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. Indiana LTAP neither endorses nor opposes passage of a LOHUT. The revenue projections it provides are intended to be an aid to well-informed decision-making on the part of a county’s citizens and its County Council.
wheel tax, surtax, LOHUT
Date of this Version
Fricker, Jon D., "Guide to Revenue Calculations: Local Option Highway User Tax" (2001). Indiana Local Technical Assistance Program (LTAP) Publications. Paper 67.