Minnesota Legislature
SF 2938
as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am
Current Version - as introduced
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A bill for an act
relating to taxation; exempting two-wheel, motorized vehicles from wheelage
tax levied by metropolitan counties; making clarifying changes; amending
Minnesota Statutes 2006, section 163.051, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2006, section 163.051, subdivision 1, is amended to read:
Subdivision 1.
Tax authorized.
new text begin (a) Except as provided in paragraph (b), new text end the board
of commissioners of each metropolitan county is authorized to levy a wheelage tax of $5
for the year 1972 and each subsequent year thereafter by resolution on each motor vehicledeleted text begin ,
except motorcycles as defined in section 169.01, subdivision 4, whichdeleted text end new text begin that new text end is kept in such
county when not in operation and deleted text begin whichdeleted text end new text begin that new text end 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.
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(b) The following vehicles are exempt from the wheelage tax:
new text end
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(1) motorcycles, as defined in section 169.01, subdivision 4;
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(2) motorized bicycles, as defined in section 169.01, subdivision 4a;
new text end
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(3) electric-assisted bicycles, as defined in section 169.01, subdivision 4b; and
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(4) motorized foot scooters, as defined in section 169.01, subdivision 4c.
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