Sec. 1. The following definitions apply throughout this chapter: (1) "Adopting municipality" means an eligible municipality that has adopted the surtax. (2) "Eligible municipality" means a municipality having a population of at least five thousand (5,000). (3) "Fiscal body" has the meaning set forth in IC 36-1-2-6 . (4) "Fiscal officer" has the meaning set forth in IC 36-1-2-7 . (5) "Vehicle" has the meaning set forth in IC 6-6-5-1 (b). (6) "Municipality" has the meaning set forth in IC 36-1-2-11 . (7) "Surtax" means the municipal vehicle excise tax imposed by the fiscal body of an eligible municipality under this chapter. (8) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
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