(q) Wyoming County. The Wyoming County Legislature adopted Local Law No. 1 of 2003 on March 11, 2003 to establish a Wyoming County Motor Vehicle Use Tax, and adopted Local Law No. 1 on May 10, 2016 to increase the fees for such use tax. The Chairman of the County Board of Supervisors of Wyoming 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 July 1, 2003 and upon the renewal of registrations expiring on and after September 1, 2003. The County Treasurer of Wyoming County is the appropriate fiscal officer, except that the County Attorney is the appropriate legal officer of Wyoming 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 for such motor vehicles weighing 3,500 lbs. or less and $10.00 per annum for such motor vehicles weighing in excess of 3,500 lbs. [except when owned and used in connection with the operation of a farm by the owner or tenant thereof]. 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 Wyoming County, shall be [$5.00] $10.00 per annum, except when owned and used in connection with the operation of a farm by the owner or tenant thereof and carrying a farm plate. The increased fees provided for in Local Law No. 1 of 2016 shall apply to original registrations made on or after September 1, 2016 and upon renewal registrations expiring on and after November 1, 2016.

This proposed regulation would amend 15 NYCRR Part 29.12(q) to increase the Wyoming County motor vehicle use tax collected by the Department of Motor Vehicles. Pursuant to the authority contained in Tax Law sections 1201(e), 1202(a) and 1202(c) and Vehicle and Traffic Law sections 215(a) and 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 May 10, 2016, the Wyoming County Board of Supervisors enacted a local law providing for an increase in the motor vehicle use tax be imposed on passenger and commercial vehicles. Pursuant to this local law, the use tax will be $5 per annum on a passenger vehicle weighing 3,500 pounds or less, $10 per annum on a passenger vehicle weighing more than 3,500 pounds, and $10 per annum on all commercial vehicles. Vehicles used only in connection with the operation of a farm by the owner or tenant of the farm and which carry a farm plate are exempt from the use tax.

This is a consensus rule because the Commissioner has no discretion about whether to collect the tax and the amount of the tax, i.e., it must be collected per the mandate of the Wyoming County local law. DMV is merely carrying out the will expressed by the Wyoming County Board of Supervisors.

A Job Impact Statement is not submitted with this rule because it will not have an adverse impact on job creation or development.