Dutchess County Motor Vehicle Use Tax
NY-ADR
2/4/09 N.Y. St. Reg. MTV-05-09-00006-P
NEW YORK STATE REGISTER
VOLUME XXXI, ISSUE 5
February 04, 2009
RULE MAKING ACTIVITIES
DEPARTMENT OF MOTOR VEHICLES
PROPOSED RULE MAKING
NO HEARING(S) SCHEDULED
I.D No. MTV-05-09-00006-P
Dutchess County Motor Vehicle Use Tax
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following proposed rule:
Proposed Action:
This is a consensus rule making to add section 29.12(ee) to Title 15 NYCRR.
Statutory authority:
Vehicle and Traffic Law, sections 215(a) and 401(6)(d)(ii); and Tax Law, section 1202(c)
Subject:
Dutchess County motor vehicle use tax.
Purpose:
To impose a Dutchess County motor vehicle use tax.
Text of proposed rule:
Section 29.12 is amended by adding a new subdivision (ee) to read as follows:
(ee) Dutchess County. The Dutchess County Legislature adopted a resolution on December 19, 2008, to establish a Dutchess County Motor Vehicle Use Tax. The County Executive and the Commissioner of Finance of Dutchess County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after May 1, 2009 and upon the renewal of registrations expiring on and after July 1, 2009. The Commissioner of Finance is the appropriate fiscal officer, except that the County Attorney is the appropriate legal officer of Dutchess County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of Section 401 of the Vehicle and Traffic Law shall be $5.00 per annum on such motor vehicles weighing 3500 lbs. or less and $10.00 per annum for such motor vehicles weighing in excess of 3500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of Section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Dutchess County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10.00 per annum.
Text of proposed rule and any required statements and analyses may be obtained from:
Carrie L. Stone, Department of Motor Vehicles, Counsel's Office, Room 526, 6 Empire State Plaza, (518) 474-0871.
Data, views or arguments may be submitted to:
Same as above.
Public comment will be received until:
45 days after publication of this notice.
Consensus Rule Making Determination
This proposed regulation would create a new 15 NYCRR Part 29.12(ee) to provide for the collection of an Dutchess County motor vehicle use tax by the Department of Motor Vehicles. Pursuant to the authority contained in Tax Law section 1202(c) and Vehicle and Traffic Law section 401(6)(d)(ii), the Commissioner must collect a motor vehicle use tax if a county has enacted a local law requiring the collection of such tax.
On December 19, 2008, the Dutchess County Legislature enacted a resolution requiring that a motor vehicle use tax be imposed on passenger and commercial vehicles. Pursuant to this resolution, the Commissioner is required to collect the tax on behalf of the county and transmit the revenue to the County, minus the administrative costs required to process the tax. The tax is five dollars per annum on a passenger vehicle weighing 3,500 pounds or less, ten dollars per annum on a passenger vehicle weighing more than 3,500 pounds, and ten dollars per annum on all commercial vehicles. There are certain exempt vehicles, such as vehicles used by non-profit religious, charitable, or educational organizations, and vehicles used only in connection with the operation of a farm by the owner or tenant of the farm.
This is a consensus rule because the Commissioner has no discretion about whether to collect the tax, i.e., it must be collected per the mandate of the Dutchess County resolution. The merits of the tax may have been debated before the Dutchess County Legislature, but are no longer the subject of debate—it is now the law. DMV is merely carrying out the will expressed by the County Legislature.
Job Impact Statement
A Job Impact Statement is not submitted with this rulemaking, because it will not have any impact on job creation or development in New York State.
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