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HF 708

as introduced - 88th Legislature (2013 - 2014) Posted on 03/11/2013 03:56pm

KEY: stricken = removed, old language. underscored = added, new language.

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Introduction Pdf Posted on 02/18/2013

Current Version - as introduced

1.1A bill for an act
1.2relating to transportation; amending local option taxes for transportation;
1.3broadening authority for county wheelage tax; making technical changes;
1.4amending Minnesota Statutes 2012, section 163.051.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6    Section 1. Minnesota Statutes 2012, section 163.051, is amended to read:
1.7163.051 METROPOLITAN COUNTY WHEELAGE TAX.
1.8    Subdivision 1. Tax authorized. (a) Except as provided in paragraph (b), the board
1.9of commissioners of each metropolitan county is authorized to levy by resolution a
1.10wheelage tax of $5 for the year 1972 up to $20 for calendar year 2014 and each subsequent
1.11year thereafter by resolution on each motor vehicle that is kept in such county when not in
1.12operation and that is subject to annual registration and taxation under chapter 168. The
1.13board may provide by resolution for collection of the wheelage tax by county officials
1.14or it may request that the tax be collected by the state registrar of motor vehicles, and.
1.15 The state registrar of motor vehicles shall collect such tax on behalf of the county if
1.16requested, as provided in subdivision 2.
1.17    (b) The following vehicles are exempt from the wheelage tax:
1.18    (1) motorcycles, as defined in section 169.011, subdivision 44;
1.19    (2) motorized bicycles, as defined in section 169.011, subdivision 45; and
1.20    (3) electric-assisted bicycles, as defined in section 169.011, subdivision 27; and
1.21    (4) (3) motorized foot scooters, as defined in section 169.011, subdivision 46.
1.22    Subd. 2. Collection by registrar of motor vehicles. The wheelage tax levied by
1.23any metropolitan county, if made collectible by the state registrar of motor vehicles,
1.24shall be certified by the county auditor to the registrar not later than August 1 in the year
2.1before the calendar year or years for which the tax is levied, and the registrar shall collect
2.2such tax with the motor vehicle taxes on the affected vehicles for such year or years.
2.3Every owner and every operator of such a motor vehicle shall furnish to the registrar all
2.4information requested by the registrar. No state motor vehicle tax on any such motor
2.5vehicle for any such year shall be received or deemed paid unless the applicable wheelage
2.6tax is paid therewith. The proceeds of the wheelage tax levied by any metropolitan county,
2.7less any amount retained by the registrar to pay costs of collection of the wheelage tax,
2.8shall be paid to the commissioner of management and budget and deposited in the state
2.9treasury to the credit of the county wheelage tax fund of each metropolitan county.
2.10    Subd. 2a. Tax proceeds deposited; costs of collection; appropriation.
2.11Notwithstanding the provisions of any other law, the state registrar of motor vehicles shall
2.12deposit the proceeds of the wheelage tax imposed by subdivision 2, to the credit of the
2.13county wheelage tax fund account of each metropolitan county. The amount necessary to
2.14pay the costs of collection of said tax is appropriated from the county wheelage tax fund
2.15 account of each metropolitan county to the state registrar of motor vehicles.
2.16    Subd. 3. Distribution to metropolitan county; appropriation. On or before
2.17April 1 in 1972 and each subsequent year, the commissioner of management and budget
2.18 On a monthly basis, the registrar of motor vehicles shall issue a warrant in favor of the
2.19treasurer of each metropolitan county for which the registrar has collected a wheelage tax
2.20in the amount of such tax then on hand in the county wheelage tax fund account. There
2.21is hereby appropriated from the county wheelage tax fund account each year, to each
2.22metropolitan county entitled to payments authorized by this section, sufficient moneys
2.23to make such payments.
2.24    Subd. 4. Use of tax. The treasurer of each metropolitan county receiving moneys
2.25 payments under subdivision 3 shall deposit such moneys payments in the county road and
2.26bridge fund. The moneys shall be used for purposes authorized by law which are highway
2.27purposes within the meaning of the Minnesota Constitution, article 14.
2.28    Subd. 6. Metropolitan county defined. "Metropolitan county" means any of the
2.29counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
2.30    Subd. 7. Offenses; penalties; application of other laws. (a) Any owner or operator
2.31of a motor vehicle who shall willfully give gives any false information relative to the tax
2.32herein authorized by this section to the registrar of motor vehicles or any metropolitan
2.33 county, or who shall willfully fail or refuse fails or refuses to furnish any such information,
2.34shall be is guilty of a misdemeanor.
3.1(b) Except as otherwise herein provided in this section, the collection and payment
3.2of a wheelage tax and all matters relating thereto shall be are subject to all provisions of
3.3law relating to collection and payment of motor vehicle taxes so far as applicable.

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