Bill Text: MI HB4632 | 2013-2014 | 97th Legislature | Introduced
Bill Title: Vehicles; registration; registration tax; increase, and create new registration tax for hybrid and alternative fuel vehicles. Amends sec. 801 of 1949 PA 300 (MCL 257.801). TIE BAR WITH: HB 4234'13
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-30 - Printed Bill Filed 04/26/2013 [HB4632 Detail]
Download: Michigan-2013-HB4632-Introduced.html
HOUSE BILL No. 4632
April 25, 2013, Introduced by Rep. Schmidt and referred to the Committee on Transportation and Infrastructure.
A bill to amend 1949 PA 300, entitled
"Michigan vehicle code,"
by amending section 801 (MCL 257.801), as amended by 2012 PA 498.
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 8,000 pounds or less,
except as otherwise provided,
2 according to the following schedule of empty weights:
3 Empty weights Tax
4
0 to 3,000 pounds............................. $ 29.0035.00
5
3,001 to 3,500 pounds......................... 32.0039.00
6
3,501 to 4,000 pounds......................... 37.0044.00
7
4,001 to 4,500 pounds......................... 43.0052.00
8
4,501 to 5,000 pounds......................... 47.0056.00
9
5,001 to 5,500 pounds......................... 52.0062.00
10
5,501 to 6,000 pounds......................... 57.0068.00
11
6,001 to 6,500 pounds......................... 62.0074.00
12
6,501 to 7,000 pounds......................... 67.0080.00
13
7,001 to 7,500 pounds......................... 71.0085.00
14
7,501 to 8,000 pounds......................... 77.0092.00
15
8,001 to 8,500 pounds......................... 81.0097.00
16
8,501 to 9,000 pounds......................... 86.00103.00
17
9,001 to 9,500 pounds......................... 91.00109.00
18
9,501 to 10,000 pounds........................ 95.00114.00
19
over 10,000 pounds............... $ 0.90 1.08 per 100 pounds
20 of empty weight
21 On October 1, 1983, and October 1, 1984, the tax assessed
22 under this subdivision shall be annually revised for the
23 registrations expiring on the appropriate October 1 or after that
24 date by multiplying the tax assessed in the preceding fiscal year
25 times the personal income of Michigan for the preceding calendar
26 year divided by the personal income of Michigan for the calendar
27 year that preceded that calendar year. In performing the
28 calculations under this subdivision, the secretary of state shall
1 use the spring preliminary report of the United States department
2 of commerce or its successor agency. A van that is owned by an
3 individual who uses a wheelchair or by an individual who
4 transports a member of his or her household who uses a wheelchair
5 and for which registration plates are issued under section 803d
6 shall be assessed at the rate of 50% of the tax provided for in
7 this subdivision.
8 (b) For a trailer coach attached to a motor vehicle, the tax
9 shall be assessed as provided in under subdivision (l). A trailer
10 coach that is not subject to taxation under 1959 PA 243, MCL
11 125.1035 to 125.1043, and while located on land otherwise
12 assessable as real property under the general property tax act,
13 1893 PA 206, MCL 211.1 to 211.155, if the trailer coach is used
14 as a place of habitation, and whether or not permanently affixed
15 to the soil, is not exempt
from real property taxes if the
16 trailer coach is used as a place of habitation, whether or not it
17 is permanently affixed to the soil.
18 (c) For a road tractor, modified agricultural vehicle,
19 truck, or truck tractor owned by a farmer and used exclusively in
20 connection with a farming operation, including a farmer hauling
21 livestock or farm equipment for other farmers for remuneration in
22 kind or in labor, but not for money, or used for the
23 transportation of the farmer and the farmer's family, and not
24 used for hire, 74 89
cents per 100 pounds of empty weight of
the
25 road tractor, truck, or truck tractor. If the road tractor,
26 modified agricultural vehicle, truck, or truck tractor owned by a
27 farmer is also used for a nonfarming operation, the farmer is
1 subject to the highest registration tax applicable to the nonfarm
2 use of the vehicle but is not subject to more than 1 tax rate
3 under this act.
4 (d) For a road tractor, truck, or truck tractor owned by a
5 wood harvester and used exclusively in connection with the wood
6 harvesting operations or a truck used exclusively to haul milk
7 from the farm to the first point of delivery, 74 89 cents
per 100
8 pounds of empty weight of the road tractor, truck, or truck
9 tractor. A registration secured by payment of the tax prescribed
10 in this subdivision continues in full force and effect until the
11 regular expiration date of the registration. As used in this
12 subdivision:
13 (i) "Wood harvester" includes the person or persons hauling
14 and transporting raw materials in the form produced at the
15 harvest site or hauling and transporting wood harvesting
16 equipment. Wood harvester does not include a person or persons
17 whose primary activity is tree-trimming or landscaping.
18 (ii) "Wood harvesting equipment" includes all of the
19 following:
20 (A) A vehicle that directly harvests logs or timber,
21 including, but not limited to, a processor or a feller buncher.
22 (B) A vehicle that directly processes harvested logs or
23 timber, including, but not limited to, a slasher, delimber,
24 processor, chipper, or saw table.
25 (C) A vehicle that directly processes harvested logs or
26 timber, including, but not limited to, a forwarder, grapple
27 skidder, or cable skidder.
1 (D) A vehicle that directly loads harvested logs or timber,
2 including, but not limited to, a knuckle-boom loader, front-end
3 loader, or forklift.
4 (E) A bulldozer or road grader being transported to a wood
5 harvesting site specifically for the purpose of building or
6 maintaining harvest site roads.
7 (iii) "Wood harvesting operations" does not include the
8 transportation of processed lumber, Christmas trees, or processed
9 firewood for a profit making venture.
10 (e) For a hearse or ambulance used exclusively by a licensed
11 funeral director in the general conduct of the licensee's funeral
12 business, including a hearse or ambulance whose owner is engaged
13 in the business of leasing or renting the hearse or ambulance to
14 others, $1.17 $1.40
per 100 pounds of the empty weight of
the
15 hearse or ambulance.
16 (f) For a vehicle owned and operated by this state, a state
17 institution, a municipality, a privately incorporated, nonprofit
18 volunteer fire department, or a nonpublic, nonprofit college or
19 university, $5.00 $10.00
per plate. A registration plate issued
20 under this subdivision expires on June 30 of the year in which
21 new registration plates are reissued for all vehicles by the
22 secretary of state.
23 (g) For a bus including a station wagon, carryall, or
24 similarly constructed vehicle owned and operated by a nonprofit
25 parents' transportation corporation used for school purposes,
26 parochial school or society, church Sunday school, or any other
27 grammar school, or by a nonprofit youth organization or nonprofit
1 rehabilitation facility; or a motor vehicle owned and operated by
2 a senior citizen center, $10.00, if the bus, station wagon,
3 carryall, or similarly constructed vehicle or motor vehicle is
4 designated by proper signs showing the organization operating the
5 vehicle.
6 (h) For a vehicle owned by a nonprofit organization and used
7 to transport equipment for providing dialysis treatment to
8 children at camp; for a vehicle owned by the civil air patrol, as
9 organized under 36 USC 40301 to 40307, $10.00 per plate, if the
10 vehicle is designated by a proper sign showing the civil air
11 patrol's name; for a vehicle owned and operated by a nonprofit
12 veterans center; for a vehicle owned and operated by a nonprofit
13 recycling center or a federally recognized nonprofit conservation
14 organization; for a motor vehicle having a truck chassis and a
15 locomotive or ship's body that is owned by a nonprofit veterans
16 organization and used exclusively in parades and civic events; or
17 for an emergency support vehicle used exclusively for emergencies
18 and owned and operated by a federally recognized nonprofit
19 charitable organization, $10.00 per plate.
20 (i) For each truck owned and operated free of charge by a
21 bona fide ecclesiastical or charitable corporation, or red cross,
22 girl scout, or boy scout organization, 65 cents per 100 pounds of
23 the empty weight of the truck.$10.00 per plate.
24 (j) For each truck, weighing 8,000 pounds or less, and not
25 used to tow a vehicle, for each privately owned truck used to tow
26 a trailer for recreational purposes only and not involved in a
27 profit making venture, and for each vehicle designed and used to
1 tow a mobile home or a trailer coach, except as provided in
2 subdivision (b), $38.00 $46.00
or an amount computed according to
3 the following schedule of empty weights, whichever is greater:
4 Empty weights Per 100 pounds
5
0 to 2,500 pounds.............................. $ 1.401.68
6
2,501 to 4,000 pounds.......................... 1.762.11
7
4,001 to 6,000 pounds.......................... 2.202.64
8
6,001 to 8,000 pounds.......................... 2.723.26
9
8,001 to 10,000 pounds......................... 3.253.90
10
10,001 to 15,000 pounds........................ 3.774.52
11
15,001 pounds and over......................... 4.395.27
12 If the tax required under subdivision (p) for a vehicle of
13 the same model year with the same list price as the vehicle for
14 which registration is sought under this subdivision is more than
15 the tax otherwise provided under the preceding provisions of this
16 subdivision, for an identical vehicle, the tax required
under
17 this subdivision is not less than the tax required under
18 subdivision (p) for a vehicle of the same model year with the
19 same list price.
20 (k) For each a
truck weighing 8,000 pounds or less
towing a
21 trailer or any other combination of vehicles and for each a truck
22 weighing 8,001 pounds or more, road tractor or truck tractor,
23 except as provided in subdivision (j) according to the following
24 schedule of elected gross weights:
25 Elected gross weight Tax
26
0 to 24,000 pounds....................... $ 491.00589.00
1
24,001 to 26,000 pounds.................. 558.00670.00
2
26,001 to 28,000 pounds.................. 558.00725.00
3
28,001 to 32,000 pounds.................. 649.00779.00
4
32,001 to 36,000 pounds.................. 744.00893.00
5
36,001 to 42,000 pounds.................. 874.001,049.00
6
42,001 to 48,000 pounds.................. 1,005.001,206.00
7
48,001 to 54,000 pounds.................. 1,135.001,362.00
8
54,001 to 60,000 pounds.................. 1,268.001,522.00
9
60,001 to 66,000 pounds.................. 1,398.001,678.00
10
66,001 to 72,000 pounds.................. 1,529.001,835.00
11
72,001 to 80,000 pounds.................. 1,660.001,992.00
12
80,001 to 90,000 pounds.................. 1,793.002,152.00
13
90,001 to 100,000 pounds................. 2,002.002,402.00
14
100,001 to 115,000 pounds................ 2,223.002,668.00
15
115,001 to 130,000 pounds................ 2,448.002,938.00
16
130,001 to 145,000 pounds................ 2,670.003,204.00
17
145,001 to 160,000 pounds................ 2,894.003,473.00
18
over 160,000 pounds...................... 3,117.003,740.00
19 For each commercial vehicle registered under this
20 subdivision, $15.00 shall be deposited in a the truck
safety fund
21 to be expended for the purposes prescribed in section 25 of 1951
22 PA 51, MCL 247.675.
23 If a truck tractor or road tractor without trailer is leased
24 from an individual owner-operator, the lessee, whether a person,
25
an individual, firm, or corporation,
shall pay to the owner-
26 operator 60% of the tax
prescribed in this subdivision to
the
27 owner-operator for the truck tractor or road tractor at the rate
28 of 1/12 for each month of the lease or arrangement in addition to
29 the compensation the owner-operator is entitled to for the rental
1 of his or her equipment.
2 (l) For each pole trailer, semitrailer, trailer coach, or
3 trailer, the tax shall be assessed according to the following
4 schedule of empty weights:
5 Empty weights Tax
6
0 to 2,499 pounds............................ $ 75.0090.00
7
2,500 to 9,999 pounds........................ 200.00240.00
8
10,000 pounds and over....................... 300.00360.00
9 The Except
as otherwise provided in this subdivision, a
10 registration plate issued under this subdivision before January
11 1, 2014 expires only when the secretary of state reissues a new
12 registration plate for all trailers. Beginning October 1, 2005,
13 if A registration
plate issued under this subdivision on or after
14 January 1, 2012 expires 3 years after the date of issuance. If
15 the secretary of state reissues a new registration plate for all
16 trailers, a person who has once paid the tax as increased by 2003
17 PA 152 for a vehicle under this subdivision before January 1,
18 2012 is not required to pay the tax for that vehicle a second
19 time, but is required to pay only the cost of the reissued plate
20 at the rate provided in section 804(2) for a standard plate. A
21 registration plate issued under this subdivision is
22 nontransferable.
23 (m) For each commercial vehicle used for the transportation
24 of passengers for hire except for a vehicle for which a payment
25 is made under 1960 PA 2, MCL 257.971 to 257.972, according to the
26 following schedule of empty weights:
1 Empty weights Per 100 pounds
2
0 to 4,000 pounds............................... $ 1.762.11
3
4,001 to 6,000 pounds........................... 2.202.64
4
6,001 to 10,000 pounds.......................... 2.723.26
5
10,001 pounds and over.......................... 3.253.90
6 (n) For each motorcycle, $23.00.$28.00.
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 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.
17 Beginning January 1, 1984, the The registration
tax for each
18 motorcycle is increased by $3.00. The $3.00 increase is not part
19 of the tax assessed under this subdivision for the purpose of the
20 annual October 1 revisions but is in addition to the tax assessed
21 as a result of the annual October 1 revisions. Beginning January
22 1, 1984, $3.00 Three
dollars of each motorcycle fee shall be
23 placed in a motorcycle safety fund in the state treasury and
24 shall be used only for funding the motorcycle safety education
25 program as provided for under sections 312b and 811a.
26 (o) For each truck weighing 8,001 pounds or more, road
1 tractor, or truck tractor used exclusively as a moving van or
2 part of a moving van in transporting household furniture and
3 household effects or the equipment or those engaged in conducting
4 carnivals, at the rate of 80% of the schedule of elected gross
5 weights in subdivision (k) as modified by the operation of that
6 subdivision.
7 (p) After September 30, 1983, each motor vehicle of the 1984
8 or a subsequent model year as shown on the application required
9 under section 217 that has not been previously subject to the tax
10 rates of this section and that is of the motor vehicle category
11 otherwise subject to the tax schedule described in subdivision
12 (a), and each low-speed vehicle according to the following
13 schedule based upon registration periods of 12 months:
14 (i) Except for a hybrid or alternative fuel vehicle and
15 except as otherwise provided in this subdivision, for the first
16 registration that is not a transfer registration under section
17 809 and for the first registration through ninth registrations
18 after a transfer registration under section 809, according to the
19 following schedule based on the vehicle's list price:
20 List Price Tax
21
$ 0 - $ 6,000.00............................. $ 30.0036.00
22
More than $ 6,000.00 - $ 7,000.00............ $ 33.0040.00
23
More than $ 7,000.00 - $ 8,000.00............ $ 38.0046.00
24
More than $ 8,000.00 - $ 9,000.00............ $ 43.0052.00
25
More than $ 9,000.00 - $ 10,000.00........... $ 48.0058.00
26
More than $ 10,000.00 - $ 11,000.00.......... $ 53.0064.00
27
More than $ 11,000.00 - $ 12,000.00.......... $ 58.0070.00
1
More than $ 12,000.00 - $ 13,000.00.......... $ 63.0076.00
2
More than $ 13,000.00 - $ 14,000.00.......... $ 68.0082.00
3
More than $ 14,000.00 - $ 15,000.00.......... $ 73.0088.00
4
More than $ 15,000.00 - $ 16,000.00.......... $ 78.0094.00
5
More than $ 16,000.00 - $ 17,000.00.......... $ 83.00100.00
6
More than $ 17,000.00 - $ 18,000.00.......... $ 88.00106.00
7
More than $ 18,000.00 - $ 19,000.00.......... $ 93.00112.00
8
More than $ 19,000.00 - $ 20,000.00.......... $ 98.00118.00
9
More than $ 20,000.00 - $ 21,000.00.......... $ 103.00124.00
10
More than $ 21,000.00 - $ 22,000.00.......... $ 108.00130.00
11
More than $ 22,000.00 - $ 23,000.00.......... $ 113.00136.00
12
More than $ 23,000.00 - $ 24,000.00.......... $ 118.00142.00
13
More than $ 24,000.00 - $ 25,000.00.......... $ 123.00148.00
14
More than $ 25,000.00 - $ 26,000.00.......... $ 128.00154.00
15
More than $ 26,000.00 - $ 27,000.00.......... $ 133.00160.00
16
More than $ 27,000.00 - $ 28,000.00.......... $ 138.00166.00
17
More than $ 28,000.00 - $ 29,000.00.......... $ 143.00172.00
18
More than $ 29,000.00 - $ 30,000.00.......... $ 148.00178.00
19 More than $30,000.00, the tax of $148.00 $178.00 is
increased by 20 21 $5.00 $6.00 for
each $1,000.00 increment or fraction of a $1,000.00 22 23 increment over $30,000.00. If a current tax
24 increases or decreases as a result of 1998 PA 384, only a vehicle
25 purchased or transferred after January 1, 1999 shall be assessed
26 the increased or decreased tax.
27 (ii) For the second
registration, 90% tenth and
subsequent
28 registrations, 50% of the tax assessed under subparagraph (i).
29 (iii) For
the third registration, 90% of the tax assessed
30 under subparagraph (ii).
31 (iv) For
the fourth and subsequent registrations, 90% of the
32 tax assessed under subparagraph (iii).
1 For a vehicle of the 1984 or a subsequent model year that
2 has been previously registered by a person other than the person
3 applying for registration or for a vehicle of the 1984 or a
4 subsequent model year that
has been previously registered in
5 another state or country and is registered for the first time in
6 this state, the tax under this subdivision shall be determined by
7 subtracting the model year of the vehicle from the calendar year
8 for which the registration is sought. If the result is zero or a
9 negative figure, the first registration tax shall be paid. If the
10 result is 1, 2, or 3 10
or more, then ,
respectively, the second,
11 third, or subsequent registration
tax provided under subparagraph
12 (ii) shall be paid. A van that is owned by an individual who uses
13 a wheelchair or by an individual who transports a member of his
14 or her household who uses a wheelchair and for which registration
15 plates are issued under section 803d shall be assessed at the
16 rate of 50% of the tax provided for in this subdivision.
17 (q) For a wrecker, $200.00.$240.00.
18 (r) For a hybrid vehicle, the registration tax is the
19 product of the average miles driven annually by that vehicle, the
20 cafe standard applicable to that vehicle as of October 1 of the
21 calendar year immediately preceding the year in which
22 registration is sought, and the tax on motor fuel at the time of
23 registration as provided under the motor fuel tax act, 2000 PA
24 403, MCL 207.1001 to 207.1170, divided by 2.
25 (s) For an alternative fuel vehicle, the registration tax is
26 the product of the average miles driven annually by that vehicle,
27 the cafe standard applicable to that vehicle as of October 1 of
1 the calendar year immediately preceding the year in which
2 registration is sought, and the tax on motor fuel at the time of
3 registration as provided under the motor fuel tax act, 2000 PA
4 403, MCL 207.1001 to 207.1170.
5 (t) (r) When
the secretary of state computes a tax under
6 this act, a computation that does not result in a whole dollar
7 figure shall be rounded to the next lower whole dollar when the
8 computation results in a figure ending in 50 cents or less and
9 shall be rounded to the next higher whole dollar when the
10 computation results in a figure ending in 51 cents or more,
11 unless specific taxes are specified. , and the The secretary
of
12 state may accept the manufacturer's shipping weight of the
13 vehicle fully equipped for the use for which the registration
14 application is made. If the weight of the vehicle is not
15 correctly stated or is not satisfactory, the secretary of state
16 shall determine the actual weight. Each application An applicant
17 for registration of a vehicle under subdivisions (j) and (m)
18 shall have attached attach
a scale weight receipt to the
19 application. a scale weight receipt of the vehicle fully
equipped
20 as of the time the application is made. The scale weight receipt
21 is not necessary if there is presented the applicant presents
22 with the application a registration receipt of the previous year
23 that shows on its face the weight of the motor vehicle as
24 registered with the secretary of state and that is accompanied by
25 a statement of the applicant that there has not been a structural
26 change in the motor vehicle that has increased the weight and
27 that the previous registered weight is the true weight.
1 (2) A manufacturer is not exempted under this act exempt
2 from paying ad valorem taxes on vehicles in stock or bond under
3 this act, except on the specified number of motor vehicles
4 registered. A dealer is exempt from paying ad valorem taxes on
5 vehicles in stock or bond.
6 (3) Until October 1, 2015, the tax for a vehicle with an
7 empty weight over 10,000 pounds imposed under subsection (1)(a)
8 and the taxes imposed under subsection (1)(c), (d), (e), (f),
9 (i), (j), (m), (o), and (p) are each increased as follows:
10 (a) A regulatory fee of $2.25 $3.00 that
shall be credited
11 to the traffic law enforcement and safety fund created in section
12 819a and used to regulate highway safety.
13 (b) A fee of $5.75 that shall be credited to the
14 transportation administration collection fund created in section
15 810b.
16 (4) If a tax required to be paid under this section is not
17 received by the secretary of state on or before the expiration
18 date of the registration plate, the secretary of state shall
19 collect a late fee of $10.00 for each registration renewed after
20 the expiration date. An application for a renewal of a
21 registration using the regular mail and postmarked before the
22 expiration date of that registration shall not be assessed a late
23 fee. The late fee collected under this subsection shall be
24 deposited into the general fund.
25 (4) (5) In
addition to the registration taxes under this
26 section, the secretary of state shall collect taxes charged under
27 section 801j and credit revenues to a regional transit authority
1 created under the regional transit authority act, 2012 PA 387,
2 MCL 124.541 to 124.558, minus necessary collection expenses as
3 provided in section 9 of article IX of the state constitution of
4 1963. Necessary collection expenses incurred by the secretary of
5 state under this subsection shall be based upon an established
6 cost allocation methodology.
7 (5) (6) This
section does not apply to a historic vehicle.
8 (6) (7) As
used in this section:
9 (a) "Cafe standard" means the federal corporate average fuel
10 economy standard as calculated and published by the national
11 highway traffic safety administration.
12 (b) (a) "Gross
proceeds" means that term as defined in
13 section 1 of the general sales tax act, 1933 PA 167, MCL 205.51,
14 and includes the value of the motor vehicle used as part payment
15 of the purchase price as that value is agreed to by the parties
16 to the sale, as evidenced by the signed agreement executed under
17 section 251.
18 (c) (b) "List
price" means the manufacturer's suggested base
19 list 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 15 USC 1232, if the
22 secretary of state has not at the time of the sale of the vehicle
23 published a manufacturer's suggested retail price for that
24 vehicle, or the purchase price of the vehicle if the
25 manufacturer's suggested base list price is unavailable from the
26 sources described in this subdivision.
27 (d) (c) "Purchase
price" means the gross proceeds received
1 by the seller in consideration of the sale of the motor vehicle
2 being registered.
3 Enacting section 1. This amendatory act does not take effect
4 unless House Bill No. 4234 of the 97th Legislature is enacted
5 into law.