Sec. 9. The person that rents a passenger motor vehicle or truck 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.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