HF 4119

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; wheelage tax; authorizing a county wheelage tax; requiring
referendum; proposing coding for new law in Minnesota Statutes, chapter 163.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [163.052] COUNTY WHEELAGE TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Tax authorized. new text end

new text begin If approved by the voters of the county in a
referendum, the board of commissioners of each county may levy a wheelage tax of up
to $40 on each motor vehicle registered in the county with a registered gross weight of
26,000 pounds or less. For purposes of this subdivision, a motor vehicle is considered
registered in the county if the address of the registered owner lies within the county,
regardless of whether or not the registered owner is a natural person. The county board
shall provide for the collection of the wheelage tax by the Department of Public Safety at
the same time and in the same manner as motor vehicle registration taxes. This tax is in
addition to the metropolitan county wheelage tax authorized under section 163.051.
new text end

new text begin Subd. 2. new text end

new text begin Collection. new text end

new text begin If imposed, the wheelage tax authorized under subdivision 1
shall be certified by the county auditor to the Department of Public Safety not later than
August 1 in the year before the calendar year or years for which the tax is levied, and the
department shall collect the tax for that county with the motor vehicle taxes on each of the
affected vehicles for the year or years. Every owner and every operator of a motor vehicle
shall furnish to the department all information requested by the registrar. No state motor
vehicle tax for any year shall be received or deemed paid unless the applicable wheelage
tax is also paid. The department shall pay to the treasurer of each county imposing the
tax the proceeds of the tax, less any amount retained by the department to pay costs of
collection of the tax, for deposit in a wheelage tax proceeds account in the county road and
bridge fund. Money in the account may be spent by the county only for highway purposes.
new text end

new text begin Subd. 3. new text end

new text begin Offenses; application of other law. new text end

new text begin An owner or lessee of a motor vehicle
who willfully gives any false information relative to the tax authorized under this section
to the Department of Public Safety or who willfully fails or refuses to furnish any such
information is guilty of a misdemeanor. Except as otherwise provided, the collection and
payment of a wheelage tax and all matters relating to it are subject to all provisions of law
relating to collection and payment of motor vehicle taxes so far as applicable.
new text end

new text begin Subd. 4. new text end

new text begin Lead agency. new text end

new text begin In a highway project constructed jointly by the county and
the Department of Transportation, funded wholly or partly with funds from the wheelage
tax, the county shall act as the lead agency.
new text end

new text begin Subd. 5. new text end

new text begin Expiration of authority. new text end

new text begin The authority of a county to levy wheelage
tax under this section expires ten years after the effective date of the passage of a local
referendum under subdivision 1.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2006.
new text end