Minnesota Session Laws - 1997, Regular Session

                            CHAPTER 190-S.F.No. 1023 
                  An act relating to taxation; authorizing a fee on 
                  motor vehicle rentals to compensate for the cost of 
                  the registration of the vehicle; proposing coding for 
                  new law in Minnesota Statutes, chapter 168. 
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  [168.019] [FEE IMPOSED.] 
           Subdivision 1.  [FEE IMPOSED; DESIGNATION.] A fee of three 
        percent of the charge for the rental of a vehicle subject to the 
        tax imposed by section 297A.135 is imposed for the purpose of 
        reimbursing lessors for the cost of registering vehicles under 
        this chapter.  The fee may be designated on the statement of 
        charges presented by the lessor to the customer as "a fee 
        imposed by the state of Minnesota for the registration of rental 
        cars." 
           Subd. 2.  [PAYMENT OF EXCESS FEES.] By March 31 of the year 
        following the end of a calendar year during which a lessor has 
        imposed a fee under subdivision 1, the lessor shall report to 
        the commissioner of revenue, in the form required by the 
        commissioner, the amount of the fee collected.  If the amount of 
        the fee collected during the previous year exceeds the amount of 
        motor vehicle registration taxes paid under this chapter during 
        the same period, the lessor shall remit the excess to the 
        commissioner of revenue at the time the report is submitted.  
        The commissioner of revenue shall annually transfer to the 
        highway user tax distribution fund an amount equal to the fees 
        collected in excess of the motor vehicle registration taxes paid.
           Presented to the governor May 19, 1997 
           Signed by the governor May 20, 1997, 10:45 a.m.