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6-6-9.7-1. "Department" Defined - Sec. 1. As used in this chapter, "department" refers to...
6-6-9.7-2. "Gross Retail Income" Defined - Sec. 2. As used in this chapter, "gross retail income"...
6-6-9.7-3. "Passenger Motor Vehicle" Defined - Sec. 3. As used in this chapter, "passenger motor vehicle"...
6-6-9.7-4. "Person" Defined - Sec. 4. As used in this chapter, "person" has the...
6-6-9.7-5. "Retail Merchant" Defined - Sec. 5. As used in this chapter, "retail merchant" has...
6-6-9.7-6. "Truck" Defined - Sec. 6. As used in this chapter, "truck" has the...
6-6-9.7-7. Imposition of Tax; Amount; Notice to Department of State Revenue; Effective Dates - Sec. 7. (a) The city-county council of a county that...
6-6-9.7-8. Exemptions - Sec. 8. (a) The rental of a truck is exempt...
6-6-9.7-9. Liability for Tax - Sec. 9. The person that rents a passenger motor vehicle...
6-6-9.7-10. Manner of Imposition, Payment, and Collection; Filing of Returns - Sec. 10. (a) Except as otherwise provided in this section,...
6-6-9.7-11. Auto Rental Excise Tax Account; Distributions - Sec. 11. (a) All revenues collected from the county supplemental...
6-6-9.7-12. Expiration - Sec. 12. This chapter expires January 1, 2041. As added...