SF 1023

2nd Engrossment - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; authorizing a fee on motor 
  1.3             vehicle rentals to compensate for the cost of the 
  1.4             registration of this vehicle; proposing coding for new 
  1.5             law in Minnesota Statutes, chapter 168. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  [168.019] [FEE AUTHORIZED.] 
  1.8      Subdivision 1.  [FEE IMPOSED; DESIGNATION.] Lessors of 
  1.9   motor vehicles in this state may charge a fee, not to exceed 
  1.10  three percent of the charge for the rental of the vehicle, to 
  1.11  their customers to reimburse the lessors for the cost of 
  1.12  registering the vehicle under this chapter.  The fee may be 
  1.13  designated on the statement of charges presented by the lessor 
  1.14  to the customer as "a fee authorized by the state of Minnesota 
  1.15  for the registration of rental cars." 
  1.16     Subd. 2.  [PAYMENT OF EXCESS FEES.] By March 31 of the year 
  1.17  following the end of a calendar year during which a lessor has 
  1.18  imposed a fee under subdivision 1, the lessor must report to the 
  1.19  commissioner of revenue, in the form required by the 
  1.20  commissioner, on the amount of the fee collected.  If the amount 
  1.21  of the fee collected during the previous year exceeds the amount 
  1.22  of motor vehicle registration taxes paid under chapter 168 
  1.23  during the same period, the lessor shall remit the excess to the 
  1.24  commissioner of revenue at the time when the report is 
  1.25  submitted.  The commissioner of revenue shall annually transfer 
  2.1   to the highway user tax distribution fund an amount equal to the 
  2.2   difference between the fees collected and remitted by lessors 
  2.3   and rebates paid to lessors.