income" Defined
6-6-9.7-3. "Passenger Motor Vehicle" Defined
6-6-9.7-5. "Retail Merchant" Defined
6-6-9.7-7. Imposition of Tax; Amount; Notice to Department of State Revenue; Effective Dates
6-6-9.7-10. Manner of Imposition, Payment, and Collection; Filing of Returns