HF 708

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

A bill for an act
relating to transportation; amending local option taxes for transportation;
broadening authority for county wheelage tax; making technical changes;
amending Minnesota Statutes 2012, section 163.051.

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

Section 1.

Minnesota Statutes 2012, section 163.051, is amended to read:

163.051 METROPOLITAN COUNTY WHEELAGE TAX.

Subdivision 1.

Tax authorized.

(a) Except as provided in paragraph (b), the board
of commissioners of each metropolitan county is authorized to levy by resolution a
wheelage tax of $5 for the year 1972 up to $20 for calendar year 2014 and each subsequent
year thereafter by resolution on each motor vehicle that is kept in such county when not in
operation and that is subject to annual registration and taxation under chapter 168. The
board may provide by resolution for collection of the wheelage tax by county officials
or it may request that the tax be collected by the state registrar of motor vehicles, and.
The state registrar of motor vehicles shall collect such tax on behalf of the county if
requested, as provided in subdivision 2.

(b) The following vehicles are exempt from the wheelage tax:

(1) motorcycles, as defined in section 169.011, subdivision 44;

(2) motorized bicycles, as defined in section 169.011, subdivision 45; and

(3) electric-assisted bicycles, as defined in section 169.011, subdivision 27; and

(4) (3) motorized foot scooters, as defined in section 169.011, subdivision 46.

Subd. 2.

Collection by registrar of motor vehicles.

The wheelage tax levied by
any metropolitan county, if made collectible by the state registrar of motor vehicles,
shall be certified by the county auditor to the registrar not later than August 1 in the year
before the calendar year or years for which the tax is levied, and the registrar shall collect
such tax with the motor vehicle taxes on the affected vehicles for such year or years.
Every owner and every operator of such a motor vehicle shall furnish to the registrar all
information requested by the registrar. No state motor vehicle tax on any such motor
vehicle for any such year shall be received or deemed paid unless the applicable wheelage
tax is paid therewith. The proceeds of the wheelage tax levied by any metropolitan county,
less any amount retained by the registrar to pay costs of collection of the wheelage tax,
shall be paid to the commissioner of management and budget and deposited in the state
treasury to the credit of the county wheelage tax fund of each metropolitan county.

Subd. 2a.

Tax proceeds deposited; costs of collection; appropriation.

Notwithstanding the provisions of any other law, the state registrar of motor vehicles shall
deposit the proceeds of the wheelage tax imposed by subdivision 2, to the credit of the
county wheelage tax fund account of each metropolitan county. The amount necessary to
pay the costs of collection of said tax is appropriated from the county wheelage tax fund
account of each metropolitan county to the state registrar of motor vehicles.

Subd. 3.

Distribution to metropolitan county; appropriation.

On or before
April 1 in 1972 and each subsequent year, the commissioner of management and budget
On a monthly basis, the registrar of motor vehicles shall issue a warrant in favor of the
treasurer of each metropolitan county for which the registrar has collected a wheelage tax
in the amount of such tax then on hand in the county wheelage tax fund account. There
is hereby appropriated from the county wheelage tax fund account each year, to each
metropolitan county entitled to payments authorized by this section, sufficient moneys
to make such payments.

Subd. 4.

Use of tax.

The treasurer of each metropolitan county receiving moneys
payments under subdivision 3 shall deposit such moneys payments in the county road and
bridge fund. The moneys shall be used for purposes authorized by law which are highway
purposes within the meaning of the Minnesota Constitution, article 14.

Subd. 6.

Metropolitan county defined.

"Metropolitan county" means any of the
counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.

Subd. 7.

Offenses; penalties; application of other laws.

(a) Any owner or operator
of a motor vehicle who shall willfully give gives any false information relative to the tax
herein authorized by this section to the registrar of motor vehicles or any metropolitan
county, or who shall willfully fail or refuse fails or refuses to furnish any such information,
shall be is guilty of a misdemeanor.

(b) Except as otherwise herein provided in this section, the collection and payment
of a wheelage tax and all matters relating thereto shall be are subject to all provisions of
law relating to collection and payment of motor vehicle taxes so far as applicable.