MTV-47-07-00003-P Monroe County Motor Vehicle Use Tax

11/21/07 N.Y. St. Reg. MTV-47-07-00003-P

NEW YORK STATE REGISTER

VOLUME XXIX, ISSUE 47

November 21, 2007

RULE MAKING ACTIVITIES

DEPARTMENT OF MOTOR VEHICLES

PROPOSED RULE MAKING

NO HEARING(S) SCHEDULED

 

I.D No. MTV-47-07-00003-P

Monroe County Motor Vehicle Use Tax

PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following proposed rule:

Proposed action:

This is a consensus rule making to amend Part 29 of Title 15 NYCRR.

Statutory authority:

Vehicle and Traffic Law, sections 215(a) and 401(6)(d)(ii); and Tax Law, section 1202(c)

Subject:

Monroe County motor vehicle use tax.

Purpose:

To impose a Monroe County motor vehicle use tax.

Text of proposed rule:

Section 29.12 is amended by adding a new subdivision (dd) to read as follows:

(dd) Monroe County. The Monroe County Legislature adopted a resolution on October 2, 2007, to establish a Monroe County Motor Vehicle Use Tax. The County Executive and the Chief Financial Officer of Monroe County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after February 1, 2008 and upon the renewal of registrations expiring on and after April 1, 2008. The Chief Financial Officer is the appropriate fiscal officer, except that the County Attorney is the appropriate legal officer of Monroe County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of Section 401 of the Vehicle and Traffic Law shall be $5.00 per annum on such motor vehicles weighing 3500 lbs. or less and $10.00 per annum for such motor vehicles weighing in excess of 3500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of Section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Monroe County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10.00 per annum.

Text of proposed rule and any required statements and analyses may be obtained from:

Heidi A. Bazicki, Counsel's Office, Department of Motor Vehicles, Empire State Plaza, Swan St. Bldg., Rm. 526, Albany, NY 12228, [phone], e-mail: [e-mail]

Data, views or arguments may be submitted to:

Ida L. Traschen, First Assistant Counsel, Department of Motor Vehicles, Empire State Plaza, Swan St. Bldg., Rm. 526, Albany, NY 12228

Public comment will be received until:

45 days after publication of this notice.

Consensus Rule Making Determination

This proposed regulation would create a new 15 NYCRR Part 29.12(dd) to provide for the collection of an Monroe County motor vehicle use tax by the Department of Motor Vehicles. Pursuant to the authority contained in Tax Law section 1202(c) and Vehicle and Traffic Law section 401(6)(d)(ii), the Commissioner must collect a motor vehicle use tax if a county has enacted a local law requiring the collection of such tax.

On October 2, 2007, the Monroe County Legislature enacted a resolution requiring that a motor vehicle use tax be imposed on passenger and commercial vehicles. Pursuant to this resolution, the Commissioner is required to collect the tax on behalf of the county and transmit the revenue to the County, minus the administrative costs required to process the tax. The tax is five dollars per annum on a passenger vehicle weighing 3,500 pounds or less, ten dollars per annum on a passenger vehicle weighing more than 3,500 pounds, and ten dollars per annum on all commercial vehicles. There are certain exempt vehicles, such as vehicles used by non-profit religious, charitable, or educational organizations, and vehicles used only in connection with the operation of a farm by the owner or tenant of the farm.

This is a consensus rule because the Commissioner has no discretion about whether to collect the tax, i.e., it must be collected per the mandate of the Monroe County resolution. The merits of the tax may have been debated before the Monroe County Legislature, but are no longer the subject of debate—it is now the law. DMV is merely carrying out the will expressed by the County Legislature.

Job Impact Statement

A Job Impact Statement is not submitted with this rulemaking, because it will not have any impact on job creation or development in New York State.