CHAPTER 39. COUNTY OPTION DOG TAX
IC 6-9-39
Chapter 39. County Option Dog Tax
IC 6-9-39-1
"Animal care facility"
Sec. 1. As used in this chapter, "animal care facility" includes an
animal control center, an animal shelter, a humane society, or another
animal impounding facility that has as its purpose the humane
treatment of animals.
As added by P.L.162-2006, SEC.36.
IC 6-9-39-2
"Taxable dog"
Sec. 2. As used in this chapter, "taxable dog" means a dog at least
six (6) months of age.
As added by P.L.162-2006, SEC.36.
IC 6-9-39-3
Imposition of tax; adoption of ordinance by county fiscal body; tax
rate
Sec. 3. (a) The fiscal body of a county may adopt an ordinance to
impose a tax on a person who harbors or keeps a taxable dog in or
near the person's premises in the county, regardless of who owns the
taxable dog. A person who harbors or keeps a taxable dog in the
county is liable for the tax.
(b) A tax imposed under this section may not exceed five dollars
($5) per year for each taxable dog.
(c) The maximum amount of county option dog tax per year that
may be imposed by an ordinance adopted under this section for
taxable dogs kept in a kennel for breeding, boarding, training, or sale
is an amount equal to the lesser of:
(1) the county option dog tax liability calculated without regard
to this subsection for taxable dogs kept in the kennel for
breeding, boarding, training, or sale; or
(2) for a kennel in which:
(A) more than six (6) taxable dogs are kept for breeding,
boarding, training, or sale, fifty dollars ($50); or
(B) not more than six (6) taxable dogs are kept for breeding,
boarding, training, or sale, thirty dollars ($30).
As added by P.L.162-2006, SEC.36.
IC 6-9-39-4
Repeal of tax; procedure
Sec. 4. If an ordinance adopted under section 3 of this chapter is
in effect in a county, the fiscal body of the county may rescind the
ordinance imposing the county option dog tax.
As added by P.L.162-2006, SEC.36.
IC 6-9-39-5
Collection; designation of collection method by ordinance
Sec. 5. (a) The fiscal body of a county may collect a county option
dog tax imposed under section 3 of this chapter by any combination
of the following methods:
(1) By designating one (1) or more persons in the county to
collect the tax.
(2) By requiring a person who harbors or keeps a taxable dog to
submit a complete and accurate county option dog tax return.
(3) By a method other than a method described in subdivision
(1) or (2) as determined by the fiscal body of the county.
(b) A designee under subsection (a)(1) may retain a fee from the
tax collected for each taxable dog in an amount determined by the
fiscal body not to exceed seventy-five cents ($0.75). A designee shall
remit the balance of the money collected to the county treasurer by
the tenth day of each month.
(c) If a fiscal body chooses to collect a county option dog tax
imposed under section 3 of this chapter by requiring the submission
of a county option dog tax return under subsection (a), the county
treasurer may include a county option dog tax return form with every
property tax statement that is mailed to a person under
IC 6-1.1-22-8.1(a)(1).
(d) The department of local government finance shall prescribe a
county option dog tax return form that a county may use for the
reporting of county option dog tax liability.
As added by P.L.162-2006, SEC.36. Amended by P.L.3-2008,
SEC.67; P.L.87-2009, SEC.15.
IC 6-9-39-6
County option dog tax fund; canine research and education
account
Sec. 6. (a) If a county fiscal body adopts an ordinance under
section 3 of this chapter, the county treasurer shall establish a county
option dog tax fund.
(b) At the time a county option dog tax fund is established under
subsection (a), the county treasurer shall establish a canine research
and education account within the county option dog tax fund
established under subsection (a).
(c) Interest and investment income derived from money in a
county option dog tax fund becomes part of the county option dog
tax fund.
(d) Money in a county's county option dog tax fund at the end of
a calendar year does not revert to the county's general fund.
As added by P.L.162-2006, SEC.36.
IC 6-9-39-7
Deposit of tax collections in fund; use of tax revenues
Sec. 7. (a) A county treasurer that receives county option dog tax
revenue under section 5 of this chapter shall deposit the money in the
county option dog tax fund according to the following allocation:
(1) Twenty percent (20%) for the canine research and education
account established under section 6(b) of this chapter.
(2) Eighty percent (80%) for the uses designated by the fiscal
body of the county under subsection (c).
(b) If an ordinance adopted under section 3 of this chapter is in
effect in a county, the county auditor and the county treasurer shall
include the county option dog tax revenue received by the county
treasurer in the settlement procedures described in IC 6-1.1-27.
Amounts accumulated in the county canine research and education
account shall be paid to the state treasurer in accordance with the
procedure described under IC 6-1.1-27-3.
(c) The fiscal body of a county that imposes a tax under this
chapter may appropriate money in the county option dog tax fund,
other than money allocated to the canine research and education
account established under section 6(b) of this chapter, for any of the
following purposes:
(1) The use of animal care facilities.
(2) Animal control, including dead animal disposal.
(3) Reimbursement to farmers for livestock kills.
(4) Reimbursement to people who have undergone rabies post
exposure prophylaxis.
(d) The fiscal body of a county that imposes a tax under this
chapter may establish requirements according to which individuals
or entities are eligible to receive distributions of money appropriated
for a purpose described in subsection (c).
As added by P.L.162-2006, SEC.36.
IC 6-9-39-8
Distribution of tax revenues to the state; appropriation to Purdue
University School of Veterinary Science and Medicine
Sec. 8. (a) A special canine research and education account within
the state general fund shall be established. Any payments issued to
the state under section 7(b) of this chapter shall be deposited in the
canine research and education account in the state general fund.
(b) Any income earned on money held in the canine research and
education account established under subsection (a) becomes a part
of that account.
(c) Any revenue remaining in the canine research and education
account established under subsection (a) at the end of a fiscal year
does not revert to the state general fund.
(d) There is annually appropriated to the Purdue University
School of Veterinary Science and Medicine from the canine research
and education account established under subsection (a) an amount
equal to the sum of money deposited in the canine research and
education account during the state fiscal year for its use in
conducting canine disease research and education.
(e) On or about August 1 of each year, if there is a positive
amount in the canine research and education account established
under subsection (a), the auditor of state shall issue a warrant to the
Purdue University School of Veterinary Science and Medicine for an
amount equal to the amount of money accumulated in the canine
research and education account.
As added by P.L.162-2006, SEC.36.
IC 6-9-39-9
Limitation of powers of counties and municipalities; dog licensing
fees
Sec. 9. After July 1, 2006, a county or a municipality (as defined
in IC 36-1-2-11) of the county may not adopt an ordinance
implementing a licensing system for dogs unless the county option
dog tax under this chapter is in effect in the county.
As added by P.L.162-2006, SEC.36.