HOUSE BILL No. 4931 June 17, 1997, Introduced by Reps. Leland, Brown, DeHart, Thomas, Agee, Schermesser, Kelly, Scott, Curtis, LaForge, Quarles, Baird, Schroer, Brater, Gire, Owen, Freeman, Baade, Hale, Vaughn, McNutt, Richner and Raczkowski 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 1995 PA 226. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 Sec. 801. (1) The secretary of state shall collect the fol- 2 lowing 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,Act No. 254 of the Public Acts of 1933, being sec-7tions 475.1 to 479.43 of the Michigan Compiled Laws1933 PA 254, 8 MCL 475.1 TO 479.43; the taxes imposed by the motor carrier fuel 9 tax act,Act No. 119 of the Public Acts of 1980, being sections10207.211 to 207.235 of the Michigan Compiled Laws1980 PA 119, 03608'97 TJS 2 1 MCL 207.211 TO 207.235; a fee or fees imposed pursuant to the 2 local road improvements and operations revenue act,Act No. 2373of the Public Acts of 1987, being sections 247.521 to 247.525 of4the Michigan Compiled Laws1987 PA 237, MCL 247.521 TO 247.525; 5 and except as otherwise provided by this act: 6 (a) For a motor vehicle, including a motor home, except as 7 otherwise provided, and a pickup truck or van, which pickup truck 8 or van weighs not more than 5,000 pounds and is not taxed under 9 subdivision (p), except as otherwise provided, according to the 10 following schedule of empty weights: 11 12 Empty weights Fee 13 0 to 3,000 pounds...................... $ 29.00 14 3,001 to 3,500 pounds.................. 32.00 15 3,501 to 4,000 pounds.................. 37.00 16 4,001 to 4,500 pounds.................. 43.00 17 4,501 to 5,000 pounds.................. 47.00 18 5,001 to 5,500 pounds.................. 52.00 19 5,50l to 6,000 pounds.................. 57.00 20 6,001 to 6,500 pounds.................. 62.00 21 6,501 to 7,000 pounds.................. 67.00 22 7,001 to 7,500 pounds.................. 71.00 23 7,501 to 8,000 pounds.................. 77.00 24 8,001 to 8,500 pounds.................. 81.00 25 8,501 to 9,000 pounds.................. 86.00 26 9,001 to 9,500 pounds.................. 91.00 03608'97 3 1 9,501 to 10,000 pounds................. 95.00 2 over 10,000 pounds...........$ 0.90 per 100 pounds 3 of empty weight 4 On October 1, 1983, and October 1, 1984, the tax assessed 5 under this subdivision shall be annually revised for the regis- 6 trations expiring on the appropriate October 1 or after that date 7 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 preceded that calendar year. In performing the calcu- 11 lations under this subdivision, the secretary of state shall use 12 the spring preliminary report of the United States department of 13 commerce or its successor agency. A van which is owned by a 14 person who uses a wheelchair or by a person who transports a res- 15 ident of his or her household who uses a wheelchair and for which 16 registration plates are issued pursuant to section 803d shall be 17 assessed at the rate of 50% of the tax provided for in this 18 subdivision. 19 (b) For a trailer coach attached to a motor vehicle 76 cents 20 per 100 pounds of empty weight of the trailer coach. A trailer 21 coach not underAct No. 243 of the Public Acts of 1959, being22sections 125.1035 to 125.1043 of the Michigan Compiled Laws1959 23 PA 243, MCL 125.1035 TO 125.1043, and while located on land oth- 24 erwise assessable as real property under the general property tax 25 act,Act No. 206 of the Public Acts of 1893, being sections26211.1 to 211.157 of the Michigan Compiled Laws1893 PA 206, MCL 27 211.1 TO 211.157, if the trailer coach is used as a place of 03608'97 4 1 habitation, and whether or not permanently affixed to the soil, 2 shall not be exempt from real property taxes. 3 (c) For a road tractor, truck, or truck tractor owned by a 4 farmer and used exclusively in connection with the farmer's farm- 5 ing operations, or used for the transportation of the farmer and 6 the farmer's family, and not used for hire, 74 cents per 100 7 pounds of empty weight of the road tractor, truck, or truck 8 tractor. If the road tractor, truck, or truck tractor owned by a 9 farmer is also used for a nonfarming operation, the farmer shall 10 be subject to the highest registration tax applicable to the non- 11 farm use of the vehicle but shall not be subject to more than 1 12 tax rate under this act. 13 (d) For a road tractor, truck, or truck tractor owned by a 14 wood harvester and used exclusively in connection with the wood 15 harvesting operations, 74 cents per 100 pounds of empty weight of 16 the road tractor, truck, or truck tractor. A registration 17 secured by payment of the fee as prescribed in this subdivision 18 shall continue in full force and effect until the regular expira- 19 tion date of the registration. As used in this subdivision, 20 "wood harvester" includes the person or persons hauling and 21 transporting raw materials only from the forest to the mill 22 site. "Wood harvesting operations" does not include the trans- 23 portation of processed lumber. 24 (e) For a hearse or ambulance used exclusively by a licensed 25 funeral director in the general conduct of the licensee's funeral 26 business, including a hearse or ambulance whose owner is engaged 27 in the business of leasing or renting the hearse or ambulance to 03608'97 5 1 others, $1.17 per 100 pounds of the empty weight of the hearse or 2 ambulance. 3 (f) For a motor vehicle owned and operated by this state, a 4 state institution, a municipality, a privately incorporated, non- 5 profit volunteer fire department, or a nonpublic, nonprofit col- 6 lege or university, $5.00 per set; and for each motor vehicle 7 operating under municipal franchise, weighing less than 2,500 8 pounds, 65 cents per 100 pounds of the empty weight of the motor 9 vehicle, weighing from 2,500 to 4,000 pounds, 80 cents per 100 10 pounds of the empty weight of the motor vehicle, weighing 4,001 11 to 6,000 pounds, $1.00 per 100 pounds of the empty weight of the 12 motor vehicle, and weighing over 6,000 pounds, $1.25 per 100 13 pounds of the empty weight of the motor vehicle. 14 (g) For a bus including a station wagon, carryall, or simi- 15 larly constructed vehicle owned and operated by a nonprofit 16 parents' transportation corporation used for school purposes, 17 parochial school or society, church Sunday school, or any other 18 grammar school, or by a nonprofit youth organization or nonprofit 19 rehabilitation facility; or a motor vehicle owned and operated by 20 a senior citizen center, $10.00 per set, if the bus, station 21 wagon, carryall, or similarly constructed vehicle or motor vehi- 22 cle is designated by proper signs showing the organization oper- 23 ating the vehicle. 24 (h) For a vehicle owned by a nonprofit organization and used 25 to transport equipment for providing dialysis treatment to chil- 26 dren at camp; for a vehicle owned by the civil air patrol, as 27 organized under sections 1 to 8 of chapter 527, 60 Stat. 346, 36 03608'97 6 1 U.S.C. 201 to 208, $10.00 per plate, if the vehicle is designated 2 by a proper sign showing the civil air patrol's name; for a vehi- 3 cle owned and operated by a nonprofit veterans center; for a 4 vehicle owned and operated by a nonprofit recycling center or a 5 federally recognized nonprofit conservation organization until 6 December 31, 2000; for a motor vehicle having a truck chassis and 7 a locomotive or ship's body which is owned by a nonprofit veter- 8 ans organization and used exclusively in parades and civic 9 events; or for an emergency support vehicle used exclusively for 10 emergencies and owned and operated by a federally recognized non- 11 profit charitable organization, $10.00 per plate. 12 (i) For each truck owned and operated free of charge by a 13 bona fide ecclesiastical or charitable corporation, or red cross, 14 girl scout, or boy scout organization, 65 cents per 100 pounds of 15 the empty weight of the truck. 16 (j) For each truck, weighing 8,000 pounds or less, and not 17 used to tow a vehicle, for each privately owned truck used to tow 18 a trailer for recreational purposes only and not involved in a 19 profit making venture, and for each vehicle designed and used to 20 tow a mobile home or a trailer coach, except as provided in sub- 21 division (b), $38.00 or an amount computed according to the fol- 22 lowing schedule of empty weights, whichever is greater: 23 Empty weights Per 100 pounds 24 0 to 2,500 pounds...................... $ 1.40 25 2,501 to 4,000 pounds.................. 1.76 03608'97 7 1 4,001 to 6,000 pounds.................. 2.20 2 6,001 to 8,000 pounds.................. 2.72 3 8,001 to 10,000 pounds................. 3.25 4 10,001 to 15,000 pounds................ 3.77 5 15,001 pounds and over................. 4.39 6 If the tax required under subdivision (q) for a vehicle of 7 the same model year with the same list price as the vehicle for 8 which registration is sought under this subdivision is more than 9 the tax provided under the preceding provisions of this subdivi- 10 sion for an identical vehicle, the tax required under this subdi- 11 vision shall not be less than the tax required under subdivision 12 (q) for a vehicle of the same model year with the same list 13 price. 14 (k) For each truck weighing 8,000 pounds or less towing a 15 trailer or any other combination of vehicles and for each truck 16 weighing 8,001 pounds or more, road tractor or truck tractor, 17 except as provided in subdivision (j), according to the following 18 schedule of elected gross weights: 19 Elected gross weight Fee 20 0 to 24,000 pounds............... $378.00472.00 21 24,001 to 26,000 pounds..........429.00536.00 22 26,001 to 28,000 pounds..........429.00536.00 23 28,001 to 32,000 pounds..........499.00624.00 24 32,001 to 36,000 pounds..........572.00715.00 25 36,001 to 42,000 pounds..........672.00840.00 03608'97 8 1 42,001 to 48,000 pounds..........773.00966.00 2 48,001 to 54,000 pounds..........873.001,091.00 3 54,001 to 60,000 pounds..........975.001,219.00 4 60,001 to 66,000 pounds..........1075.001,344.00 5 66,001 to 72,000 pounds..........1,176.001,470.00 6 72,001 to 80,000 pounds..........1,277.001,596.00 7 80,001 to 90,000 pounds..........1,379.002,068.00 8 90,001 to 100,000 pounds.........1,540.002,310.00 9 100,001 to 115,000 pounds........1,710.002,565.00 10 115,001 to 130,000 pounds........1,883.002,824.00 11 130,001 to 145,000 pounds........2,054.003,081.00 12 145,001 to 160,000 pounds........2,226.003,339.00 13 over 160,000 pounds..............2,398.003,597.00 14 For each commercial vehicle registered pursuant to this sub- 15 division $15.00 shall be deposited in a truck safety fund to be 16 expended for the purposes prescribed in section 25 ofAct No. 5117of the Public Acts of 1951, being section 247.675 of the Michigan18Compiled Laws1951 PA 51, MCL 247.675. 19 If a truck or road tractor without trailer is leased from an 20 individual owner-operator, the lessee, whether a person, firm, or 21 corporation, shall pay to the owner-operator 60% of the fee pre- 22 scribed in this subdivision for the truck tractor or road tractor 23 at the rate of 1/12 for each month of the lease or arrangement in 24 addition to the compensation the owner-operator is entitled to 25 for the rental of his or her equipment. 26 (l) For each pole trailer, semitrailer, or trailer, 27 according to the following schedule of rates: 03608'97 9 1 Empty weights Fee 2 0 to 500 pounds........................ $ 17.00 3 501 to 1,500 pounds.................... 24.00 4 1,501 pounds and over.................. 39.00 5 (m) For each commercial vehicle used for the transportation 6 of passengers for hire except for a vehicle for which a payment 7 is madepursuant to Act No. 2 of the Public Acts of 1960, being8sections 257.971 to 257.972 of the Michigan Compiled LawsUNDER 9 1960 PA 2, MCL 257.971 TO 257.972, according to the following 10 schedule of empty weights: 11 Empty weights Per 100 pounds 12 0 to 4,000 pounds...................... $ 1.76 13 4,001 to 6,000 pounds.................. 2.20 14 6,001 to 10,000 pounds................. 2.72 15 10,001 pounds and over................. 3.25 16 (n) For each motorcycle................... $ 23.00 17 On October 1, 1983, and October 1, 1984, the tax assessed 18 under this subdivision shall be annually revised for the regis- 19 trations expiring on the appropriate October 1 or after that date 20 by multiplying the tax assessed in the preceding fiscal year 21 times the personal income of Michigan for the preceding calendar 22 year divided by the personal income of Michigan for the calendar 23 year which preceded that calendar year. In performing the calcu- 24 lations under this subdivision, the secretary of state shall use 03608'97 10 1 the spring preliminary report of the United States department of 2 commerce or its successor agency. 3 Beginning January 1, 1984, the registration tax for each 4 motorcycle shall be increased by $3.00. The $3.00 increase shall 5 not be considered as part of the tax assessed under this subdivi- 6 sion for the purpose of the annual October 1 revisions but shall 7 be in addition to the tax assessed as a result of the annual 8 October 1 revisions. Beginning January 1, 1984, $3.00 of each 9 motorcycle fee shall be placed in a motorcycle safety fund in the 10 state treasury and shall be used only for funding the motorcycle 11 safety education program as provided for under sections 312b and 12 811a. 13 (o) For each truck weighing 8,001 pounds or more, road trac- 14 tor, or truck tractor used exclusively as a moving van or part of 15 a moving van in transporting household furniture and household 16 effects or the equipment or those engaged in conducting carni- 17 vals, at the rate of 80% of the schedule of elected gross weights 18 in subdivision (k) as modified by the operation of that 19 subdivision. 20 (p) For each pickup truck or van, which pickup truck or van 21 weighs not more than 5,000 pounds and is owned by a business, 22 corporation, or person other than an individual, according to the 23 following schedule of empty weights: 24 Empty weights Fee 25 0 to 4,000 pounds...................... $ 39.00 03608'97 11 1 4,001 to 4,500 pounds.................. 44.00 2 4,501 to 5,000 pounds.................. 49.00 3 (q) After September 30, 1983, each motor vehicle of the 1984 4 or a subsequent model year as shown on the application required 5 under section 217 which has not been previously subject to the 6 tax rates of this section and which is of the motor vehicle cate- 7 gory otherwise subject to the tax schedule described in 8 subdivision (a) according to the following schedule based upon 9 registration periods of 12 months: 10 (i) Except as otherwise provided in this subdivision, for 11 the first registration, which is not a transfer registration 12 under section 809 and for the first registration after a transfer 13 registration under section 809, according to the following sched- 14 ule based on the vehicle's list price: 15 List Price Tax 16 $0 - $6,000.00............................ $ 30.00 17 More than $6,000.00 - $7,000.00........... $ 33.00 18 More than $7,000.00 - $8,000.00........... $ 38.00 19 More than $8,000.00 - $9,000.00........... $ 43.00 20 More than $9,000.00 - $10,000.00.......... $ 48.00 21 More than $10,000.00 - $11,000.00......... $ 53.00 22 More than $11,000.00 - $12,000.00......... $ 58.00 23 More than $12,000.00 - $13,000.00......... $ 63.00 24 More than $13,000.00 - $14,000.00......... $ 68.00 25 More than $14,000.00 - $15,000.00......... $ 73.00 03608'97 12 1 More than $15,000.00 - $16,000.00......... $ 78.00 2 More than $16,000.00 - $17,000.00......... $ 83.00 3 More than $17,000.00 - $18,000.00......... $ 88.00 4 More than $18,000.00 - $19,000.00......... $ 93.00 5 More than $19,000.00 - $20,000.00......... $ 98.00 6 More than $20,000.00 - $21,000.00......... $103.00 7 More than $21,000.00 - $22,000.00......... $108.00 8 More than $22,000.00 - $23,000.00......... $113.00 9 More than $23,000.00 - $24,000.00......... $118.00 10 More than $24,000.00 - $25,000.00......... $123.00 11 More than $25,000.00 - $26,000.00......... $128.00 12 More than $26,000.00 - $27,000.00......... $133.00 13 More than $27,000.00 - $28,000.00......... $138.00 14 More than $28,000.00 - $29,000.00......... $143.00 15 More than $29,000.00 - $30,000.00......... $148.00 16 More than $30,000.00............... 0.5% of the list price 17 (ii) For the second registration, 90% of the tax assessed 18 under subparagraph (i). 19 (iii) For the third registration, 90% of the tax assessed 20 under subparagraph (ii). 21 (iv) For the fourth and subsequent registrations, 90% of the 22 tax assessed under subparagraph (iii). 23 For a vehicle of the 1984 or a subsequent model year which 24 has been previously registered by a person other than the person 25 applying for registration or for a vehicle of the 1984 or a sub- 26 sequent model year which has been previously registered in 27 another state or country and is registered for the first time in 03608'97 13 1 this state, the tax under this subdivision shall be determined by 2 subtracting the model year of the vehicle from the calendar year 3 for which the registration is sought. If the result is zero or a 4 negative figure, the first registration tax shall be paid. If 5 the result is 1, 2, or 3 or more, then, respectively, the second, 6 third, or subsequent registration tax shall be paid. A van which 7 is owned by a person who uses a wheelchair or by a person who 8 transports a resident of his or her household who uses a wheel- 9 chair and for which registration plates are issued pursuant to 10 section 803d shall be assessed at the rate of 50% of the tax pro- 11 vided for in this subdivision. 12 (r) For a wrecker, $200.00. 13 (s) When the secretary of state computes a tax under this 14 section, a computation which does not result in a whole dollar 15 figure shall be rounded to the next lower whole dollar when the 16 computation results in a figure ending in 50 cents or less and 17 shall be rounded to the next higher whole dollar when the compu- 18 tation results in a figure ending in 51 cents or more, unless 19 specific fees are specified, and may accept the manufacturer's 20 shipping weight of the vehicle fully equipped for the use for 21 which the registration application is made. If the weight is not 22 correctly stated or is not satisfactory, the secretary of state 23 shall determine the actual weight. Each application for regis- 24 tration of a vehicle under subdivisions (j) and (m) shall have 25 attached to the application a scale weight receipt of the vehicle 26 fully equipped as of the time the application is made. The scale 27 weight receipt is not necessary if there is presented with the 03608'97 14 1 application a registration receipt of the previous year which 2 shows on its face the weight of the motor vehicle as registered 3 with the secretary of state and which is accompanied by a state- 4 ment of the applicant that there has not been a structural change 5 in the motor vehicle which has increased the weight and that the 6 previous registered weight is the true weight. 7 (2) A manufacturer is not exempted under this act from 8 paying ad valorem taxes on vehicles in stock or bond, except on 9 the specified number of motor vehicles registered. A dealer is 10 exempt from paying ad valorem taxes on vehicles in stock or 11 bond. 12 (3) The fee for a vehicle with an empty weight over 10,000 13 pounds imposed pursuant to subsection (1)(a) and the fees imposed 14 pursuant to subsection (1)(b), (c), (d), (e), (f), (i), (j), (m), 15 (o), and (q) shall each be increased by $5.00. This increase 16 shall be credited to the Michigan transportation fund and used to 17 defray the costs of processing the registrations under this 18 section. 19 (4) As used in this section: 20 (a) "Gross proceeds" means gross proceeds as defined in sec- 21 tion 1 of the general sales tax act,Act No. 167 of the Public22Acts of 1933, being section 205.51 of the Michigan Compiled Laws23 1933 PA 167, MCL 205.51. However, gross proceeds shall include 24 the value of the motor vehicle used as part payment of the pur- 25 chase price as that value is agreed to by the parties to the 26 sale, as evidenced by the signed agreement executed pursuant to 27 section 251. 03608'97 15 1 (b) "List price" means the manufacturer's suggested base 2 list price as published by the secretary of state, or the 3 manufacturer's suggested retail price as shown on the label 4 required to be affixed to the vehicle under section 3 of the 5 automobile information disclosure act, Public Law 85-506, 6 15 U.S.C. 1232, if the secretary of state has not at the time of 7 the sale of the vehicle published a manufacturer's suggested 8 retail price for that vehicle, or the purchase price of the vehi- 9 cle if the manufacturer's suggested base list price is unavail- 10 able from the sources described in this subdivision. 11 (c) "Purchase price" means the gross proceeds received by 12 the seller in consideration of the sale of the motor vehicle 13 being registered. 03608'97 Final page. 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