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Minnesota Legislature

Office of the Revisor of Statutes

SF 664

as introduced - 88th Legislature (2013 - 2014) Posted on 03/14/2013 08:39am

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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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 deleted text beginMETROPOLITANdeleted text end COUNTY WHEELAGE TAX.

Subdivision 1.

Tax authorized.

(a) Except as provided in paragraph (b), the board
of commissioners of each deleted text beginmetropolitandeleted text end county is authorized to levy new text beginby resolution new text enda
wheelage tax of deleted text begin$5 for the year 1972deleted text endnew text begin up to $20 for calendar year 2014new text end and each subsequent
year thereafter deleted text beginby resolutiondeleted text end 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 vehiclesdeleted text begin, anddeleted text endnew text begin.
new text end 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;new text begin and
new text end

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

deleted text begin (4)deleted text endnew text begin (3)new text end 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 deleted text beginmetropolitandeleted text end 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. deleted text beginThe 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.
deleted text end

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 deleted text beginfunddeleted text endnew text begin accountnew text end of each deleted text beginmetropolitandeleted text end county. The amount necessary to
pay the costs of collection of said tax is appropriated from the county wheelage tax deleted text beginfund
deleted text endnew text begin accountnew text end of each deleted text beginmetropolitandeleted text end county to the state registrar of motor vehicles.

Subd. 3.

Distribution to deleted text beginmetropolitandeleted text end county; appropriation.

deleted text beginOn or before
April 1 in 1972 and each subsequent year, the commissioner of management and budget
deleted text endnew text begin On a monthly basis, the registrar of motor vehiclesnew text end shall issue a warrant in favor of the
treasurer of each deleted text beginmetropolitandeleted text end county for which the registrar has collected a wheelage tax
in the amount of such tax then on hand in the county wheelage tax deleted text beginfunddeleted text endnew text begin accountnew text end. There
is hereby appropriated from the county wheelage tax deleted text beginfunddeleted text endnew text begin accountnew text end each year, to each
deleted text beginmetropolitandeleted text end county entitled to payments authorized by this section, sufficient moneys
to make such payments.

Subd. 4.

Use of tax.

The treasurer of each deleted text beginmetropolitandeleted text end county receiving deleted text beginmoneys
deleted text endnew text begin paymentsnew text end under subdivision 3 shall deposit such deleted text beginmoneysdeleted text endnew text begin paymentsnew text end 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.

deleted text begin Subd. 6. deleted text end

deleted text begin Metropolitan county defined. deleted text end

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

Subd. 7.

Offenses; penalties; application of other laws.

new text begin(a) new text endAny owner or operator
of a motor vehicle who deleted text beginshalldeleted text end willfully deleted text begingivedeleted text endnew text begin givesnew text end any false information relative to the tax
deleted text beginhereindeleted text end authorizednew text begin by this sectionnew text end to the registrar of motor vehicles or any deleted text beginmetropolitan
deleted text end county, or who deleted text beginshalldeleted text end willfully deleted text beginfail or refusedeleted text endnew text begin fails or refusesnew text end to furnish any such information,
deleted text beginshall bedeleted text endnew text begin isnew text end guilty of a misdemeanor.

new text begin (b)new text end Except as otherwise deleted text beginhereindeleted text end providednew text begin in this sectionnew text end, the collection and payment
of a wheelage tax and all matters relating thereto deleted text beginshall bedeleted text endnew text begin arenew text end subject to all provisions of
law relating to collection and payment of motor vehicle taxes so far as applicable.