SF 1023

3rd 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 the 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 IMPOSED.] 
  1.8      Subdivision 1.  [FEE IMPOSED; DESIGNATION.] A fee of three 
  1.9   percent of the charge for the rental of a vehicle subject to the 
  1.10  tax imposed by section 297A.135 is imposed for the purpose of 
  1.11  reimbursing lessors for the cost of registering vehicles under 
  1.12  this chapter.  The fee may be designated on the statement of 
  1.13  charges presented by the lessor to the customer as "a fee 
  1.14  imposed by the state of Minnesota for the registration of rental 
  1.15  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 shall report to 
  1.19  the commissioner of revenue, in the form required by the 
  1.20  commissioner, the amount of the fee collected.  If the amount of 
  1.21  the fee collected during the previous year exceeds the amount of 
  1.22  motor vehicle registration taxes paid under this chapter during 
  1.23  the same period, the lessor shall remit the excess to the 
  1.24  commissioner of revenue at the time the report is submitted.  
  1.25  The commissioner of revenue shall annually transfer to the 
  2.1   highway user tax distribution fund an amount equal to the fees 
  2.2   collected in excess of the motor vehicle registration taxes paid.