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Home My Public Portal About06-2017 - LICENSE EXCISE SURTAX & WHEEL TAX ORDINANCE 2017-6 �.. AN ORDINANCE OF THE COMMON COUNCIL OF THE CITY OF GREENCASTLE, PUTNAM COUNTY, INDIANA, IMPOSING A MUNICIPAL MOTOR VEHICLE LICENSE EXCISE SURTAX AND MUNICIPAL WHEEL TAX WHEREAS, Ind. Code Section 6-3.5-10 et seq. (the "Excise Tax Act") authorizes the Common Council of any municipality within the state of Indiana having a population of at least ten thousand(10,000) to impose, by ordinance, an annual license excise surtax (the "Municipal Motor Vehicle Excise Surtax") at a rate of at least Seven Dollars and Fifty Cents ($7.50) and not more than Twenty Five Dollars ($25.00) on certain vehicles registered in the municipality; WHEREAS, Ind. Code Section 6-3.5-ll et seq. (the "Wheel Tax Act") authorizes the Common Council of any municipality within the state of Indiana having a population of at least ten thousand(10,000) to impose, by ordinance, an annual wheel tax (the "Municipal Wheel Tax") at a rate of not less than Five Dollars ($5.00) nor more than Forty Dollars ($40.00) on certain classifications of vehicles not exempted from the Wheel Tax and registered in the municipality; �,. WHEREAS, the Excise Tax Act and the Wheel Tax Act (collectively, the "Act") each require that the Municipal Motor Vehicle License Excise Surtax and the Municipal Wheel Tax be imposed concurrently; WHEREAS, the City of Greencastle, Putnam County, Indiana, has experienced a decline in revenue necessary to support the safe, all weather operation of the road and street system within the City; and WHEREAS, the Common Council of the City does deem it necessary to now impose the Municipal Motor Vehicle License Excise Surtax and Municipal Wheel Tax in order to generate revenue to support the safe, all weather operation of the road and street system within the City. NOW THEREFORE, BE IT ORDAINED by the Common Council of the City of Greencastle, Putnam County, Indiana, as follows: Section 1. Municipal Motor Vehicle License Excise Wheel Surtax. a. Creation of Fund. There is hereby created a Municipal License Excise Surtax Fund which shall be a non-reverting fund. Revenues received from the Department of Motor Vehicles from taxes imposed under this section shall be deposited into the Fund. � b. Tax Rates. Effective January l, 2018, and in accordance with LC. 6-3.5-10-2(c), the surtax shall be imposed at the following rates: 1 r i. Passenger Rates: $25.00 � ii. Motorcycles: $25.00 iii. Trucks with a Declared Gross Weight that does not exceed 11,000 Pounds $25.00 iv. Motor Driven Cycles $25.00 c. Vehicle Definitions. The definitions set forth in the Act shall apply to this Section. d. Uses of Fund. Funds in the Municipal License Excise Surtax Fund may be used for one or more of the following purposes: i. To construct, reconstruct, repair, or maintain streets and roads under the City's jurisdiction.; ii For the City's contribution to obtain a grant from the local road and bridge matching grant fund pursuant to I.C. 8-23-30. e. Transportation Asset Manapement Plan. The Mayor shall prepare a Transportation Asset Management Plan, approved by the Indiana Department of Transportation, as required by LC. 6- 3.5-10-2(e) and LC. 6-3.5-11-2(c) and submit a copy of such plan to the Common Council on or � before August 1 St of each year. £ Accountin� of Fund. On or before August lst of each year, the Clerk-Treasurer shall provide the Common Council an estimate of the surtax revenues to be received by the City under this section during the next calendar year. The Clerk shall include the estimated surtax revenues and the City's budget estimate for the calendar year. Section 2. Municipal Wheel Tax. a. Creation of Fund. There is hereby created a Municipal Wheel Tax Fund which shall be a non-reverting fund. Revenues received from the Department of Motor Vehicles from taxes imposed under this section shall be deposited into the fund. b. Tax Rates. Effective January 1, 2018, and in accordance with I.C. 6-3.5-11-2(d), the Municipal Wheel Tax shall be imposed on the following non-exempt vehicles at the following rates; i. Buses: $40.00 ii. Recreational Vehicles: $40.00 iii. Semi-Trailers: $40.00 iv. Tractors: $40.00 v. Trailers: $10.00 vi. Trucks: $40.00 � 2 i . In accordance with I.C. 6-3.5-11-4, a vehicle is exempt from the Municipal Wheel Tax if the �,,. vehicle is: (1) owned by the state: (2) owned by a state agency of the state: (3) owned by a political subdivision of the state; (4) subject to the annual license excise surtax imposed under I.C. 6-3.5-10; or(5) a bus owned and operated by a religious or nonprofit youth organization and used to transport persons to religious services or for the benefit of its members. c. Vehicle Definitions. The definitions set forth in the Act shall apply to this Section. d. Uses of Fund. Funds in the Municipal Wheel Tax Fund may be used for one or more of the following purposes: i. To construct, reconstruct, repair or maintain streets and roads under the City's jurisdiction; ii. As a contribution to an authority established under LC. 36-7-23; and iii. For the City's contribution to obtain a grant from the local road and bridge matching grant fund under I.C. 8-23-30. e. Transportation Asset Mana�ement Plan. The Mayor shall prepare a Transportation Asset Management Plan as required in Section 1 of this Ordinance. £ Accountin� of Fund. On or before August 1 St of each year, the Clerk-Treasurer shall provide the Common Council an estimate of the Municipal Wheel Tax revenues to be received by the City under this section during the next calendar year. The City shall include the estimated Municipal Wheel Tax revenues in the City's budget estimate for the calendar year. � Section 3. Repeal and Modification. This Ordinance may be repealed and the rate set forth herein may be amended only in accordance with the Act. Section 4. Publication. The Clerk-Treasurer is hereby directed to file a copy of this Ordinance with the Commissioner of the Bureau of Motor Vehicles and the Department of State Revenue as required by the Act. Section 5. Conflictin� Ordinances. Any ordinance or provision of any ordinance of the City of Greencastle in conflict with the provisions of this Ordinance is hereby repealed. Section 6. Severabilitv. The invalidity of any sections, clause, sentence or provision of this Ordinance shall not affect the validity of any other part of this Ordinance which can be given effect without such invalid part ar parts. � 3 J � Section 7. Effective Date. This Ordinance shall be in full force and effect after its passage, approval by the Mayor of�he City of Greencastle and publication as required by law. Section 8. Review. This Ordinance shall be reviewed on an annual basis. PASSED AND ADOPTED by the Common Council of the City of Greencastle, Indiana this �3 day of ��1 T ,2017. t A ohen Tyler Wade �'` � d1� � � Mark N. Hammer ave urray ' �r Steve Fields ary emon Stacie Langdon Approved and signed by ine this �3 day of ��I , 2017, at �'��; o'clock�.m. �_. ' �_ 4 .,-) . I. / ��1f �/ �� /� . William A. Dory,Jr.,Mayor ATTEST: � � Lyn a Dunbar, Clerk-Treasurer � 4