Indiana Code > Title 6 > Article 6 > 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
§ 6-6-9.7-4	“Person” defined
§ 6-6-9.7-5	“Retail merchant” defined
§ 6-6-9.7-6	“Truck” defined
§ 6-6-9.7-7	Imposition of tax; amount; notice to department of state revenue; effective dates
§ 6-6-9.7-8	Exemptions
§ 6-6-9.7-9	Liability for tax
§ 6-6-9.7-10	Manner of imposition, payment, and collection; filing of returns
§ 6-6-9.7-11	Auto rental excise tax account; distributions
§ 6-6-9.7-12	Expiration

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Contract: A legal written agreement that becomes binding when signed.
department: refers to the department of state revenue. See Indiana Code 6-6-9.7-1
gross retail income: has the meaning set forth in Indiana Code 6-6-9.7-2
Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9.7-3
person: has the meaning set forth in Indiana Code 6-6-9.7-4
retail merchant: has the meaning set forth in Indiana Code 6-6-9.7-5
truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-9.7-6