May 19, 2005, Introduced by Reps. Hopgood, Anderson, Zelenko, Condino, Spade, Kathleen Law, Donigan and Espinoza and referred to the Committee on Transportation.
A bill to amend 1949 PA 300, entitled
"Michigan vehicle code,"
by amending section 801 (MCL 257.801), as amended by 2004 PA 427.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 801. (1) The secretary of state shall collect the
following taxes at the time of registering a vehicle, which shall
exempt the vehicle from all other state and local taxation, except
the fees and taxes provided by law to be paid by certain carriers
operating motor vehicles and trailers under the motor carrier act,
1933 PA 254, MCL 475.1 to 479.43; the taxes imposed by the motor
carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234; and
except as otherwise provided by this act:
(a) For a motor vehicle, including a motor home, except as
otherwise provided, and a pickup truck or van that weighs not more
than 8,000 pounds, except as otherwise provided, according to the
following schedule of empty weights:
Empty weights Tax
0 to 3,000 pounds....................................... $ 29.00
3,001 to 3,500 pounds................................... 32.00
3,501 to 4,000 pounds................................... 37.00
4,001 to 4,500 pounds................................... 43.00
4,501 to 5,000 pounds................................... 47.00
5,001 to 5,500 pounds................................... 52.00
5,501 to 6,000 pounds................................... 57.00
6,001 to 6,500 pounds................................... 62.00
6,501 to 7,000 pounds................................... 67.00
7,001 to 7,500 pounds................................... 71.00
7,501 to 8,000 pounds................................... 77.00
8,001 to 8,500 pounds................................... 81.00
8,501 to 9,000 pounds................................... 86.00
9,001 to 9,500 pounds................................... 91.00
9,501 to 10,000 pounds.................................. 95.00
over 10,000 pounds........................ $ 0.90 per 100 pounds
of empty weight
On October 1, 1983, and October 1, 1984, the tax assessed
under this subdivision shall be annually revised for the
registrations expiring on the appropriate October 1 or after that
date by multiplying the tax assessed in the preceding fiscal year
times the personal income of Michigan for the preceding calendar
year divided by the personal income of Michigan for the calendar
year that preceded that calendar year. In performing the
calculations under this subdivision, the secretary of state shall
use the spring preliminary report of the United States department
of commerce or its successor agency. A van that is owned by an
individual who uses a wheelchair or by an individual who transports
a resident of his or her household who uses a wheelchair and for
which registration plates are issued under section 803d shall be
assessed at the rate of 50% of the tax provided for in this
subdivision.
(b) For a trailer coach attached to a motor vehicle, the tax
shall be assessed as provided in subdivision (l). A trailer coach
not under 1959 PA 243, MCL 125.1035 to 125.1043, and while located
on land otherwise assessable as real property under the general
property tax act, 1893 PA 206, MCL 211.1 to 211.157, if the trailer
coach is used as a place of habitation, and whether or not
permanently affixed to the soil, is not exempt from real property
taxes.
(c) For a road tractor, truck, or truck tractor owned by a
farmer and used exclusively in connection with a farming operation,
including a farmer hauling livestock or farm equipment for other
farmers for remuneration in kind or in labor, but not for money, or
used for the transportation of the farmer and the farmer's family,
and not used for hire, 74 cents per 100 pounds of empty weight of
the road tractor, truck, or truck tractor. If the road tractor,
truck, or truck tractor owned by a farmer is also used for a
nonfarming operation, the farmer is subject to the highest
registration tax applicable to the nonfarm use of the vehicle but
is not subject to more than 1 tax rate under this act.
(d) For a road tractor, truck, or truck tractor owned by a
wood harvester and used exclusively in connection with the wood
harvesting operations or a truck used exclusively to haul milk from
the farm to the first point of delivery, 74 cents per 100 pounds of
empty weight of the road tractor, truck, or truck tractor. A
registration
secured by payment of the fee as tax
prescribed in
this subdivision continues in full force and effect until the
regular expiration date of the registration. As used in this
subdivision, "wood harvester" includes the person or persons
hauling and transporting raw materials in the form produced at the
harvest site. As used in this subdivision, "wood harvesting
operations" does not include the transportation of processed
lumber, Christmas trees, or processed firewood for a profit making
venture.
(e) For a hearse or ambulance used exclusively by a licensed
funeral director in the general conduct of the licensee's funeral
business, including a hearse or ambulance whose owner is engaged in
the business of leasing or renting the hearse or ambulance to
others, $1.17 per 100 pounds of the empty weight of the hearse or
ambulance.
(f) For a vehicle owned and operated by this state, a state
institution, a municipality, a privately incorporated, nonprofit
volunteer fire department, or a nonpublic, nonprofit college or
university, $5.00 per plate. A registration plate issued under this
subdivision expires on June 30 of the year in which new
registration plates are reissued for all vehicles by the secretary
of state.
(g) For a bus including a station wagon, carryall, or
similarly constructed vehicle owned and operated by a nonprofit
parents' transportation corporation used for school purposes,
parochial school or society, church Sunday school, or any other
grammar school, or by a nonprofit youth organization or nonprofit
rehabilitation facility; or a motor vehicle owned and operated by a
senior
citizen center, $10.00, per set, if the bus, station
wagon, carryall, or similarly constructed vehicle or motor vehicle
is designated by proper signs showing the organization operating
the vehicle.
(h) For a vehicle owned by a nonprofit organization and used
to transport equipment for providing dialysis treatment to children
at camp; for a vehicle owned by the civil air patrol, as organized
under 36 USC 40301 to 40307, $10.00 per plate, if the vehicle is
designated by a proper sign showing the civil air patrol's name;
for a vehicle owned and operated by a nonprofit veterans center;
for a vehicle owned and operated by a nonprofit recycling center or
a federally recognized nonprofit conservation organization; for a
motor vehicle having a truck chassis and a locomotive or ship's
body that is owned by a nonprofit veterans organization and used
exclusively in parades and civic events; or for an emergency
support vehicle used exclusively for emergencies and owned and
operated by a federally recognized nonprofit charitable
organization, $10.00 per plate.
(i) For each truck owned and operated free of charge by a bona
fide ecclesiastical or charitable corporation, or red cross, girl
scout, or boy scout organization, 65 cents per 100 pounds of the
empty weight of the truck.
(j) For each truck, weighing 8,000 pounds or less, and not
used to tow a vehicle, for each privately owned truck used to tow a
trailer for recreational purposes only and not involved in a profit
making venture, and for each vehicle designed and used to tow a
mobile home or a trailer coach, except as provided in subdivision
(b), $38.00 or an amount computed according to the following
schedule of empty weights, whichever is greater:
Empty weights Per 100 pounds
0 to 2,500 pounds........................................ $ 1.40
2,501 to 4,000 pounds.................................... 1.76
4,001 to 6,000 pounds.................................... 2.20
6,001 to 8,000 pounds.................................... 2.72
8,001 to 10,000 pounds................................... 3.25
10,001 to 15,000 pounds.................................. 3.77
15,001 pounds and over................................... 4.39
If the tax required under subdivision (p) for a vehicle of the
same model year with the same list price as the vehicle for which
registration is sought under this subdivision is more than the tax
provided under the preceding provisions of this subdivision for an
identical vehicle, the tax required under this subdivision is not
less than the tax required under subdivision (p) for a vehicle of
the same model year with the same list price.
(k) For each truck weighing 8,000 pounds or less towing a
trailer or any other combination of vehicles and for each truck
weighing 8,001 pounds or more, road tractor or truck tractor,
except as provided in subdivision (j) according to the following
schedule of elected gross weights:
Elected gross weight Tax
0 to 24,000 pounds................................... $ 491.00
24,001 to 26,000 pounds.............................. 558.00
26,001 to 28,000 pounds.............................. 558.00
28,001 to 32,000 pounds.............................. 649.00
32,001 to 36,000 pounds.............................. 744.00
36,001 to 42,000 pounds.............................. 874.00
42,001 to 48,000 pounds.............................. 1,005.00
48,001 to 54,000 pounds.............................. 1,135.00
54,001 to 60,000 pounds.............................. 1,268.00
60,001 to 66,000 pounds.............................. 1,398.00
66,001 to 72,000 pounds.............................. 1,529.00
72,001 to 80,000 pounds.............................. 1,660.00
80,001 to 90,000 pounds.............................. 1,793.00
90,001 to 100,000 pounds............................. 2,002.00
100,001 to 115,000 pounds............................ 2,223.00
115,001 to 130,000 pounds............................ 2,448.00
130,001 to 145,000 pounds............................ 2,670.00
145,001 to 160,000 pounds............................ 2,894.00
over 160,000 pounds.................................. 3,117.00
For each commercial vehicle registered under this subdivision,
$15.00 shall be deposited in a truck safety fund to be expended for
the purposes prescribed in section 25 of 1951 PA 51, MCL 247.675.
If a truck or road tractor without trailer is leased from an
individual owner-operator, the lessee, whether a person, firm, or
corporation, shall pay to the owner-operator 60% of the tax
prescribed in this subdivision for the truck tractor or road
tractor at the rate of 1/12 for each month of the lease or
arrangement in addition to the compensation the owner-operator is
entitled to for the rental of his or her equipment.
(l) For each pole trailer, semitrailer, trailer coach, or
trailer, the tax shall be assessed according to the following
schedule of empty weights:
Empty weights Tax
0 to 2,499 pounds...................................... $ 75.00
2,500 to 9,999 pounds.................................. 200.00
10,000 pounds and over................................. 300.00
The registration plate issued under this subdivision expires
only when the secretary of state reissues a new registration plate
for all trailers. If the secretary of state reissues a new
registration plate for all trailers, a person who has once paid the
tax for a vehicle under this subdivision is not required to pay the
tax for that vehicle a second time, but is required to pay only the
cost of the reissued plate at the rate provided in section 804(2)
for a standard plate. A registration plate issued under this
subdivision is nontransferable.
(m) For each commercial vehicle used for the transportation of
passengers for hire except for a vehicle for which a payment is
made under 1960 PA 2, MCL 257.971 to 257.972, according to the
following schedule of empty weights:
Empty weights Per 100 pounds
0 to 4,000 pounds....................................... $ 1.76
4,001 to 6,000 pounds................................... 2.20
6,001 to 10,000 pounds.................................. 2.72
10,001 pounds and over.................................. 3.25
(n) For each motorcycle................................. $ 23.00
On October 1, 1983, and October 1, 1984, the tax assessed
under this subdivision shall be annually revised for the
registrations expiring on the appropriate October 1 or after that
date by multiplying the tax assessed in the preceding fiscal year
times the personal income of Michigan for the preceding calendar
year divided by the personal income of Michigan for the calendar
year that preceded that calendar year. In performing the
calculations under this subdivision, the secretary of state shall
use the spring preliminary report of the United States department
of commerce or its successor agency.
Beginning January 1, 1984, the registration tax for each
motorcycle is increased by $3.00. The $3.00 increase is not part of
the tax assessed under this subdivision for the purpose of the
annual October 1 revisions but is in addition to the tax assessed
as a result of the annual October 1 revisions. Beginning January 1,
1984, $3.00 of each motorcycle fee shall be placed in a motorcycle
safety fund in the state treasury and shall be used only for
funding the motorcycle safety education program as provided for
under sections 312b and 811a.
(o) For each truck weighing 8,001 pounds or more, road
tractor, or truck tractor used exclusively as a moving van or part
of a moving van in transporting household furniture and household
effects or the equipment or those engaged in conducting carnivals,
at the rate of 80% of the schedule of elected gross weights in
subdivision (k) as modified by the operation of that subdivision.
(p) After September 30, 1983, each motor vehicle of the 1984
or a subsequent model year as shown on the application required
under section 217 that has not been previously subject to the tax
rates of this section and that is of the motor vehicle category
otherwise subject to the tax schedule described in subdivision (a),
and each low-speed vehicle according to the following schedule
based upon registration periods of 12 months:
(i) Except as otherwise provided in this subdivision, for the
first registration that is not a transfer registration under
section 809 and for the first registration after a transfer
registration under section 809, according to the following schedule
based on the vehicle's list price:
List Price Tax
$ 0 - $ 6,000.00....................................... $ 30.00
More than $ 6,000.00 - $ 7,000.00...................... $ 33.00
More than $ 7,000.00 - $ 8,000.00...................... $ 38.00
More than $ 8,000.00 - $ 9,000.00...................... $ 43.00
More than $ 9,000.00 - $ 10,000.00..................... $ 48.00
More than $ 10,000.00 - $ 11,000.00.................... $ 53.00
More than $ 11,000.00 - $ 12,000.00.................... $ 58.00
More than $ 12,000.00 - $ 13,000.00.................... $ 63.00
More than $ 13,000.00 - $ 14,000.00.................... $ 68.00
More than $ 14,000.00 - $ 15,000.00.................... $ 73.00
More than $ 15,000.00 - $ 16,000.00.................... $ 78.00
More than $ 16,000.00 - $ 17,000.00.................... $ 83.00
More than $ 17,000.00 - $ 18,000.00.................... $ 88.00
More than $ 18,000.00 - $ 19,000.00.................... $ 93.00
More than $ 19,000.00 - $ 20,000.00.................... $ 98.00
More than $ 20,000.00 - $ 21,000.00.................... $ 103.00
More than $ 21,000.00 - $ 22,000.00.................... $ 108.00
More than $ 22,000.00 - $ 23,000.00.................... $ 113.00
More than $ 23,000.00 - $ 24,000.00.................... $ 118.00
More than $ 24,000.00 - $ 25,000.00.................... $ 123.00
More than $ 25,000.00 - $ 26,000.00.................... $ 128.00
More than $ 26,000.00 - $ 27,000.00.................... $ 133.00
More than $ 27,000.00 - $ 28,000.00.................... $ 138.00
More than $ 28,000.00 - $ 29,000.00.................... $ 143.00
More than $ 29,000.00 - $ 30,000.00.................... $ 148.00
More than $30,000.00, the tax of $148.00 is increased by $5.00
for each $1,000.00 increment or fraction of a $1,000.00 increment
over $30,000.00. If a current tax increases or decreases as a
result of 1998 PA 384, only a vehicle purchased or transferred
after
January 1, 1999 shall be assessed the increased or decreased
fee
tax.
(ii) For the second registration, 90% of the tax assessed under
subparagraph (i).
(iii) For the third registration, 90% of the tax assessed under
subparagraph (ii).
(iv) For the fourth and subsequent registrations, 90% of the
tax assessed under subparagraph (iii).
For a vehicle of the 1984 or a subsequent model year that has
been previously registered by a person other than the person
applying for registration or for a vehicle of the 1984 or a
subsequent model year that has been previously registered in
another state or country and is registered for the first time in
this state, the tax under this subdivision shall be determined by
subtracting the model year of the vehicle from the calendar year
for which the registration is sought. If the result is zero or a
negative figure, the first registration tax shall be paid. If the
result is 1, 2, or 3 or more, then, respectively, the second,
third,
or subsequent registration tax shall be paid. A van
vehicle that is owned by an individual who uses a wheelchair or by
an individual who transports a resident of his or her household who
uses a wheelchair and for which registration plates are issued
under section 803d shall be assessed at the rate of 50% of the tax
provided for in this subdivision.
(q) For a wrecker, $200.00.
(r) When the secretary of state computes a tax under this
section, a computation that does not result in a whole dollar
figure shall be rounded to the next lower whole dollar when the
computation results in a figure ending in 50 cents or less and
shall be rounded to the next higher whole dollar when the
computation results in a figure ending in 51 cents or more, unless
specific taxes are specified, and the secretary of state may accept
the manufacturer's shipping weight of the vehicle fully equipped
for the use for which the registration application is made. If the
weight is not correctly stated or is not satisfactory, the
secretary of state shall determine the actual weight. Each
application for registration of a vehicle under subdivisions (j)
and (m) shall have attached to the application a scale weight
receipt of the vehicle fully equipped as of the time the
application is made. The scale weight receipt is not necessary if
there is presented with the application a registration receipt of
the previous year that shows on its face the weight of the motor
vehicle as registered with the secretary of state and that is
accompanied by a statement of the applicant that there has not been
a structural change in the motor vehicle that has increased the
weight and that the previous registered weight is the true weight.
(2) A manufacturer is not exempted under this act from paying
ad valorem taxes on vehicles in stock or bond, except on the
specified number of motor vehicles registered. A dealer is exempt
from paying ad valorem taxes on vehicles in stock or bond.
(3) Until October 1, 2009, the tax for a vehicle with an empty
weight over 10,000 pounds imposed under subsection (1)(a) and the
taxes imposed under subsection (1)(c), (d), (e), (f), (i), (j),
(m), (o), and (p) are each increased as follows:
(a) A regulatory fee of $2.25 that shall be credited to the
traffic law enforcement and safety fund created in section 819a and
used to regulate highway safety.
(b) A fee of $5.75 that shall be credited to the
transportation administration collection fund created in section
810b.
(4) If a tax required to be paid under this section is not
received by the secretary of state on or before the expiration date
of the registration plate, the secretary of state shall collect a
late fee of $10.00 for each registration renewed after the
expiration date. An application for a renewal of a registration
using the regular mail and postmarked before the expiration date of
that registration shall not be assessed a late fee. The late fee
collected under this subsection shall be deposited into the general
fund.
(5) As used in this section:
(a) "Gross proceeds" means that term as defined in section 1
of the general sales tax act, 1933 PA 167, MCL 205.51, and includes
the value of the motor vehicle used as part payment of the purchase
price as that value is agreed to by the parties to the sale, as
evidenced by the signed agreement executed under section 251.
(b) "List price" means the manufacturer's suggested base list
price as published by the secretary of state, or the manufacturer's
suggested retail price as shown on the label required to be affixed
to
the vehicle under section 2 of the automobile information
disclosure
act, 15 USC 1232, if the secretary of state has not at
the time of the sale of the vehicle published a manufacturer's
suggested retail price for that vehicle, or the purchase price of
the vehicle if the manufacturer's suggested base list price is
unavailable from the sources described in this subdivision.
(c) "Purchase price" means the gross proceeds received by the
seller in consideration of the sale of the motor vehicle being
registered.