November 10, 2004, Introduced by Rep. Kolb 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 2003 PA
152.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 801. (1) The secretary of state shall collect the
2 following taxes at the time of registering a vehicle, which shall
3 exempt the vehicle from all other state and local taxation,
4 except the fees and taxes provided by law to be paid by certain
5 carriers operating motor vehicles and trailers under the motor
6 carrier act, 1933 PA 254, MCL 475.1 to 479.43; the taxes imposed
7 by the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to
8 207.234; and except as otherwise provided by this act:
9 (a) For a motor vehicle, including a motor home, except as
10 otherwise provided, and a pickup truck or van that weighs not
1 more than 5,000 pounds, except as otherwise provided, according
2 to the following schedule of empty weights:
3 Empty
weights Fee
4 Tax
5 0 to 3,000 pounds................................... $ 29.00
6 3,001 to 3,500 pounds............................... 32.00
7 3,501 to 4,000 pounds............................... 37.00
8 4,001 to 4,500 pounds............................... 43.00
9 4,501 to 5,000 pounds............................... 47.00
10 5,001 to 5,500 pounds............................... 52.00
11 5,501 to 6,000 pounds............................... 57.00
12 6,001 to 6,500 pounds............................... 62.00
13 6,501 to 7,000 pounds............................... 67.00
14 7,001 to 7,500 pounds............................... 71.00
15 7,501 to 8,000 pounds............................... 77.00
16 8,001 to 8,500 pounds............................... 81.00
17 8,501 to 9,000 pounds............................... 86.00
18 9,001 to 9,500 pounds............................... 91.00
19 9,501 to 10,000 pounds.............................. 95.00
20 over 10,000 pounds......................$ 0.90 per 100 pounds
21 of empty weight
22 Beginning October 1, 2006, the tax assessed under this
23 subdivision for each weight category shall be an amount
24 established by the secretary of state by administrative rule
25 promulgated under the administrative procedures act of 1969, 1969
26 PA 306, MCL 24.201 to 24.328. The secretary of state shall set
1 the tax amounts for the weight categories according to all of the
2 following principles:
3 (i) To produce approximately the same total revenue as was
4 produced in fiscal year 2004-2005 under the provisions of
5 subdivision (p).
6 (ii) To encourage use of lighter vehicles that tend to be
7 more fuel-efficient.
8 (iii) To apportion higher taxes to heavier vehicles that
9 cause more damage to roads.
10 On
October 1, 1983, and October 1, 1984, the The tax
11 assessed under this subdivision shall be annually revised for the
12 registrations expiring on the appropriate October 1 or after that
13 date by multiplying the tax assessed in the preceding fiscal year
14 times the personal income of Michigan for the preceding calendar
15 year divided by the personal income of Michigan for the calendar
16 year which that
preceded that calendar year. In performing the
17 calculations under this subdivision, the secretary of state shall
18 use the spring preliminary report of the United States department
19 of commerce or its
successor agency. A van which that is owned
20 by an individual who uses a wheelchair or by an individual who
21 transports a resident of his or her household who uses a
22 wheelchair and for which
registration plates are issued pursuant
23 to under section 803d shall be assessed at the
rate of 50% of
24 the tax provided for in this subdivision.
25 (b) For a trailer coach attached to a motor vehicle, the tax
26 shall be assessed as provided in subdivision (l). A trailer
27 coach not under 1959 PA 243, MCL 125.1035 to 125.1043, and while
1 located on land otherwise assessable as real property under the
2 general property tax act, 1893 PA 206, MCL 211.1 to 211.157, if
3 the trailer coach is used as a place of habitation, and whether
4 or not permanently
affixed to the soil, shall is not be
5 exempt from real property taxes.
6 (c) For a road tractor, truck, or truck tractor owned by a
7 farmer and used exclusively in connection with a farming
8 operation, including a farmer hauling livestock or farm equipment
9 for other farmers for remuneration in kind or in labor, but not
10 for money, or used for the transportation of the farmer and the
11 farmer's family, and not used for hire, 74 cents per 100 pounds
12 of empty weight of the road tractor, truck, or truck tractor. If
13 the road tractor, truck, or truck tractor owned by a farmer is
14 also used for a
nonfarming operation, the farmer shall be is
15 subject to the highest registration tax applicable to the nonfarm
16 use of the vehicle but shall
is not be subject to more than 1
17 tax rate under this act.
18 (d) For a road tractor, truck, or truck tractor owned by a
19 wood harvester and used exclusively in connection with the wood
20 harvesting operations or a truck used exclusively to haul milk
21 from the farm to the first point of delivery, 74 cents per 100
22 pounds of empty weight of the road tractor, truck, or truck
23 tractor. A registration
secured by payment of the fee tax as
24 prescribed in this
subdivision shall continue continues in full
25 force and effect until the regular expiration date of the
26 registration. As used in this subdivision, "wood harvester"
27 includes the person or persons hauling and transporting raw
1 materials in the form produced at the harvest site. As used in
2 this subdivision, "wood harvesting operations" does not include
3 the transportation of processed lumber, Christmas trees, or
4 processed firewood for a profit making venture.
5 (e) For a hearse or ambulance used exclusively by a licensed
6 funeral director in the general conduct of the licensee's funeral
7 business, including a hearse or ambulance whose owner is engaged
8 in the business of leasing or renting the hearse or ambulance to
9 others, $1.17 per 100 pounds of the empty weight of the hearse or
10 ambulance.
11 (f) For a vehicle owned and operated by this state, a state
12 institution, a municipality, a privately incorporated, nonprofit
13 volunteer fire department, or a nonpublic, nonprofit college or
14 university, $5.00 per plate. A registration plate issued under
15 this subdivision shall
expire expires on June 30 of the year in
16 which new registration plates are reissued for all vehicles by
17 the secretary of state.
18 (g) For a bus including a station wagon, carryall, or
19 similarly constructed vehicle owned and operated by a nonprofit
20 parents' transportation corporation used for school purposes,
21 parochial school or society, church Sunday school, or any other
22 grammar school, or by a nonprofit youth organization or nonprofit
23 rehabilitation facility; or a motor vehicle owned and operated by
24 a senior citizen center,
$10.00, per set, if the bus, station
25 wagon, carryall, or similarly constructed vehicle or motor
26 vehicle is designated by proper signs showing the organization
27 operating the vehicle.
1 (h) For a vehicle owned by a nonprofit organization and used
2 to transport equipment for providing dialysis treatment to
3 children at camp; for a vehicle owned by the civil air patrol, as
4 organized under sections
40301 to 40307 of title 36 of the
5 United States Code, 36 U.S.C. USC 40301 to 40307, $10.00
per
6 plate, if the vehicle is designated by a proper sign showing the
7 civil air patrol's name; for a vehicle owned and operated by a
8 nonprofit veterans center; for a vehicle owned and operated by a
9 nonprofit recycling center or a federally recognized nonprofit
10 conservation organization; for a motor vehicle having a truck
11 chassis and a locomotive
or ship's body which that is owned by
12 a nonprofit veterans organization and used exclusively in parades
13 and civic events; or for an emergency support vehicle used
14 exclusively for emergencies and owned and operated by a federally
15 recognized nonprofit charitable organization, $10.00 per plate.
16 (i) For each truck owned and operated free of charge by a
17 bona fide ecclesiastical or charitable corporation, or red cross,
18 girl scout, or boy scout organization, 65 cents per 100 pounds of
19 the empty weight of the truck.
20 (j) For each truck, weighing 8,000 pounds or less, and not
21 used to tow a vehicle, for each privately owned truck used to tow
22 a trailer for recreational purposes only and not involved in a
23 profit making venture, and for each vehicle designed and used to
24 tow a mobile home or a trailer coach, except as provided in
25 subdivision (b), $38.00 or an amount computed according to the
26 following schedule of empty weights, whichever is greater:
1 Empty weights Per 100 pounds
2 0 to 2,500 pounds................................... $ 1.40
3 2,501 to 4,000 pounds............................... 1.76
4 4,001 to 6,000 pounds............................... 2.20
5 6,001 to 8,000 pounds............................... 2.72
6 8,001 to 10,000 pounds.............................. 3.25
7 10,001 to 15,000 pounds............................. 3.77
8 15,001 pounds and over.............................. 4.39
9 If the tax required under subdivision (p) for a vehicle of
10 the same model year with the same list price as the vehicle for
11 which registration is sought under this subdivision is more than
12 the tax provided under the preceding provisions of this
13 subdivision for an identical vehicle, the tax required under this
14 subdivision shall is
not be less than the tax required under
15 subdivision (p) for a vehicle of the same model year with the
16 same list price.
17 (k) For each truck weighing 8,000 pounds or less towing a
18 trailer or any other combination of vehicles and for each truck
19 weighing 8,001 pounds or more, road tractor or truck tractor,
20 except as provided in subdivision (j) according to the following
21 schedule of elected gross weights:
22 Elected gross
weight Fee
23 Tax
24 0 to 24,000 pounds..................................$ 491.00
25 24,001 to 26,000 pounds............................. 558.00
26 26,001 to 28,000 pounds............................. 558.00
1 28,001 to 32,000 pounds............................. 649.00
2 32,001 to 36,000 pounds............................. 744.00
3 36,001 to 42,000 pounds............................. 874.00
4 42,001 to 48,000 pounds............................. 1,005.00
5 48,001 to 54,000 pounds............................. 1,135.00
6 54,001 to 60,000 pounds............................. 1,268.00
7 60,001 to 66,000 pounds............................. 1,398.00
8 66,001 to 72,000 pounds............................. 1,529.00
9 72,001 to 80,000 pounds............................. 1,660.00
10 80,001 to 90,000 pounds............................. 1,793.00
11 90,001 to 100,000 pounds............................ 2,002.00
12 100,001 to 115,000 pounds........................... 2,223.00
13 115,001 to 130,000 pounds........................... 2,448.00
14 130,001 to 145,000 pounds........................... 2,670.00
15 145,001 to 160,000 pounds........................... 2,894.00
16 over 160,000 pounds................................. 3,117.00
17 For each commercial
vehicle registered pursuant to under
18 this subdivision $15.00 shall be deposited in a truck safety fund
19 to be expended for the purposes prescribed in section 25 of 1951
20 PA 51, MCL 247.675.
21 If a truck or road tractor without trailer is leased from an
22 individual owner-operator, the lessee, whether a person, firm, or
23 corporation, shall pay to
the owner-operator 60% of the fee tax
24 prescribed in this subdivision for the truck tractor or road
25 tractor at the rate of 1/12 for each month of the lease or
26 arrangement in addition to the compensation the owner-operator is
27 entitled to for the rental of his or her equipment.
1 (l) For each pole trailer, semitrailer, trailer coach, or
2 trailer, the tax shall be assessed according to the following
3 schedule of empty weights:
4 Empty
weights Fee
5 Tax
6 0 to 2,499 pounds................................... $ 75.00
7 2,500 to 9,999 pounds............................... 200.00
8 10,000 pounds and over.............................. 300.00
9 The registration plate issued under this subdivision expires
10 only when the secretary of state reissues a new registration
11 plate for all trailers. If the secretary of state reissues a new
12 registration plate for all trailers, a person who has once paid
13 the fee tax
for a vehicle under this subdivision shall not be
14 required to pay the fee
tax for that vehicle a second time, but
15 shall be required to pay only the cost of the reissued plate at
16 the rate provided in section 804(2) for a standard plate. A
17 registration plate issued under this subdivision is
18 nontransferable.
19 (m) For each commercial vehicle used for the transportation
20 of passengers for hire except for a vehicle for which a payment
21 is made pursuant to under
1960 PA 2, MCL 257.971 to 257.972,
22 according to the following schedule of empty weights:
23 Empty weights Per 100 pounds
24 0 to 4,000 pounds................................... $ 1.76
25 4,001 to 6,000 pounds............................... 2.20
1 6,001 to 10,000 pounds.............................. 2.72
2 10,001 pounds and over.............................. 3.25
3 (n) For each motorcycle............................. $ 23.00
4 On October 1, 1983, and October 1, 1984, the tax assessed
5 under this subdivision shall be annually revised for the
6 registrations expiring on the appropriate October 1 or after that
7 date by multiplying the tax assessed in the preceding fiscal year
8 times the personal income of Michigan for the preceding calendar
9 year divided by the personal income of Michigan for the calendar
10 year which that
preceded that calendar year. In performing the
11 calculations under this subdivision, the secretary of state shall
12 use the spring preliminary report of the United States department
13 of commerce or its successor agency.
14 Beginning January 1, 1984, the registration tax for each
15 motorcycle shall be is
increased by $3.00. The $3.00 increase
16 shall is not be considered as part of the
tax assessed under
17 this subdivision for the purpose of the annual October 1
18 revisions but shall
be is in addition to the tax assessed as a
19 result of the annual October 1 revisions. Beginning January 1,
20 1984, $3.00 of each motorcycle fee shall be placed in a
21 motorcycle safety fund in the state treasury and shall be used
22 only for funding the motorcycle safety education program as
23 provided for under sections 312b and 811a.
24 (o) For each truck weighing 8,001 pounds or more, road
25 tractor, or truck tractor used exclusively as a moving van or
26 part of a moving van in transporting household furniture and
1 household effects or the equipment or those engaged in conducting
2 carnivals, at the rate of 80% of the schedule of elected gross
3 weights in subdivision (k) as modified by the operation of that
4 subdivision.
5 (p) After September 30, 1983 and before October 1, 2006, each
6 motor vehicle of the 1984
or a subsequent to 2005 model year as
7 shown on the application
required under section 217 which that
8 has not been previously subject to the tax rates of this section
9 and which that
is of the motor vehicle category otherwise
10 subject to the tax schedule described in subdivision (a), and
11 each low-speed vehicle according to the following schedule based
12 upon registration periods of 12 months:
13 (i) Except as otherwise provided in this subdivision, for the
14 first registration ,
which that is not a transfer registration
15 under section 809 and for the first registration after a transfer
16 registration under section 809, according to the following
17 schedule based on the vehicle's list price:
18 List Price Tax
19 $ 0 - $ 6,000.00.................................... $ 30.00
20 More than $ 6,000.00 - $ 7,000.00................... $ 33.00
21 More than $ 7,000.00 - $ 8,000.00................... $ 38.00
22 More than $ 8,000.00 - $ 9,000.00................... $ 43.00
23 More than $ 9,000.00 - $ 10,000.00.................. $ 48.00
24 More than $ 10,000.00 - $ 11,000.00................. $ 53.00
25 More than $ 11,000.00 - $ 12,000.00................. $ 58.00
26 More than $ 12,000.00 - $ 13,000.00................. $ 63.00
1 More than $ 13,000.00 - $ 14,000.00................. $ 68.00
2 More than $ 14,000.00 - $ 15,000.00................. $ 73.00
3 More than $ 15,000.00 - $ 16,000.00................. $ 78.00
4 More than $ 16,000.00 - $ 17,000.00................. $ 83.00
5 More than $ 17,000.00 - $ 18,000.00................. $ 88.00
6 More than $ 18,000.00 - $ 19,000.00................. $ 93.00
7 More than $ 19,000.00 - $ 20,000.00................. $ 98.00
8 More than $ 20,000.00 - $ 21,000.00................. $ 103.00
9 More than $ 21,000.00 - $ 22,000.00................. $ 108.00
10 More than $ 22,000.00 - $ 23,000.00................. $ 113.00
11 More than $ 23,000.00 - $ 24,000.00................. $ 118.00
12 More than $ 24,000.00 - $ 25,000.00................. $ 123.00
13 More than $ 25,000.00 - $ 26,000.00................. $ 128.00
14 More than $ 26,000.00 - $ 27,000.00................. $ 133.00
15 More than $ 27,000.00 - $ 28,000.00................. $ 138.00
16 More than $ 28,000.00 - $ 29,000.00................. $ 143.00
17 More than $ 29,000.00 - $ 30,000.00................. $ 148.00
18 More than $30,000.00,
the fee tax of $148.00 shall be is
19 increased by $5.00 for each $1,000.00 increment or fraction of a
20 $1,000.00 increment over
$30,000.00. If a current fee tax
21 increases or decreases as a result of 1998 PA 384, only a vehicle
22 purchased or transferred after January 1, 1999 shall be assessed
23 the increased or
decreased fee tax.
24 (ii) For the second registration, 90% of the tax assessed
25 under subparagraph (i).
26 (iii) For the third registration, 90% of the tax assessed
27 under subparagraph (ii).
1 (iv) For the fourth and subsequent registrations, 90% of the
2 tax assessed under subparagraph (iii).
3 For a vehicle of the
1984 or a subsequent to 2005 model
4 year that has been previously registered by a person other than
5 the person applying for registration or for a vehicle of the 1984
6 or a subsequent to 2005 model year that has been previously
7 registered in another state or country and is registered for the
8 first time in this state, the tax under this subdivision shall be
9 determined by subtracting the model year of the vehicle from the
10 calendar year for which the registration is sought. If the
11 result is zero or a negative figure, the first registration tax
12 shall be paid. If the result is 1, 2, or 3 or more, then,
13 respectively, the second, third, or subsequent registration tax
14 shall be paid. A van which
that is owned by an individual who
15 uses a wheelchair or by an individual who transports a resident
16 of his or her household who uses a wheelchair and for which
17 registration plates are
issued pursuant to under section 803d
18 shall be assessed at the rate of 50% of the tax provided for in
19 this subdivision.
20 (q) For a wrecker, $200.00.
21 (r) When the secretary of state computes a tax under this
22 section, a computation that does not result in a whole dollar
23 figure shall be rounded to the next lower whole dollar when the
24 computation results in a figure ending in 50 cents or less and
25 shall be rounded to the next higher whole dollar when the
26 computation results in a figure ending in 51 cents or more,
27 unless specific fees taxes
are specified, and the secretary of
1 state may accept the manufacturer's shipping weight of the
2 vehicle fully equipped for the use for which the registration
3 application is made. If the weight is not correctly stated or is
4 not satisfactory, the secretary of state shall determine the
5 actual weight. Each application for registration of a vehicle
6 under subdivisions (j) and (m) shall have attached to the
7 application a scale weight receipt of the vehicle fully equipped
8 as of the time the application is made. The scale weight receipt
9 is not necessary if there is presented with the application a
10 registration receipt of
the previous year which that shows on
11 its face the weight of the motor vehicle as registered with the
12 secretary of state and which
that is accompanied by a statement
13 of the applicant that there has not been a structural change in
14 the motor vehicle which
that has increased the weight and that
15 the previous registered weight is the true weight.
16 (2) A manufacturer is not exempted under this act from paying
17 ad valorem taxes on vehicles in stock or bond, except on the
18 specified number of motor vehicles registered. A dealer is
19 exempt from paying ad valorem taxes on vehicles in stock or
20 bond.
21 (3) Until October 1,
2009, the fee tax for a vehicle with
22 an empty weight over
10,000 pounds imposed pursuant to under
23 subsection (1)(a) and the
fees taxes imposed pursuant to
24 under subsection (1)(b),
(c) (1)(c), (d), (e), (f), (i), (j),
25 (m), (o), and (p) shall
are each be increased as follows:
26 (a) A regulatory fee of $2.25, which shall be credited to the
27 traffic law enforcement and safety fund created in section 819a
1 and used for the purpose of regulating highway safety.
2 (b) A fee of $5.75, which shall be credited to the
3 transportation administration collection fund created in section
4 810b.
5 (4) If a tax required to be paid under this section is not
6 received by the secretary of state on or before the expiration
7 date of the registration plate, the secretary of state shall
8 collect a late fee of $10.00 for each registration renewed after
9 the expiration date. An application for a renewal of a
10 registration using the regular mail and postmarked before the
11 expiration date of that registration shall not be assessed a late
12 fee. The late fee collected under this subsection shall be
13 deposited into the general fund.
14 (5) As used in this section:
15 (a) "Gross
proceeds" means gross proceeds that term as
16 defined in section 1 of the general sales tax act, 1933 PA 167,
17 MCL 205.51. However,
gross proceeds shall include the value of
18 the motor vehicle used as part payment of the purchase price as
19 that value is agreed to by the parties to the sale, as evidenced
20 by the signed agreement
executed pursuant to under section
21 251.
22 (b) "List price" means the manufacturer's suggested base list
23 price as published by the secretary of state, or the
24 manufacturer's suggested retail price as shown on the label
25 required to be affixed to
the vehicle under section 3 of the
26 automobile information
disclosure act, Public Law 85-506, 15
27 U.S.C. USC 1232, if the secretary of state has not at
the time
1 of the sale of the vehicle published a manufacturer's suggested
2 retail price for that vehicle, or the purchase price of the
3 vehicle if the manufacturer's suggested base list price is
4 unavailable from the sources described in this subdivision.
5 (c) "Purchase price" means the gross proceeds received by the
6 seller in consideration of the sale of the motor vehicle being
7 registered.