MTV-13-16-00004-P Suffolk County Motor Vehicle Use Tax

3/30/16 N.Y. St. Reg. MTV-13-16-00004-P

NEW YORK STATE REGISTER

VOLUME XXXVIII, ISSUE 13

March 30, 2016

RULE MAKING ACTIVITIES

DEPARTMENT OF MOTOR VEHICLES

PROPOSED RULE MAKING

NO HEARING(S) SCHEDULED

 

I.D No. MTV-13-16-00004-P

Suffolk 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 section 29.12(b) of Title 15 NYCRR.

Statutory authority:

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

Subject:

Suffolk County motor vehicle use tax.

Purpose:

To increase the Suffolk County motor vehicle use tax.

Text of proposed rule:

Subdivision (b) of section 29.12 is amended to read as follows:

(b) Suffolk County. The County Legislature adopted Local Law No. [1156-2001] 33-2015, which was approved by the County Executive on [December 20, 2001] November 23, 2015, amending Local Law [33-1991] 1156-2001 to establish a Suffolk County motor vehicle use tax. The County Executive of Suffolk 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 on December 17, 1991, for the collection of such tax on original registrations made on and after January 1, 1992 and upon the renewal of registrations expiring on and after March 1, 1992. The County Executive is the appropriate fiscal officer, except that, (i) for the purposes of Section 29.5(a), Deposit of taxes, the County Treasurer is the appropriate fiscal officer, and (ii) for the purposes of Section 29.8, Right to audit, the County Comptroller is the appropriate fiscal officer, and the County Attorney is the appropriate legal officer of the County of Suffolk 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] $15 per annum on such motor vehicles weighing 3500 lbs. or less and [$10] $30 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 Suffolk County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be [$10] $30 per annum. The increased fees provided in Local Law No. [1156-2001] 33-2015 shall apply to original registrations made on or after [July 1, 2002] June 1, 2016 and upon renewal of registrations expiring on and after [October 1, 2002] August 1, 2016.

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

Heidi Bazicki, Department of Motor Vehicles, 6 Empire State Plaza, Rm. 522A, Albany, NY 12228, [phone], email: [e-mail]

Data, views or arguments may be submitted to:

Ida L. Traschen, Department of Motor Vehicles, 6 Empire State Plaza, Rm. 522A, Albany, NY 12228, [phone], email: [e-mail]

Public comment will be received until:

45 days after publication of this notice.

Consensus Rule Making Determination

This proposed regulation would amend 15 NYCRR section 29.12(b) to increase the Suffolk County motor vehicle use tax collected by the Department of Motor Vehicles. Pursuant to the authority contained in Tax Law section 1202(g) 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 November 23, 2015, the Suffolk County Legislature enacted a local providing for an increase in the motor vehicle use tax be imposed on passenger and commercial vehicles. Pursuant to this local law, the tax will increase from five to fifteen dollars per annum on a passenger vehicle weighing 3,500 pounds or less, from ten to thirty dollars per annum on a passenger vehicle weighing more than 3,500 pounds, and from ten to thirty 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 and the amount of the tax, i.e., it must be collected per the mandate of the Suffolk County local law. DMV is merely carrying out the will expressed by the Suffolk County Legislature.

Job Impact Statement

A Job Impact Statement is not submitted with this rule because it will not have an adverse impact on job creation or development.