HOUSE BILL No. 6294

 

September 29, 2004, Introduced by Reps. Gleason, Bieda, Lipsey, Gieleghem, Adamini, Murphy, Meisner, Gaffney, Casperson, Hummel, LaJoy, Nofs, Gillard, Wojno, Sak, DeRoche, Hune and Elkins and referred to the Committee on Tax Policy.

        

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                 A bill to amend 1949 PA 300, entitled                                             

                                                                                

    "Michigan vehicle code,"                                                    

                                                                                

    by amending sections 226 and 801 (MCL 257.226 and 257.801),                 

                                                                                

    section 226 as amended by 2004 PA 163 and section 801 as amended            

                                                                                

    by 2003 PA 152.                                                             

                                                                                

                THE PEOPLE OF THE STATE OF MICHIGAN ENACT:                      

                                                                                

1       Sec. 226.  (1) A vehicle registration issued by the                         

                                                                                

2   secretary of state expires on the owner's birthday, unless                  

                                                                                

3   another expiration date is provided for under this act or unless            

                                                                                

4   the registration is for the following vehicles, in which case               

                                                                                

5   registration expires on the last day of February:                           

                                                                                

6       (a) A commercial vehicle except for a commercial vehicle                    

                                                                                

7   issued a registration under the international registration plan             

                                                                                

8   or a pickup truck or van owned by an individual.                            

                                                                                

9       (b) Except for a trailer or semitrailer issued a registration               

                                                                                


                                                                                

1   under the international registration plan, a trailer or                     

                                                                                

2   semitrailer owned by a business, corporation, or person other               

                                                                                

3   than an individual; or a pole trailer.                                      

                                                                                

4       (2) Until February 1, 2005, the expiration date for a                       

                                                                                

5   registration issued for a motorcycle is March 31.  Beginning                

                                                                                

6   February 1, 2005, the expiration date for a registration issued             

                                                                                

7   for a motorcycle is the motorcycle owner's birthday.                        

                                                                                

8       (3) The expiration date for a registration bearing the                      

                                                                                

9   letters "SEN" or "REP" is February 1.                                       

                                                                                

10      (4) In the case of a vehicle owned by a business,                           

                                                                                

11  corporation, or an owner other than an individual, the secretary            

                                                                                

12  of state may assign or reassign the expiration date of the                  

                                                                                

13  registration.                                                               

                                                                                

14      (5) The secretary of state shall do all of the following:                   

                                                                                

15      (a) After the October 1 immediately preceding the year                      

                                                                                

16  designated on the registration, issue a registration upon                   

                                                                                

17  application and payment of the proper fee for a commercial                  

                                                                                

18  vehicle, other than a pickup or van owned by an individual; or a            

                                                                                

19  trailer owned by a business, corporation, or person other than an           

                                                                                

20  individual.                                                                 

                                                                                

21      (b) Beginning 60 days before the expiration date assigned on                

                                                                                

22  an international registration plan registration plate, issue a              

                                                                                

23  registration under section 801g upon application and payment of             

                                                                                

24  the proper apportioned fee for a commercial vehicle engaged in              

                                                                                

25  interstate commerce.                                                        

                                                                                

26      (c) Beginning 45 days before the owner's birthday and 120                   

                                                                                

27  days before the expiration date assigned by the secretary of                


                                                                                

1   state, issue a registration for a vehicle other than those                  

                                                                                

2   designated in subsection (1)(a) or (b).  However, if an owner               

                                                                                

3   whose registration period begins 45 days before his or her                  

                                                                                

4   birthday will be out of the state during the 45 days immediately            

                                                                                

5   preceding expiration of a registration or for other good cause              

                                                                                

6   shown cannot apply for a renewal registration within the 45-day             

                                                                                

7   period, application for a renewal registration may be made not              

                                                                                

8   more than 6 months before expiration.                                       

                                                                                

9       (6) Except as otherwise provided in this subsection, the                    

                                                                                

10  secretary of state, upon application and payment of the proper              

                                                                                

11  fee, shall issue a registration for a vehicle or a motorcycle to            

                                                                                

12  a resident that shall expire on the owner's birthday.  If the               

                                                                                

13  owner's next birthday is at least 6 months but not more than 12             

                                                                                

14  months in the future, the owner shall receive a registration                

                                                                                

15  valid until the owner's next birthday.  If the owner's next                 

                                                                                

16  birthday is less than 6 months in the future, the owner shall               

                                                                                

17  receive a registration valid until the owner's birthday following           

                                                                                

18  the owner's next birthday.  The tax required under this act for a           

                                                                                

19  registration described in this subsection  shall be  is either of           

                                                                                

20  the following:                                                              

                                                                                

21      (a) For an original registration, the tax shall bear the same               

                                                                                

22  relationship to the tax required under section 801 for a 12-month           

                                                                                

23  registration as the length of the registration bears to 12                  

                                                                                

24  months.                                                                     

                                                                                

25      (b) For a renewal of a registration, either of the                          

                                                                                

26  following:                                                                  

                                                                                

27                                                                               (i) For a registration that is for at least 6 months but not                        


                                                                                

1   more than 12 months, the same amount as for 12 months.                      

                                                                                

2       (ii) For a renewal of a registration that is for more than 12                

                                                                                

3   months, 2 times the amount for 12 months.                                   

                                                                                

4   Partial months shall be considered as whole months in the                   

                                                                                

5   calculation of the required tax and in the determination of the             

                                                                                

6   length of time between the application for a registration and the           

                                                                                

7   owner's next birthday.  The tax required for that registration              

                                                                                

8   shall be rounded off to whole dollars as provided in section                

                                                                                

9   801.                                                                        

                                                                                

10      (7) A certificate of title shall remain valid until canceled                

                                                                                

11  by the secretary of state for cause or upon a transfer of an                

                                                                                

12  interest shown on the certificate of title.                                 

                                                                                

13      (8) The secretary of state, upon request, shall issue special               

                                                                                

14  registration for commercial vehicles, valid for 6 months after              

                                                                                

15  the date of issue, if the full registration fee exceeds $50.00,             

                                                                                

16  on the payment of 1/2 the full registration fee and a service               

                                                                                

17  charge as enumerated in section 802(1).                                     

                                                                                

18      (9) The secretary of state may issue a special registration                 

                                                                                

19  for each of the following:                                                  

                                                                                

20      (a) A new vehicle purchased or leased outside of this state                 

                                                                                

21  and delivered in this state to the purchaser or lessee by the               

                                                                                

22  manufacturer of that vehicle for removal to a place outside of              

                                                                                

23  this state, if a certification is made that the vehicle will be             

                                                                                

24  primarily used, stored, and registered outside of this state and            

                                                                                

25  will not be returned to this state by the purchaser or lessee for           

                                                                                

26  use or storage.                                                             

                                                                                

27      (b) A vehicle purchased or leased in this state and delivered               


                                                                                

1   to the purchaser or lessee by a dealer or by the owner of the               

                                                                                

2   vehicle for removal to a place outside of this state, if a                  

                                                                                

3   certification is made that the vehicle will be primarily used,              

                                                                                

4   stored, and registered outside of this state and will not be                

                                                                                

5   returned to this state by the purchaser or lessee for use or                

                                                                                

6   storage.                                                                    

                                                                                

7       (10) A special registration issued under subsection (9) is                  

                                                                                

8   valid for not more than 14 days after the date of issuance, and a           

                                                                                

9   fee shall be collected for each special registration as provided            

                                                                                

10  in section 802(3).  The special registration may be in the form             

                                                                                

11  determined by the secretary of state.  If a dealer makes a retail           

                                                                                

12  sale or lease of a vehicle to a purchaser or lessee who is                  

                                                                                

13  qualified and eligible to obtain a special registration, the                

                                                                                

14  dealer shall apply for the special registration for the purchaser           

                                                                                

15  or lessee.  If a person other than a dealer sells or leases a               

                                                                                

16  vehicle to a purchaser or lessee who is qualified and eligible to           

                                                                                

17  obtain a special registration, the purchaser or lessee shall                

                                                                                

18  appear in person, or by a person exercising the purchaser's or              

                                                                                

19  lessee's power of attorney, at an office of the secretary of                

                                                                                

20  state and furnish a certification that the person is the bona               

                                                                                

21  fide purchaser or lessee or that the person has granted the power           

                                                                                

22  of attorney, together with other forms required for the issuance            

                                                                                

23  of the special registration and provide the secretary of state              

                                                                                

24  with proof that the vehicle is covered by a Michigan no-fault               

                                                                                

25  insurance policy issued pursuant to section 3101 of the insurance           

                                                                                

26  code of 1956, 1956 PA 218, MCL 500.3101, or proof that the                  

                                                                                

27  vehicle is covered by a policy of insurance issued by an insurer            


                                                                                

1   pursuant to section 3163 of the insurance code of 1956, 1956                

                                                                                

2   PA 218, MCL 500.3163.  The certification required in this                   

                                                                                

3   subsection shall contain all of the following:                              

                                                                                

4       (a) The address of the purchaser or lessee.                                 

                                                                                

5       (b) A statement that the vehicle is purchased or leased for                 

                                                                                

6   registration outside of this state.                                         

                                                                                

7       (c) A statement that the vehicle shall be primarily used,                   

                                                                                

8   stored, and registered outside of this state.                               

                                                                                

9       (d) The name of the jurisdiction in which the vehicle is to                 

                                                                                

10  be registered.                                                              

                                                                                

11      (e) Other information requested by the secretary of state.                  

                                                                                

12      (11) Upon request, the secretary of state may issue a                       

                                                                                

13  registration valid for 6 months after the date of issuance for              

                                                                                

14  use on a trailer or semitrailer weighing 1,500 pounds or less and           

                                                                                

15  that is used for recreational purposes, upon payment of 1/2 the             

                                                                                

16  full registration fee imposed under section 801(1)(l).   This               

                                                                                

17  subsection does not apply after October 1, 2003.                            

                                                                                

18      (12) In the case of a commercial vehicle, trailer, or                       

                                                                                

19  semitrailer issued a registration under the international                   

                                                                                

20  registration plan, the secretary of state in mutual agreement               

                                                                                

21  with the owner may assign or reassign the expiration date of the            

                                                                                

22  registration.  However, the expiration date agreed to shall be              

                                                                                

23  either March 31, June 30, September 30, or December 31.  Renewals           

                                                                                

24  expiring on or after September 30, 1993 shall be for a minimum of           

                                                                                

25  at least 12 months if there is a change in the established                  

                                                                                

26  expiration date.                                                            

                                                                                

27      (13) The expiration date for a multiyear registration issued                


                                                                                

1   for a leased vehicle shall be the date the lease expires but                

                                                                                

2   shall not be for a period longer than 24 months.                            

                                                                                

3       Sec. 801.  (1) The secretary of state shall collect the                     

                                                                                

4   following taxes at the time of registering a vehicle, which shall           

                                                                                

5   exempt the vehicle from all other state and local taxation,                 

                                                                                

6   except the fees and taxes provided by law to be paid by certain             

                                                                                

7   carriers operating motor vehicles and trailers under the motor              

                                                                                

8   carrier act, 1933 PA 254, MCL 475.1 to 479.43; the taxes imposed            

                                                                                

9   by the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to              

                                                                                

10  207.234; and except as otherwise provided by this act:                      

                                                                                

11      (a) For a motor vehicle, including a motor home, except as                  

                                                                                

12  otherwise provided, and a pickup truck or van that weighs not               

                                                                                

13  more than 5,000 pounds, except as otherwise provided, according             

                                                                                

14  to the following schedule of empty weights:                                 

                                                                                

                                                                                

                                                                                

15    Empty weights                                           Fee               

                                                                                

16    0 to 3,000 pounds...................................  $ 29.00             

                                                                                

17    3,001 to 3,500 pounds...............................    32.00             

                                                                                

18    3,501 to 4,000 pounds...............................    37.00             

                                                                                

19    4,001 to 4,500 pounds...............................    43.00             

                                                                                

20    4,501 to 5,000 pounds...............................    47.00             

                                                                                

21    5,001 to 5,500 pounds...............................    52.00             

                                                                                

22    5,501 to 6,000 pounds...............................    57.00             

                                                                                

23    6,001 to 6,500 pounds...............................    62.00             

                                                                                

24    6,501 to 7,000 pounds...............................    67.00             

                                                                                

25    7,001 to 7,500 pounds...............................    71.00             

                                                                                

26    7,501 to 8,000 pounds...............................    77.00             


                                                                                

1     8,001 to 8,500 pounds...............................    81.00             

                                                                                

2     8,501 to 9,000 pounds...............................    86.00             

                                                                                

3     9,001 to 9,500 pounds...............................    91.00             

                                                                                

4     9,501 to 10,000 pounds..............................    95.00             

                                                                                

5     over 10,000 pounds......................$ 0.90 per 100 pounds             

                                                                                

6                                                   of empty weight             

                                                                                

7                                                                                On October 1, 1983, and October 1, 1984, the tax assessed                          

                                                                                

8   under this subdivision shall be annually revised for the                    

                                                                                

9   registrations expiring on the appropriate October 1 or after that           

                                                                                

10  date by multiplying the tax assessed in the preceding fiscal year           

                                                                                

11  times the personal income of Michigan for the preceding calendar            

                                                                                

12  year divided by the personal income of Michigan for the calendar            

                                                                                

13  year  which  that preceded that calendar year.  In performing the           

                                                                                

14  calculations under this subdivision, the secretary of state shall           

                                                                                

15  use the spring preliminary report of the United States department           

                                                                                

16  of commerce or its successor agency.  A van  which  that is owned           

                                                                                

17  by an individual who uses a wheelchair or by an individual who              

                                                                                

18  transports a resident of his or her household who uses a                    

                                                                                

19  wheelchair and for which registration plates are issued pursuant            

                                                                                

20  to section 803d shall be assessed at the rate of 50% of the tax             

                                                                                

21  provided for in this subdivision.                                           

                                                                                

22      (b) For a trailer coach attached to a motor vehicle, the tax                

                                                                                

23  shall be assessed as provided in subdivision (l).  A trailer                

                                                                                

24  coach not under 1959 PA 243, MCL 125.1035 to 125.1043, and while            

                                                                                

25  located on land otherwise assessable as real property under the             

                                                                                

26  general property tax act, 1893 PA 206, MCL 211.1 to 211.157, if             

                                                                                

27  the trailer coach is used as a place of habitation, and whether             


                                                                                

1   or not permanently affixed to the soil, shall not be exempt from            

                                                                                

2   real property taxes.                                                        

                                                                                

3       (c) For a road tractor, truck, or truck tractor owned by a                  

                                                                                

4   farmer and used exclusively in connection with a farming                    

                                                                                

5   operation, including a farmer hauling livestock or farm equipment           

                                                                                

6   for other farmers for remuneration in kind or in labor, but not             

                                                                                

7   for money, or used for the transportation of the farmer and the             

                                                                                

8   farmer's family, and not used for hire, 74 cents per 100 pounds             

                                                                                

9   of empty weight of the road tractor, truck, or truck tractor.  If           

                                                                                

10  the road tractor, truck, or truck tractor owned by a farmer is              

                                                                                

11  also used for a nonfarming operation, the farmer shall be subject           

                                                                                

12  to the highest registration tax applicable to the nonfarm use of            

                                                                                

13  the vehicle but shall not be subject to more than 1 tax rate                

                                                                                

14  under this act.                                                             

                                                                                

15      (d) For a road tractor, truck, or truck tractor owned by a                  

                                                                                

16  wood harvester and used exclusively in connection with the wood             

                                                                                

17  harvesting operations or a truck used exclusively to haul milk              

                                                                                

18  from the farm to the first point of delivery, 74 cents per 100              

                                                                                

19  pounds of empty weight of the road tractor, truck, or truck                 

                                                                                

20  tractor.  A registration secured by payment of the fee as                   

                                                                                

21  prescribed in this subdivision shall continue in full force and             

                                                                                

22  effect until the regular expiration date of the registration.  As           

                                                                                

23  used in this subdivision, "wood harvester" includes the person or           

                                                                                

24  persons hauling and transporting raw materials in the form                  

                                                                                

25  produced at the harvest site.  As used in this subdivision, "wood           

                                                                                

26  harvesting operations" does not include the transportation of               

                                                                                

27  processed lumber, Christmas trees, or processed firewood for a              


                                                                                

1   profit making venture.                                                      

                                                                                

2       (e) For a hearse or ambulance used exclusively by a licensed                

                                                                                

3   funeral director in the general conduct of the licensee's funeral           

                                                                                

4   business, including a hearse or ambulance whose owner is engaged            

                                                                                

5   in the business of leasing or renting the hearse or ambulance to            

                                                                                

6   others, $1.17 per 100 pounds of the empty weight of the hearse or           

                                                                                

7   ambulance.                                                                  

                                                                                

8       (f) For a vehicle owned and operated by this state, a state                 

                                                                                

9   institution, a municipality, a privately incorporated, nonprofit            

                                                                                

10  volunteer fire department, or a nonpublic, nonprofit college or             

                                                                                

11  university, $5.00 per plate.  A registration plate issued under             

                                                                                

12  this subdivision shall expire on June 30 of the year in which new           

                                                                                

13  registration plates are reissued for all vehicles by the                    

                                                                                

14  secretary of state.                                                         

                                                                                

15      (g) For a bus including a station wagon, carryall, or                       

                                                                                

16  similarly constructed vehicle owned and operated by a nonprofit             

                                                                                

17  parents' transportation corporation used for school purposes,               

                                                                                

18  parochial school or society, church Sunday school, or any other             

                                                                                

19  grammar school, or by a nonprofit youth organization or nonprofit           

                                                                                

20  rehabilitation facility; or a motor vehicle owned and operated by           

                                                                                

21  a senior citizen center, $10.00 per set, if the bus, station                

                                                                                

22  wagon, carryall, or similarly constructed vehicle or motor                  

                                                                                

23  vehicle is designated by proper signs showing the organization              

                                                                                

24  operating the vehicle.                                                      

                                                                                

25      (h) For a vehicle owned by a nonprofit organization and used                

                                                                                

26  to transport equipment for providing dialysis treatment to                  

                                                                                

27  children at camp; for a vehicle owned by the civil air patrol, as           


                                                                                

1   organized under  sections 40301 to 40307 of title 36 of the                 

                                                                                

2   United States Code,  36  U.S.C.  USC 40301 to 40307, $10.00 per             

                                                                                

3   plate, if the vehicle is designated by a proper sign showing the            

                                                                                

4   civil air patrol's name; for a vehicle owned and operated by a              

                                                                                

5   nonprofit veterans center; for a vehicle owned and operated by a            

                                                                                

6   nonprofit recycling center or a federally recognized nonprofit              

                                                                                

7   conservation organization; for a motor vehicle having a truck               

                                                                                

8   chassis and a locomotive or ship's body  which  that is owned by            

                                                                                

9   a nonprofit veterans organization and used exclusively in parades           

                                                                                

10  and civic events; or for an emergency support vehicle used                  

                                                                                

11  exclusively for emergencies and owned and operated by a federally           

                                                                                

12  recognized nonprofit charitable organization, $10.00 per plate.             

                                                                                

13      (i) For each truck owned and operated free of charge by a                   

                                                                                

14  bona fide ecclesiastical or charitable corporation, or red cross,           

                                                                                

15  girl scout, or boy scout organization, 65 cents per 100 pounds of           

                                                                                

16  the empty weight of the truck.                                              

                                                                                

17      (j) For each truck, weighing 8,000 pounds or less, and not                  

                                                                                

18  used to tow a vehicle, for each privately owned truck used to tow           

                                                                                

19  a trailer for recreational purposes only and not involved in a              

                                                                                

20  profit making venture, and for each vehicle designed and used to            

                                                                                

21  tow a mobile home or a trailer coach, except as provided in                 

                                                                                

22  subdivision (b), $38.00 or an amount computed according to the              

                                                                                

23  following schedule of empty weights, whichever is greater:                  

                                                                                

                                                                                

                                                                                

24    Empty weights                                    Per 100 pounds           

                                                                                

25    0 to 2,500 pounds...................................   $ 1.40             

                                                                                

26    2,501 to 4,000 pounds...............................     1.76             


                                                                                

1     4,001 to 6,000 pounds...............................     2.20             

                                                                                

2     6,001 to 8,000 pounds...............................     2.72             

                                                                                

3     8,001 to 10,000 pounds..............................     3.25             

                                                                                

4     10,001 to 15,000 pounds.............................     3.77             

                                                                                

5     15,001 pounds and over..............................     4.39             

                                                                                

6                                                                                If the tax required under subdivision (p) for a vehicle of                         

                                                                                

7   the same model year with the same list price as the vehicle for             

                                                                                

8   which registration is sought under this subdivision is more than            

                                                                                

9   the tax provided under the preceding provisions of this                     

                                                                                

10  subdivision for an identical vehicle, the tax required under this           

                                                                                

11  subdivision shall not be less than the tax required under                   

                                                                                

12  subdivision (p) for a vehicle of the same model year with the               

                                                                                

13  same list price.                                                            

                                                                                

14      (k) For each truck weighing 8,000 pounds or less towing a                   

                                                                                

15  trailer or any other combination of vehicles and for each truck             

                                                                                

16  weighing 8,001 pounds or more, road tractor or truck tractor,               

                                                                                

17  except as provided in subdivision (j) according to the following            

                                                                                

18  schedule of elected gross weights:                                          

                                                                                

                                                                                

                                                                                

19    Elected gross weight                                    Fee               

                                                                                

20    0 to 24,000 pounds..................................$  491.00             

                                                                                

21    24,001 to 26,000 pounds.............................   558.00             

                                                                                

22    26,001 to 28,000 pounds.............................   558.00             

                                                                                

23    28,001 to 32,000 pounds.............................   649.00             

                                                                                

24    32,001 to 36,000 pounds.............................   744.00             

                                                                                

25    36,001 to 42,000 pounds.............................   874.00             

                                                                                

26    42,001 to 48,000 pounds............................. 1,005.00             


                                                                                

1     48,001 to 54,000 pounds............................. 1,135.00             

                                                                                

2     54,001 to 60,000 pounds............................. 1,268.00             

                                                                                

3     60,001 to 66,000 pounds............................. 1,398.00             

                                                                                

4     66,001 to 72,000 pounds............................. 1,529.00             

                                                                                

5     72,001 to 80,000 pounds............................. 1,660.00             

                                                                                

6     80,001 to 90,000 pounds............................. 1,793.00             

                                                                                

7     90,001 to 100,000 pounds............................ 2,002.00             

                                                                                

8     100,001 to 115,000 pounds........................... 2,223.00             

                                                                                

9     115,001 to 130,000 pounds........................... 2,448.00             

                                                                                

10    130,001 to 145,000 pounds........................... 2,670.00             

                                                                                

11    145,001 to 160,000 pounds........................... 2,894.00             

                                                                                

12    over 160,000 pounds................................. 3,117.00             

                                                                                

13      For each commercial vehicle registered pursuant to this                     

                                                                                

14  subdivision $15.00 shall be deposited in a truck safety fund to             

                                                                                

15  be expended for the purposes prescribed in section 25 of 1951               

                                                                                

16  PA 51, MCL 247.675.                                                         

                                                                                

17                                                                               If a truck or road tractor without trailer is leased from an                       

                                                                                

18  individual owner-operator, the lessee, whether a person, firm, or           

                                                                                

19  corporation, shall pay to the owner-operator 60% of the fee                 

                                                                                

20  prescribed in this subdivision for the truck tractor or road                

                                                                                

21  tractor at the rate of 1/12 for each month of the lease or                  

                                                                                

22  arrangement in addition to the compensation the owner-operator is           

                                                                                

23  entitled to for the rental of his or her equipment.                         

                                                                                

24                                                                               (l) For each pole trailer, semitrailer, trailer coach, or                           

                                                                                

25  trailer, the tax shall be assessed according to the following               

                                                                                

26  schedule of empty weights:                                                  

                                                                                

                                                                                


                                                                                

1     Empty weights                                           Fee               

                                                                                

2     0 to 2,499 pounds...................................  $ 75.00             

                                                                                

3     2,500 to 9,999 pounds...............................   200.00             

                                                                                

4     10,000 pounds and over..............................   300.00             

                                                                                

5       The registration plate issued under this subdivision expires                

                                                                                

6   only when the secretary of state reissues a new registration                

                                                                                

7   plate for all trailers.  If the secretary of state reissues a new           

                                                                                

8   registration plate for all trailers, a person who has once paid             

                                                                                

9   the fee for a vehicle under this subdivision shall not be                   

                                                                                

10  required to pay the fee for that vehicle a second time, but shall           

                                                                                

11  be required to pay only the cost of the reissued plate at the               

                                                                                

12  rate provided in section 804(2) for a standard plate.  A                    

                                                                                

13  registration plate issued under this subdivision is                         

                                                                                

14  nontransferable.                                                            

                                                                                

15      (m) For each commercial vehicle used for the transportation                 

                                                                                

16  of passengers for hire except for a vehicle for which a payment             

                                                                                

17  is made pursuant to 1960 PA 2, MCL 257.971 to 257.972, according            

                                                                                

18  to the following schedule of empty weights:                                 

                                                                                

                                                                                

                                                                                

19    Empty weights                                  Per 100 pounds             

                                                                                

20    0 to 4,000 pounds...................................   $ 1.76             

                                                                                

21    4,001 to 6,000 pounds...............................     2.20             

                                                                                

22    6,001 to 10,000 pounds..............................     2.72             

                                                                                

23    10,001 pounds and over..............................     3.25             

                                                                                

                                                                                

                                                                                

24    (n) For each motorcycle.............................    $ 23.00           

                                                                                

25                                                                               On October 1, 1983, and October 1, 1984, the tax assessed                          


                                                                                

1   under this subdivision shall be annually revised for the                    

                                                                                

2   registrations expiring on the appropriate October 1 or after that           

                                                                                

3   date by multiplying the tax assessed in the preceding fiscal year           

                                                                                

4   times the personal income of Michigan for the preceding calendar            

                                                                                

5   year divided by the personal income of Michigan for the calendar            

                                                                                

6   year  which  that preceded that calendar year.  In performing the           

                                                                                

7   calculations under this subdivision, the secretary of state shall           

                                                                                

8   use the spring preliminary report of the United States department           

                                                                                

9   of commerce or its successor agency.                                        

                                                                                

10      Beginning January 1, 1984, the registration tax for each                    

                                                                                

11  motorcycle shall be increased by $3.00.  The $3.00 increase shall           

                                                                                

12  not be considered as part of the tax assessed under this                    

                                                                                

13  subdivision for the purpose of the annual October 1 revisions but           

                                                                                

14  shall be in addition to the tax assessed as a result of the                 

                                                                                

15  annual October 1 revisions.  Beginning January 1, 1984, $3.00 of            

                                                                                

16  each motorcycle fee shall be placed in a motorcycle safety fund             

                                                                                

17  in the state treasury and shall be used only for funding the                

                                                                                

18  motorcycle safety education program as provided for under                   

                                                                                

19  sections 312b and 811a.                                                     

                                                                                

20      (o) For each truck weighing 8,001 pounds or more, road                      

                                                                                

21  tractor, or truck tractor used exclusively as a moving van or               

                                                                                

22  part of a moving van in transporting household furniture and                

                                                                                

23  household effects or the equipment or those engaged in conducting           

                                                                                

24  carnivals, at the rate of 80% of the schedule of elected gross              

                                                                                

25  weights in subdivision (k) as modified by the operation of that             

                                                                                

26  subdivision.                                                                

                                                                                

27      (p) After September 30, 1983, each motor vehicle of the 1984                


                                                                                

1   or a  subsequent  later model year as shown on the application              

                                                                                

2   required under section 217  which  that has not been previously             

                                                                                

3   subject to the tax rates of this section and  which  that is of             

                                                                                

4   the motor vehicle category otherwise subject to the tax schedule            

                                                                                

5   described in subdivision (a), and each low-speed vehicle                    

                                                                                

6   according to the following schedule based upon registration                 

                                                                                

7   periods of 12 months:                                                       

                                                                                

8                                                                                (i) Except as otherwise provided in this subdivision, for the                       

                                                                                

9   first registration  , which  that is not a transfer registration            

                                                                                

10  under section 809 and for the first registration after a transfer           

                                                                                

11  registration under section 809, according to the following                  

                                                                                

12  schedule based on the vehicle's list price:                                 

                                                                                

                                                                                

                                                                                

13    List Price                                              Tax               

                                                                                

14    $ 0 - $ 6,000.00.................................... $  30.00             

                                                                                

15    More than $ 6,000.00 - $ 7,000.00................... $  33.00             

                                                                                

16    More than $ 7,000.00 - $ 8,000.00................... $  38.00             

                                                                                

17    More than $ 8,000.00 - $ 9,000.00................... $  43.00             

                                                                                

18    More than $ 9,000.00 - $ 10,000.00.................. $  48.00             

                                                                                

19    More than $ 10,000.00 - $ 11,000.00................. $  53.00             

                                                                                

20    More than $ 11,000.00 - $ 12,000.00................. $  58.00             

                                                                                

21    More than $ 12,000.00 - $ 13,000.00................. $  63.00             

                                                                                

22    More than $ 13,000.00 - $ 14,000.00................. $  68.00             

                                                                                

23    More than $ 14,000.00 - $ 15,000.00................. $  73.00             

                                                                                

24    More than $ 15,000.00 - $ 16,000.00................. $  78.00             

                                                                                

25    More than $ 16,000.00 - $ 17,000.00................. $  83.00             

                                                                                

26    More than $ 17,000.00 - $ 18,000.00................. $  88.00             


                                                                                

1     More than $ 18,000.00 - $ 19,000.00................. $  93.00             

                                                                                

2     More than $ 19,000.00 - $ 20,000.00................. $  98.00             

                                                                                

3     More than $ 20,000.00 - $ 21,000.00................. $ 103.00             

                                                                                

4     More than $ 21,000.00 - $ 22,000.00................. $ 108.00             

                                                                                

5     More than $ 22,000.00 - $ 23,000.00................. $ 113.00             

                                                                                

6     More than $ 23,000.00 - $ 24,000.00................. $ 118.00             

                                                                                

7     More than $ 24,000.00 - $ 25,000.00................. $ 123.00             

                                                                                

8     More than $ 25,000.00 - $ 26,000.00................. $ 128.00             

                                                                                

9     More than $ 26,000.00 - $ 27,000.00................. $ 133.00             

                                                                                

10    More than $ 27,000.00 - $ 28,000.00................. $ 138.00             

                                                                                

11    More than $ 28,000.00 - $ 29,000.00................. $ 143.00             

                                                                                

12    More than $ 29,000.00 - $ 30,000.00................. $ 148.00             

                                                                                

13      More than $30,000.00, the fee of $148.00 shall be increased                 

                                                                                

14  by $5.00 for each $1,000.00 increment or fraction of a $1,000.00            

                                                                                

15  increment over $30,000.00.  If a current fee increases or                   

                                                                                

16  decreases as a result of 1998 PA 384, only a vehicle purchased or           

                                                                                

17  transferred after January 1, 1999 shall be assessed the increased           

                                                                                

18  or decreased fee.                                                           

                                                                                

19      (ii) For the second registration, 90% of the tax assessed                    

                                                                                

20  under subparagraph (i).                                                     

                                                                                

21      (iii) For the third registration, 90% of the tax assessed                    

                                                                                

22  under subparagraph (ii).                                                     

                                                                                

23      (iv) For the fourth and subsequent registrations, 90% of the                 

                                                                                

24  tax assessed under subparagraph (iii).                                       

                                                                                

25      For a vehicle of the 1984 or a  subsequent  later model year                

                                                                                

26  that has been previously registered by a person other than the              

                                                                                

27  person applying for registration or for a vehicle of the 1984 or            


                                                                                

1   a  subsequent  later model year that has been previously                    

                                                                                

2   registered in another state or country and is registered for the            

                                                                                

3   first time in this state, the tax under this subdivision shall be           

                                                                                

4   determined by subtracting the model year of the vehicle from the            

                                                                                

5   calendar year for which the registration is sought.  If the                 

                                                                                

6   result is zero or a negative figure, the first registration tax             

                                                                                

7   shall be paid.  If the result is 1, 2, or 3 or more, then,                  

                                                                                

8   respectively, the second, third, or subsequent registration tax             

                                                                                

9   shall be paid.  A van  which  that is owned by an individual who            

                                                                                

10  uses a wheelchair or by an individual who transports a resident             

                                                                                

11  of his or her household who uses a wheelchair and for which                 

                                                                                

12  registration plates are issued pursuant to section 803d shall be            

                                                                                

13  assessed at the rate of 50% of the tax provided for in this                 

                                                                                

14  subdivision.                                                                

                                                                                

15      (q) For a wrecker, $200.00.                                                 

                                                                                

16      (r) When the secretary of state computes a tax under this                   

                                                                                

17  section, a computation that does not result in a whole dollar               

                                                                                

18  figure shall be rounded to the next lower whole dollar when the             

                                                                                

19  computation results in a figure ending in 50 cents or less and              

                                                                                

20  shall be rounded to the next higher whole dollar when the                   

                                                                                

21  computation results in a figure ending in 51 cents or more,                 

                                                                                

22  unless specific fees are specified, and the secretary of state              

                                                                                

23  may accept the manufacturer's shipping weight of the vehicle                

                                                                                

24  fully equipped for the use for which the registration application           

                                                                                

25  is made.  If the weight is not correctly stated or is not                   

                                                                                

26  satisfactory, the secretary of state shall determine the actual             

                                                                                

27  weight.  Each application for registration of a vehicle under               


                                                                                

1   subdivisions (j) and (m) shall have attached to the application a           

                                                                                

2   scale weight receipt of the vehicle fully equipped as of the time           

                                                                                

3   the application is made.  The scale weight receipt is not                   

                                                                                

4   necessary if there is presented with the application a                      

                                                                                

5   registration receipt of the previous year  which  that shows on             

                                                                                

6   its face the weight of the motor vehicle as registered with the             

                                                                                

7   secretary of state and  which  that is accompanied by a statement           

                                                                                

8   of the applicant that there has not been a structural change in             

                                                                                

9   the motor vehicle  which  that has increased the weight and that            

                                                                                

10  the previous registered weight is the true weight.                          

                                                                                

11      (2) A manufacturer is not exempted under this act from paying               

                                                                                

12  ad valorem taxes on vehicles in stock or bond, except on the                

                                                                                

13  specified number of motor vehicles registered.  A dealer is                 

                                                                                

14  exempt from paying ad valorem taxes on vehicles in stock or                 

                                                                                

15  bond.                                                                       

                                                                                

16      (3) Until October 1, 2009, the fee for a vehicle with an                    

                                                                                

17  empty weight over 10,000 pounds imposed pursuant to subsection              

                                                                                

18  (1)(a) and the fees imposed pursuant to subsection (1)(b), (c),             

                                                                                

19  (d), (e), (f), (i), (j), (m), (o), and (p) shall each be                    

                                                                                

20  increased as follows:                                                       

                                                                                

21      (a) A regulatory fee of $2.25, which shall be credited to the               

                                                                                

22  traffic law enforcement and safety fund created in section 819a             

                                                                                

23  and used for the purpose of regulating highway safety.                      

                                                                                

24      (b) A fee of $5.75, which shall be credited to the                          

                                                                                

25  transportation administration collection fund created in section            

                                                                                

26  810b.                                                                       

                                                                                

27      (4)  If  Except for a registration for a vehicle used for                   


                                                                                

1   recreational purposes issued under section 226(11), if a tax                

                                                                                

2   required to be paid under this section is not received by the               

                                                                                

3   secretary of state on or before the expiration date of the                  

                                                                                

4   registration plate, the secretary of state shall collect a late             

                                                                                

5   fee of $10.00 for each registration renewed after the expiration            

                                                                                

6   date.  An application for a renewal of a registration using the             

                                                                                

7   regular mail and postmarked before the expiration date of that              

                                                                                

8   registration shall not be assessed a late fee.  The late fee                

                                                                                

9   collected under this subsection shall be deposited into the                 

                                                                                

10  general fund.                                                               

                                                                                

11      (5) As used in this section:                                                

                                                                                

12      (a) "Gross proceeds" means gross proceeds as defined in                     

                                                                                

13  section 1 of the general sales tax act, 1933 PA 167, MCL 205.51.            

                                                                                

14  However, gross proceeds shall include the value of the motor                

                                                                                

15  vehicle used as part payment of the purchase price as that value            

                                                                                

16  is agreed to by the parties to the sale, as evidenced by the                

                                                                                

17  signed agreement executed pursuant to section 251.                          

                                                                                

18      (b) "List price" means the manufacturer's suggested base list               

                                                                                

19  price as published by the secretary of state, or the                        

                                                                                

20  manufacturer's suggested retail price as shown on the label                 

                                                                                

21  required to be affixed to the vehicle under section 3 of the                

                                                                                

22  automobile information disclosure act,  Public Law 85-506,  15              

                                                                                

23  U.S.C.  USC 1232, if the secretary of state has not at the time            

                                                                                

24  of the sale of the vehicle published a manufacturer's suggested             

                                                                                

25  retail price for that vehicle, or the purchase price of the                 

                                                                                

26  vehicle if the manufacturer's suggested base list price is                  

                                                                                

27  unavailable from the sources described in this subdivision.                 


                                                                                

1       (c) "Purchase price" means the gross proceeds received by the               

                                                                                

2   seller in consideration of the sale of the motor vehicle being              

                                                                                

3   registered.