GUIDE TO REVENUE CALCULATIONS: LOCAL OPTION HIGHWAY USER TAX

In its role as provider of technical information to the state's counties and municipalities, the Highway Extension and Research Project for Indiana Counties and Cities (HERPICC) makes available annually projections of revenue that would result from enactment of a Local Option Highway User Tax (LOHUT) by a County Council. The projected revenue values contained in this report are the product of computer programs developed by HERPICC staff members. This guide is provided to explain the output generated by the computer programs, and to suggest ways in which the results can be adapted to specific LOHUT proposals before a County Council. LOHUT is actually two taxes that must be adopted at the same time: (1) a surtax of between 2 and 10% placed on the vehicle excise tax paid annually at the time of registration by owners of automobiles, motorcycles, and trucks in the 11,000-lb weight class or lighter, with a minimum surtax amount of $7.50 per vehicle; and (2) a "Wheel Tax" of between $5 and $40 per vehicle placed on all vehicles not subject to the Excise Surtax (buses, recreational vehicles, semi-trailers, tractors, trailers, and trucks over the 11,000-lb class).

  • Corporate Authors:

    Purdue University

    HERPICC, Civil Engineering Building
    West Lafayette, Indiana,   United States  47907
  • Publication Date: 1991-5

Media Info

  • Features: Appendices; Figures;
  • Pagination: 77 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00611982
  • Record Type: Publication
  • Report/Paper Numbers: H-91-4
  • Files: TRIS
  • Created Date: Aug 31 1991 12:00AM