Howard County Ordinances - Chapter 33

(A) The Board of County Commissioners is authorized to budget, and the County Council is authorized to appropriate, funds from the General Fund or from other funds to provide membership for the county and for the elected and appointed officials and members of the county's boards, council, departments, or agencies in local, regional, state and national associations of a civic, educational or governmental nature, which have as their purpose the betterment and improvement of county government operations.

(B) The Board of County Commissioners is authorized to budget, and the County Council is authorized to appropriate, funds to pay the expenses of duly authorized representatives to attend the meetings and functions of organizations to which the county belongs.

(B) All sums collected by the County Sheriff under § 32.03(B)(5) shall be deposited initially in the Work Program Fund and disbursed without appropriation in the following order:

(1) First, to the payment of the prisoners as provided in § 32.03(B)(3) at least monthly. A sufficient balance shall be maintained in the Work Program Fund at all times to cover all accrued obligations to prisoners;

(2) Second, the balance remaining after satisfaction of division (B)(1) of this section to the County Auditor for deposit in a special fund from which the County Auditor shall pay, upon proper request by the County Sheriff, expenses of the Work Program, including but not limited to the salaries of supervising deputies for the periods during which supervision is actually performed; and

(3) Third, any balance remaining after satisfaction of divisions (B)(1) and (B)(2) of this section shall be transferred by the County Auditor annually to the County General Fund.

(B) The Board of County Commissioners hereby adopts the Amended and Restated Capital Improvement Plan, and such plan is hereby adopted by reference. Two copies of the plan shall be kept on file in the office of the County Auditor for public inspection.

(BCC Res. 1996‑28, passed 7‑15‑96; Am. BCC Res. 1996‑36, passed 9‑9‑96; Am. BCC Res. 1999-16, passed 4-26-99)

§ 33.46 VEHICLE TAXES: EXCISE SURTAX

AND WHEEL TAX.

(A) Excise surtax. Beginning January 1, 1984, and until further amended by ordinance, all passenger vehicles, motorcycles and trucks with a declared gross weight that does not exceed 11,000 pounds, registered in the county, that are now subject to an excise tax (in lieu of a property tax) shall also be subject to an annual excise surtax of 10%. The surtax on a vehicle shall not be less than $7.50, to be paid with the registration of the motor vehicle.

(`83 Code, § 70.20)

(B) Wheel tax.

(1) Beginning January 1, 1984, and until further amended by ordinance, all of the following six classes of vehicles and vehicles within those classes based on weight classification of those vehicles that are established by the Bureau of Motor Vehicles for use throughout the state, registered in this county, shall be subject to an annual wheel tax as set out in the following schedule, to be paid with the registration of those vehicles:

Vehicle Annual

Classification Wheel Tax

Buses............................................................... $15

Recreational vehicles......................................... 20

Semitrailers........................................................ 15

Vehicle Annual

Classification Wheel Tax

Tractors............................................................ $20

Trailers

Gross weight of less than 3,000 pounds....... 5

Gross weight of 3,000 pounds or more and less than 5,000 pounds 5

Gross weight of 5,000 pounds or more and less than 7,000 pounds 5

Gross weight of 7,000 pounds or more and less than 9,000 pounds 5

Gross weight of 9,000 pounds or more......... 5

Trucks................................................................ 15

(2) As provided by I.C. 6‑3.5‑5‑4, the following motor vehicles are exempt from the annual wheel tax: vehicles owned by the state, a state agency or a political subdivision; buses owned and operated by a religious or non-profit youth organization and used to haul persons to religious services or for the benefit of their members; and vehicles subject to the annual excise surtax.

(`83 Code, § 70.21)

(C) Use of funds. Beginning January 1, 1984, all of the excise surtax and wheel tax collected on motor vehicles registered in this county shall be distributed, as provided for in I.C. 6‑3.5‑4‑13 and 6‑3.5‑5‑15, to the county, city and town units of this county and shall be used only to construct, reconstruct, repair or maintain streets and roads under their jurisdiction.

(`83 Code, § 70.22) (Ord. 1983‑17, passed - ‑83)

§ 33.47 HOTEL AND MOTEL TAX.

(A) Commencing July 1, 1997, a tax is hereby levied on every person engaged in the business of renting or furnishing, for periods of less than 30 days, any rooms, lodgings or accommodations in any commercial hotel, motel, inn, tourist camp or tourist cabin, except state camping facilities, located in the county. The tax shall be imposed at a rate of 5% before July 1, 2007, and a rate of 4% after June 30, 2007, on the gross retail income derived from lodging income only and shall be in addition to the state gross retail tax imposed on those persons by I.C. 6‑2.5.

(B) The tax shall be imposed, paid and collected in exactly the same manner as the state gross retail tax is imposed, paid and collected pursuant to I.C. 6‑2.5. All the provisions of I.C. 6‑2.5 relating to rights, duties, liabilities, procedures, penalties, definitions and administration apply to the imposition and administration of the tax imposed under division (A) above, except to the extent those provisions are in conflict or inconsistent with the specific provisions of I.C. 6‑9‑16. Specifically and not in limitation of the foregoing, the terms PERSON and GROSS RETAIL INCOME shall have the same meaning in this section as they have in I.C. 6‑2.5, except that PERSON shall not include state- supported educational institutions. The return to be filed for the payment of the tax under this section may be either a separate return or may be combined with a return filed for the payment of the state gross retail tax as the Department of State Revenue may, by rule or regulation, determine. The amounts received from the tax shall be paid quarterly by the State Treasurer to the County Treasurer upon warrants issued by the State Auditor.

(C) Exception. The tax imposed under division (A) above does not apply to the renting or furnishing of rooms, lodging or accommodations to a person for a period of 30 days or more.

(I.C. 6‑9‑15‑6) (`83 Code, § 32.06(E), (F)) (Ord. 1981‑21, passed 10‑13‑81; Am. CC Ord. 1997‑27, passed 6‑24‑97; Am. CC Ord. 1997‑36, passed 8‑26‑97)

(A) Effective January 1, 1987, an owner of a mobile home is hereby required to pay his or her property tax liability for his or her mobile home in one installment if the tax liability for a particular year is less than $25.

(B) Whenever a tax statement mailed under I.C. 6‑1.1‑22‑8 shows that an owner's property tax liability for a particular year for a mobile home is less than $25, the owner shall pay the entire tax liability for the mobile home for that year on May 10 of that year.

(C) Effective January 1, 1987, a person is hereby required to pay his or her property tax liability in one installment if the tax liability for a particular year is less than $25.

(D) Whenever a tax statement mailed under I.C. 6‑1.1‑22‑8 shows that the person's property tax liability for a year is less than $25 for the property covered by that statement, the tax liability for that year is due in one installment on May 10 of that year.