SF 2628

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to motor vehicles; authorizing imposition of 
  1.3             county wheelage tax following voter approval; limiting 
  1.4             wheelage tax to $20 annually per motor vehicle; 
  1.5             eliminating property tax levy reduction for each 
  1.6             county imposing a wheelage tax; amending Minnesota 
  1.7             Statutes 2002, sections 163.051, subdivisions 1, 2a, 
  1.8             3, 4, 7; 168.011, subdivision 6; 168.013, subdivision 
  1.9             1; Minnesota Statutes 2003 Supplement, section 
  1.10            163.051, subdivision 2; repealing Minnesota Statutes 
  1.11            2002, section 163.051, subdivisions 5, 6. 
  1.12  BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.13     Section 1.  Minnesota Statutes 2002, section 163.051, 
  1.14  subdivision 1, is amended to read: 
  1.15     Subdivision 1.  [TAX AUTHORIZED.] Following approval by the 
  1.16  voters of the county at a general election, the board of 
  1.17  commissioners of each metropolitan county is authorized to levy 
  1.18  by resolution a wheelage tax of $5 up to $20 for the year 1972 
  1.19  and each subsequent year thereafter by resolution on each motor 
  1.20  vehicle, except motorcycles as defined in section 169.01, 
  1.21  subdivision 4, which is kept in such county when not in 
  1.22  operation and which is subject to annual registration and 
  1.23  taxation under chapter 168.  The board may provide by resolution 
  1.24  for collection of the wheelage tax by county officials or it may 
  1.25  request that the tax be collected by the state registrar of 
  1.26  motor vehicles, and the state registrar of motor vehicles shall 
  1.27  collect such tax on behalf of the county if requested, as 
  1.28  provided in subdivision 2. 
  2.1      Sec. 2.  Minnesota Statutes 2003 Supplement, section 
  2.2   163.051, subdivision 2, is amended to read: 
  2.3      Subd. 2.  [COLLECTION BY REGISTRAR OF MOTOR VEHICLES.] The 
  2.4   wheelage tax levied by any metropolitan county, if made 
  2.5   collectible by the state registrar of motor vehicles, shall be 
  2.6   certified by the county auditor to the registrar not later than 
  2.7   August 1 in the year before the calendar year or years for which 
  2.8   the tax is levied, and the registrar shall collect such tax with 
  2.9   the motor vehicle taxes on the affected vehicles for such year 
  2.10  or years.  Every owner and every operator of such a motor 
  2.11  vehicle shall furnish to the registrar all information requested 
  2.12  by the registrar.  No state motor vehicle tax on any such motor 
  2.13  vehicle for any such year shall be received or deemed paid 
  2.14  unless the applicable wheelage tax is paid therewith.  The 
  2.15  proceeds of the wheelage tax levied by any metropolitan county, 
  2.16  less any amount retained by the registrar to pay costs of 
  2.17  collection of the wheelage tax, shall be paid to the 
  2.18  commissioner of finance and deposited in the state treasury to 
  2.19  the credit of the county wheelage tax fund of each metropolitan 
  2.20  county.  
  2.21     Sec. 3.  Minnesota Statutes 2002, section 163.051, 
  2.22  subdivision 2a, is amended to read: 
  2.23     Subd. 2a.  [TAX PROCEEDS DEPOSITED; COSTS OF COLLECTION; 
  2.24  APPROPRIATION.] Notwithstanding the provisions of any other law, 
  2.25  the state registrar of motor vehicles shall deposit the proceeds 
  2.26  of the wheelage tax imposed by subdivision 2, to the credit of 
  2.27  the county wheelage tax fund of each metropolitan county.  The 
  2.28  amount necessary to pay the costs of collection of said tax is 
  2.29  appropriated from the county wheelage tax fund of 
  2.30  each metropolitan county to the state registrar of motor 
  2.31  vehicles.  
  2.32     Sec. 4.  Minnesota Statutes 2002, section 163.051, 
  2.33  subdivision 3, is amended to read: 
  2.34     Subd. 3.  [DISTRIBUTION TO METROPOLITAN COUNTY; 
  2.35  APPROPRIATION.] On or before April 1 in 1972 and each subsequent 
  2.36  year, the commissioner of finance shall issue a warrant in favor 
  3.1   of the treasurer of each metropolitan county for which the 
  3.2   registrar has collected a wheelage tax in the amount of such tax 
  3.3   then on hand in the county wheelage tax fund.  There is hereby 
  3.4   appropriated from the county wheelage tax fund each year, to 
  3.5   each metropolitan county entitled to payments authorized by this 
  3.6   section, sufficient moneys to make such payments.  
  3.7      Sec. 5.  Minnesota Statutes 2002, section 163.051, 
  3.8   subdivision 4, is amended to read: 
  3.9      Subd. 4.  [USE OF TAX.] The treasurer of each metropolitan 
  3.10  county receiving moneys money under subdivision 3 shall deposit 
  3.11  such moneys money in the county road and bridge fund.  The 
  3.12  moneys shall money must be used for purposes authorized by law 
  3.13  which are highway purposes within the meaning of the Minnesota 
  3.14  Constitution, article 14. 
  3.15     Sec. 6.  Minnesota Statutes 2002, section 163.051, 
  3.16  subdivision 7, is amended to read: 
  3.17     Subd. 7.  [OFFENSES; PENALTIES; APPLICATION OF OTHER LAWS.] 
  3.18  Any owner or operator of a motor vehicle who shall willfully 
  3.19  give any false information relative to the tax herein authorized 
  3.20  to the registrar of motor vehicles or any metropolitan county, 
  3.21  or who shall willfully fail or refuse to furnish any such 
  3.22  information, shall be guilty of a misdemeanor.  Except as 
  3.23  otherwise herein provided, the collection and payment of a 
  3.24  wheelage tax and all matters relating thereto shall be subject 
  3.25  to all provisions of law relating to collection and payment of 
  3.26  motor vehicle taxes so far as applicable. 
  3.27     Sec. 7.  Minnesota Statutes 2002, section 168.011, 
  3.28  subdivision 6, is amended to read: 
  3.29     Subd. 6.  [TAX, FEE.] "Tax" or "fee" means the annual tax 
  3.30  imposed on motor vehicles in lieu of all other taxes thereon, 
  3.31  except wheelage taxes, so-called, which may be imposed by any 
  3.32  city and county and except gross earnings taxes paid by 
  3.33  companies subject or made subject thereto.  Such annual tax 
  3.34  shall be deemed both a property tax and a highway use tax and 
  3.35  shall be on the basis of the calendar year. 
  3.36     Sec. 8.  Minnesota Statutes 2002, section 168.013, 
  4.1   subdivision 1, is amended to read: 
  4.2      Subdivision 1.  [IMPOSITION.] Motor vehicles, except as set 
  4.3   forth in section 168.012, using the public streets or highways 
  4.4   in the state, and park trailers taxed under subdivision 1j, 
  4.5   shall be taxed in lieu of all other taxes thereon, except 
  4.6   wheelage taxes, so-called, which may be imposed by any city and 
  4.7   county as provided by law, and except gross earnings taxes paid 
  4.8   by companies subject or made subject thereto, and shall be 
  4.9   privileged to use the public streets and highways, on the basis 
  4.10  and at the rate for each calendar year as hereinafter provided. 
  4.11     Sec. 9.  [REPEALER.] 
  4.12     Minnesota Statutes 2002, section 163.051, subdivisions 5 
  4.13  and 6, are repealed.