November 5, 2008, Introduced by Senator PRUSI 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 2008 PA 7.
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 that
3 shall 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:
1 (a) For a motor vehicle, including a motor home, except as
2 otherwise provided, and a pickup truck or van that weighs not
3 more than 8,000 pounds, except as otherwise provided, according
4 to the following schedule of empty weights:
|
5 |
Empty weights Tax |
|
6 |
0 to 3,000 pounds..................................$ 29.00 |
|
7 |
3,001 to 3,500 pounds.............................. 32.00 |
|
8 |
3,501 to 4,000 pounds.............................. 37.00 |
|
9 |
4,001 to 4,500 pounds.............................. 43.00 |
|
10 |
4,501 to 5,000 pounds.............................. 47.00 |
|
11 |
5,001 to 5,500 pounds.............................. 52.00 |
|
12 |
5,501 to 6,000 pounds.............................. 57.00 |
|
13 |
6,001 to 6,500 pounds.............................. 62.00 |
|
14 |
6,501 to 7,000 pounds.............................. 67.00 |
|
15 |
7,001 to 7,500 pounds.............................. 71.00 |
|
16 |
7,501 to 8,000 pounds.............................. 77.00 |
|
17 |
8,001 to 8,500 pounds.............................. 81.00 |
|
18 |
8,501 to 9,000 pounds.............................. 86.00 |
|
19 |
9,001 to 9,500 pounds.............................. 91.00 |
|
20 |
9,501 to 10,000 pounds............................. 95.00 |
|
21 |
over 10,000 pounds....................$ 0.90 per 100 pounds |
|
22 |
of empty weight |
23 On October 1, 1983, and October 1, 1984, the tax assessed
24 under this subdivision shall be annually revised for the
25 registrations expiring on the appropriate October 1 or after that
26 date by multiplying the tax assessed in the preceding fiscal year
27 times the personal income of Michigan for the preceding calendar
28 year divided by the personal income of Michigan for the calendar
1 year that preceded that calendar year. In performing the
2 calculations under this subdivision, the secretary of state shall
3 use the spring preliminary report of the United States department
4 of commerce or its successor agency. A van that is owned by an
5 individual who uses a wheelchair or by an individual who
6 transports a member of his or her household who uses a wheelchair
7 and for which registration plates are issued under section 803d
8 shall be assessed at the rate of 50% of the tax provided for in
9 this subdivision. A vehicle 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 under section 803d, shall be
13 assessed at the rate of 50% of the tax provided for in this
14 subdivision.
15 (b) For a trailer coach attached to a motor vehicle, the tax
16 shall be assessed as provided in subdivision (l). A trailer coach
17 not under 1959 PA 243, MCL 125.1035 to 125.1043, and while
18 located on land otherwise assessable as real property under the
19 general property tax act, 1893 PA 206, MCL 211.1 to 211.157
20 211.155, if the trailer coach is used as a place of habitation,
21 and whether or not permanently affixed to the soil, is not exempt
22 from real property taxes.
23 (c) For a road tractor, truck, or truck tractor owned by a
24 farmer and used exclusively in connection with a farming
25 operation, including a farmer hauling livestock or farm equipment
26 for other farmers for remuneration in kind or in labor, but not
27 for money, or used for the transportation of the farmer and the
1 farmer's family, and not used for hire, 74 cents per 100 pounds
2 of empty weight of the road tractor, truck, or truck tractor. If
3 the road tractor, truck, or truck tractor owned by a farmer is
4 also used for a nonfarming operation, the farmer is subject to
5 the highest registration tax applicable to the nonfarm use of the
6 vehicle but is not subject to more than 1 tax rate under this
7 act.
8 (d) For a road tractor, truck, or truck tractor owned by a
9 wood harvester and used exclusively in connection with the wood
10 harvesting operations or a truck used exclusively to haul milk
11 from the farm to the first point of delivery, 74 cents per 100
12 pounds of empty weight of the road tractor, truck, or truck
13 tractor. A registration secured by payment of the tax prescribed
14 in this subdivision continues in full force and effect until the
15 regular expiration date of the registration. As used in this
16 subdivision:
17 (i) "Wood harvester" includes the person or persons hauling
18 and transporting raw materials in the form produced at the
19 harvest site or hauling and transporting wood harvesting
20 equipment. Wood harvester does not include a person or persons
21 whose primary activity is tree-trimming or landscaping.
22 (ii) "Wood harvesting equipment" includes all of the
23 following:
24 (A) A vehicle that directly harvests logs or timber,
25 including, but not limited to, a processor or a feller buncher.
26 (B) A vehicle that directly processes harvested logs or
27 timber, including, but not limited to, a slasher, delimber,
1 processor, chipper, or saw table.
2 (C) A vehicle that directly processes harvested logs or
3 timber, including, but not limited to, a forwarder, grapple
4 skidder, or cable skidder.
5 (D) A vehicle that directly loads harvested logs or timber,
6 including, but not limited to, a knucle-boom knuckle-boom loader,
7 front-end loader, or forklift.
8 (E) A bulldozer or road grader being transported to a wood
9 harvesting site specifically for the purpose of building or
10 maintaining harvest site roads.
11 (iii) "Wood harvesting operations" does not include the
12 transportation of processed lumber, Christmas trees, or processed
13 firewood for a profit making venture.
14 (e) For a hearse or ambulance used exclusively by a licensed
15 funeral director in the general conduct of the licensee's funeral
16 business, including a hearse or ambulance whose owner is engaged
17 in the business of leasing or renting the hearse or ambulance to
18 others, $1.17 per 100 pounds of the empty weight of the hearse or
19 ambulance.
20 (f) For a vehicle owned and operated by this state, a state
21 institution, a municipality, a privately incorporated, nonprofit
22 volunteer fire department, or a nonpublic, nonprofit college or
23 university, $5.00 per plate. A registration plate issued under
24 this subdivision expires on June 30 of the year in which new
25 registration plates are reissued for all vehicles by the
26 secretary of state.
27 (g) For a bus including a station wagon, carryall, or
1 similarly constructed vehicle owned and operated by a nonprofit
2 parents' transportation corporation used for school purposes,
3 parochial school or society, church Sunday school, or any other
4 grammar school, or by a nonprofit youth organization or nonprofit
5 rehabilitation facility; or a motor vehicle owned and operated by
6 a senior citizen center, $10.00, if the bus, station wagon,
7 carryall, or similarly constructed vehicle or motor vehicle is
8 designated by proper signs showing the organization operating the
9 vehicle.
10 (h) For a vehicle owned by a nonprofit organization and used
11 to transport equipment for providing dialysis treatment to
12 children at camp; for a vehicle owned by the civil air patrol, as
13 organized under 36 USC 40301 to 40307, $10.00 per plate, if the
14 vehicle is designated by a proper sign showing the civil air
15 patrol's name; for a vehicle owned and operated by a nonprofit
16 veterans center; for a vehicle owned and operated by a nonprofit
17 recycling center or a federally recognized nonprofit conservation
18 organization; for a motor vehicle having a truck chassis and a
19 locomotive or ship's body that is owned by a nonprofit veterans
20 organization and used exclusively in parades and civic events; or
21 for an emergency support vehicle used exclusively for emergencies
22 and owned and operated by a federally recognized nonprofit
23 charitable organization, $10.00 per plate.
24 (i) For each truck owned and operated free of charge by a
25 bona fide ecclesiastical or charitable corporation, or red cross,
26 girl scout, or boy scout organization, 65 cents per 100 pounds of
27 the empty weight of the truck.
1 (j) For each truck, weighing 8,000 pounds or less, and not
2 used to tow a vehicle, for each privately owned truck used to tow
3 a trailer for recreational purposes only and not involved in a
4 profit making venture, and for each vehicle designed and used to
5 tow a mobile home or a trailer coach, except as provided in
6 subdivision (b), $38.00 or an amount computed according to the
7 following schedule of empty weights, whichever is greater:
|
8 |
Empty weights Per 100 pounds |
|
9 |
0 to 2,500 pounds.............................. $ 1.40 |
|
10 |
2,501 to 4,000 pounds.......................... 1.76 |
|
11 |
4,001 to 6,000 pounds.......................... 2.20 |
|
12 |
6,001 to 8,000 pounds.......................... 2.72 |
|
13 |
8,001 to 10,000 pounds......................... 3.25 |
|
14 |
10,001 to 15,000 pounds........................ 3.77 |
|
15 |
15,001 pounds and over......................... 4.39 |
16 If the tax required under subdivision (p) for a vehicle of
17 the same model year with the same list price as the vehicle for
18 which registration is sought under this subdivision is more than
19 the tax provided under the preceding provisions of this
20 subdivision for an identical vehicle, the tax required under this
21 subdivision is not less than the tax required under subdivision
22 (p) for a vehicle of the same model year with the same list
23 price.
24 (k) For each truck weighing 8,000 pounds or less towing a
25 trailer or any other combination of vehicles and for each truck
26 weighing 8,001 pounds or more, road tractor or truck tractor,
27 except as provided in subdivision (j) according to the following
1 schedule of elected gross weights:
|
2 |
Elected gross weight Tax |
|
3 |
0 to 24,000 pounds.............................. $ 491.00 |
|
4 |
24,001 to 26,000 pounds......................... 558.00 |
|
5 |
26,001 to 28,000 pounds......................... 558.00 |
|
6 |
28,001 to 32,000 pounds......................... 649.00 |
|
7 |
32,001 to 36,000 pounds......................... 744.00 |
|
8 |
36,001 to 42,000 pounds......................... 874.00 |
|
9 |
42,001 to 48,000 pounds......................... 1,005.00 |
|
10 |
48,001 to 54,000 pounds......................... 1,135.00 |
|
11 |
54,001 to 60,000 pounds......................... 1,268.00 |
|
12 |
60,001 to 66,000 pounds......................... 1,398.00 |
|
13 |
66,001 to 72,000 pounds......................... 1,529.00 |
|
14 |
72,001 to 80,000 pounds......................... 1,660.00 |
|
15 |
80,001 to 90,000 pounds......................... 1,793.00 |
|
16 |
90,001 to 100,000 pounds........................ 2,002.00 |
|
17 |
100,001 to 115,000 pounds....................... 2,223.00 |
|
18 |
115,001 to 130,000 pounds....................... 2,448.00 |
|
19 |
130,001 to 145,000 pounds....................... 2,670.00 |
|
20 |
145,001 to 160,000 pounds....................... 2,894.00 |
|
21 |
over 160,000 pounds............................. 3,117.00 |
22 For each commercial vehicle registered under this
23 subdivision, $15.00 shall be deposited in a truck safety fund to
24 be expended for the purposes prescribed in section 25 of 1951 PA
25 51, MCL 247.675.
26 If a truck or road tractor without trailer is leased from an
27 individual owner-operator, the lessee, whether a person, firm, or
28 corporation, shall pay to the owner-operator 60% of the tax
1 prescribed in this subdivision for the truck tractor or road
2 tractor at the rate of 1/12 for each month of the lease or
3 arrangement in addition to the compensation the owner-operator is
4 entitled to for the rental of his or her equipment.
5 (l) For each pole trailer, semitrailer, trailer coach, or
6 trailer, the tax shall be assessed according to the following
7 schedule of empty weights:
|
8 |
Empty weights Tax |
|
9 |
0 to 2,499 pounds................................ $ 75.00 |
|
10 |
2,500 to 9,999 pounds............................ 200.00 |
|
11 |
10,000 pounds and over........................... 300.00 |
12 The registration plate issued under this subdivision expires
13 only when the secretary of state reissues a new registration
14 plate for all trailers. Beginning October 1, 2005, if the
15 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 is not required to
18 pay the tax for that vehicle a second time, but is required to
19 pay only the cost of the reissued plate at the rate provided in
20 section 804(2) for a standard plate. A registration plate issued
21 under this subdivision is nontransferable.
22 (m) For each commercial vehicle used for the transportation
23 of passengers for hire except for a vehicle for which a payment
24 is made under 1960 PA 2, MCL 257.971 to 257.972, according to the
25 following schedule of empty weights:
|
1 |
Empty weights Per 100 pounds |
|
2 |
0 to 4,000 pounds.............................. $ 1.76 |
|
3 |
4,001 to 6,000 pounds.......................... 2.20 |
|
4 |
6,001 to 10,000 pounds......................... 2.72 |
|
5 |
10,001 pounds and over......................... 3.25 |
|
6 |
|
|
7 |
(n) For each motorcycle........................ $ 23.00 |
8 On October 1, 1983, and October 1, 1984, the tax assessed
9 under this subdivision shall be annually revised for the
10 registrations expiring on the appropriate October 1 or after that
11 date by multiplying the tax assessed in the preceding fiscal year
12 times the personal income of Michigan for the preceding calendar
13 year divided by the personal income of Michigan for the calendar
14 year that preceded that calendar year. In performing the
15 calculations under this subdivision, the secretary of state shall
16 use the spring preliminary report of the United States department
17 of commerce or its successor agency.
18 Beginning January 1, 1984, the registration tax for each
19 motorcycle is increased by $3.00. The $3.00 increase is not part
20 of the tax assessed under this subdivision for the purpose of the
21 annual October 1 revisions but is in addition to the tax assessed
22 as a result of the annual October 1 revisions. Beginning January
23 1, 1984, $3.00 of each motorcycle fee shall be placed in a
24 motorcycle safety fund in the state treasury and shall be used
25 only for funding the motorcycle safety education program as
26 provided for under sections 312b and 811a.
27 (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 as otherwise provided in this subdivision, for the
15 first registration that is not a transfer registration under
16 section 809 and for the first registration after a transfer
17 registration under section 809, according to the following
18 schedule based on the vehicle's list price:
|
19 |
List Price Tax |
|
20 |
$ 0 - $ 6,000.00................................ $ 30.00 |
|
21 |
More than $ 6,000.00 - $ 7,000.00............... $ 33.00 |
|
22 |
More than $ 7,000.00 - $ 8,000.00............... $ 38.00 |
|
23 |
More than $ 8,000.00 - $ 9,000.00............... $ 43.00 |
|
24 |
More than $ 9,000.00 - $ 10,000.00.............. $ 48.00 |
|
25 |
More than $ 10,000.00 - $ 11,000.00............. $ 53.00 |
|
26 |
More than $ 11,000.00 - $ 12,000.00............. $ 58.00 |
|
27 |
More than $ 12,000.00 - $ 13,000.00............. $ 63.00 |
|
28 |
More than $ 13,000.00 - $ 14,000.00............. $ 68.00 |
|
1 |
More than $ 14,000.00 - $ 15,000.00............. $ 73.00 |
|
2 |
More than $ 15,000.00 - $ 16,000.00............. $ 78.00 |
|
3 |
More than $ 16,000.00 - $ 17,000.00............. $ 83.00 |
|
4 |
More than $ 17,000.00 - $ 18,000.00............. $ 88.00 |
|
5 |
More than $ 18,000.00 - $ 19,000.00............. $ 93.00 |
|
6 |
More than $ 19,000.00 - $ 20,000.00............. $ 98.00 |
|
7 |
More than $ 20,000.00 - $ 21,000.00............. $ 103.00 |
|
8 |
More than $ 21,000.00 - $ 22,000.00............. $ 108.00 |
|
9 |
More than $ 22,000.00 - $ 23,000.00............. $ 113.00 |
|
10 |
More than $ 23,000.00 - $ 24,000.00............. $ 118.00 |
|
11 |
More than $ 24,000.00 - $ 25,000.00............. $ 123.00 |
|
12 |
More than $ 25,000.00 - $ 26,000.00............. $ 128.00 |
|
13 |
More than $ 26,000.00 - $ 27,000.00............. $ 133.00 |
|
14 |
More than $ 27,000.00 - $ 28,000.00............. $ 138.00 |
|
15 |
More than $ 28,000.00 - $ 29,000.00............. $ 143.00 |
|
16 |
More than $ 29,000.00 - $ 30,000.00............. $ 148.00 |
17 More than $30,000.00, the tax of $148.00 is increased by
18 $5.00 for each $1,000.00 increment or fraction of a $1,000.00
19 increment over $30,000.00. If a current tax increases or
20 decreases as a result of 1998 PA 384, only a vehicle purchased or
21 transferred after January 1, 1999 shall be assessed the increased
22 or decreased tax.
23 (ii) For the second registration, 90% of the tax assessed
24 under subparagraph (i).
25 (iii) For the third registration, 90% of the tax assessed
26 under subparagraph (ii).
27 (iv) For the fourth and subsequent registrations, 90% of the
28 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 or more, then, respectively, the second,
11 third, or subsequent registration tax shall be paid. A van that
12 is owned by an individual who uses a wheelchair or by an
13 individual who transports a member of his or her household who
14 uses a wheelchair and for which registration plates are issued
15 under section 803d shall be assessed at the rate of 50% of the
16 tax provided for in this subdivision. A vehicle that is owned by
17 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 under
20 section 803d, shall be assessed at the rate of 50% of the tax
21 provided for in this subdivision.
22 (q) For a wrecker, $200.00.
23 (r) When the secretary of state computes a tax under this
24 section, a computation that does not result in a whole dollar
25 figure shall be rounded to the next lower whole dollar when the
26 computation results in a figure ending in 50 cents or less and
27 shall be rounded to the next higher whole dollar when the
1 computation results in a figure ending in 51 cents or more,
2 unless specific taxes are specified, and the secretary of state
3 may accept the manufacturer's shipping weight of the vehicle
4 fully equipped for the use for which the registration application
5 is made. If the weight is not correctly stated or is not
6 satisfactory, the secretary of state shall determine the actual
7 weight. Each application for registration of a vehicle under
8 subdivisions (j) and (m) shall have attached to the application a
9 scale weight receipt of the vehicle fully equipped as of the time
10 the application is made. The scale weight receipt is not
11 necessary if there is presented with the application a
12 registration receipt of the previous year that shows on its face
13 the weight of the motor vehicle as registered with the secretary
14 of state and that is accompanied by a statement of the applicant
15 that there has not been a structural change in the motor vehicle
16 that has increased the weight and that the previous registered
17 weight is the true weight.
18 (2) A manufacturer is not exempted under this act from
19 paying ad valorem taxes on vehicles in stock or bond, except on
20 the specified number of motor vehicles registered. A dealer is
21 exempt from paying ad valorem taxes on vehicles in stock or bond.
22 (3) Until October 1, 2009, the tax for a vehicle with an
23 empty weight over 10,000 pounds imposed under subsection (1)(a)
24 and the taxes imposed under subsection (1)(c), (d), (e), (f),
25 (i), (j), (m), (o), and (p) are each increased as follows:
26 (a) A regulatory fee of $2.25 that shall be credited to the
27 traffic law enforcement and safety fund created in section 819a
1 and used to regulate highway safety.
2 (b) A fee of $5.75 that 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 that term as defined in section 1
16 of the general sales tax act, 1933 PA 167, MCL 205.51, and
17 includes the value of the motor vehicle used as part payment of
18 the purchase price as that value is agreed to by the parties to
19 the sale, as evidenced by the signed agreement executed under
20 section 251.
21 (b) "List price" means the manufacturer's suggested base
22 list price as published by the secretary of state, or the
23 manufacturer's suggested retail price as shown on the label
24 required to be affixed to the vehicle under 15 USC 1232, if the
25 secretary of state has not at the time of the sale of the vehicle
26 published a manufacturer's suggested retail price for that
27 vehicle, or the purchase price of the vehicle if the
1 manufacturer's suggested base list price is unavailable from the
2 sources described in this subdivision.
3 (c) "Purchase price" means the gross proceeds received by
4 the seller in consideration of the sale of the motor vehicle
5 being registered.