HOUSE BILL No. 6072 October 4, 2000, Introduced by Rep. Bovin 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 2000 PA 82. 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, 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; a fee or fees imposed pursuant to the local road 9 improvements and operations revenue act, 1987 PA 237, MCL 247.521 10 to 247.525; and except as otherwise provided by this act: 06875'00 TJS 2 1 (a) For a motor vehicle, including a motor home, except as 2 otherwise provided, and a pickup truck or van, which pickup truck 3 or van weighs not more than 5,000 pounds and is not taxed under 4 subdivision (p), except as otherwise provided, according to the 5 following schedule of empty weights: 6 Empty weights Fee 7 0 to 3,000 pounds...................... $ 29.00 8 3,001 to 3,500 pounds.................. 32.00 9 3,501 to 4,000 pounds.................. 37.00 10 4,001 to 4,500 pounds.................. 43.00 11 4,501 to 5,000 pounds.................. 47.00 12 5,001 to 5,500 pounds.................. 52.00 13 5,501 to 6,000 pounds.................. 57.00 14 6,001 to 6,500 pounds.................. 62.00 15 6,501 to 7,000 pounds.................. 67.00 16 7,001 to 7,500 pounds.................. 71.00 17 7,501 to 8,000 pounds.................. 77.00 18 8,001 to 8,500 pounds.................. 81.00 19 8,501 to 9,000 pounds.................. 86.00 20 9,001 to 9,500 pounds.................. 91.00 21 9,501 to 10,000 pounds................. 95.00 22 over 10,000 pounds...........$ 0.90 per 100 pounds 23 of empty weight 24 On October 1, 1983, and October 1, 1984, the tax assessed 25 under this subdivision shall be annually revised for the 26 registrations expiring on the appropriate October 1 or after that 06875'00 3 1 date by multiplying the tax assessed in the preceding fiscal year 2 times the personal income of Michigan for the preceding calendar 3 year divided by the personal income of Michigan for the calendar 4 year which preceded that calendar year. In performing the calcu- 5 lations under this subdivision, the secretary of state shall use 6 the spring preliminary report of the United States department of 7 commerce or its successor agency. A van which is owned by a 8 person who uses a wheelchair or by a person who transports a res- 9 ident of his or her household who uses a wheelchair and for which 10 registration plates are issued pursuant to section 803d shall be 11 assessed at the rate of 50% of the tax provided for in this 12 subdivision. 13 (b) For a trailer coach attached to a motor vehicle 76 cents 14 per 100 pounds of empty weight of the trailer coach. A trailer 15 coach not under 1959 PA 243, MCL 125.1035 to 125.1043, and while 16 located on land otherwise assessable as real property under the 17 general property tax act, 1893 PA 206, MCL 211.1 to 211.157, if 18 the trailer coach is used as a place of habitation, and whether 19 or not permanently affixed to the soil, shall not be exempt from 20 real property taxes. 21 (c) For a road tractor, truck, or truck tractor owned by a 22 farmer and used exclusively in connection with the farmer's farm- 23 ing operations, or used for the transportation of the farmer and 24 the farmer's family, and not used for hire, 74 cents per 100 25 pounds of empty weight of the road tractor, truck, or truck 26 tractor. If the road tractor, truck, or truck tractor owned by a 27 farmer is also used for a nonfarming operation, the farmer shall 06875'00 4 1 be subject to the highest registration tax applicable to the 2 nonfarm use of the vehicle but shall not be subject to more than 3 1 tax rate 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 cents per 100 8 pounds of empty weight of the road tractor, truck, or truck 9 tractor. A registration secured by payment of the fee as pre- 10 scribed in this subdivision shall continue in full force and 11 effect until the regular expiration date of the registration. As 12 used in this subdivision, "wood harvester" includes the person or 13 persons hauling and transporting raw materials only from the 14 forest to the mill site. "Wood harvesting operations" does not 15 include the transportation of processed lumber. 16 (e) For a hearse or ambulance used exclusively by a licensed 17 funeral director in the general conduct of the licensee's funeral 18 business, including a hearse or ambulance whose owner is engaged 19 in the business of leasing or renting the hearse or ambulance to 20 others, $1.17 per 100 pounds of the empty weight of the hearse or 21 ambulance. 22 (f) For a motor vehicle owned and operated by this state, a 23 state institution, a municipality, a privately incorporated, non- 24 profit volunteer fire department, or a nonpublic, nonprofit col- 25 lege or university, $5.00 per set; and for each motor vehicle 26 operating under municipal franchise, weighing less than 2,500 27 pounds, 65 cents per 100 pounds of the empty weight of the motor 06875'00 5 1 vehicle, weighing from 2,500 to 4,000 pounds, 80 cents per 100 2 pounds of the empty weight of the motor vehicle, weighing 4,001 3 to 6,000 pounds, $1.00 per 100 pounds of the empty weight of the 4 motor vehicle, and weighing over 6,000 pounds, $1.25 per 100 5 pounds of the empty weight of the motor vehicle. 6 (g) For a bus including a station wagon, carryall, or simi- 7 larly constructed vehicle owned and operated by a nonprofit 8 parents' transportation corporation used for school purposes, 9 parochial school or society, church Sunday school, or any other 10 grammar school, or by a nonprofit youth organization or nonprofit 11 rehabilitation facility; or a motor vehicle owned and operated by 12 a senior citizen center, $10.00 per set, if the bus, station 13 wagon, carryall, or similarly constructed vehicle or motor vehi- 14 cle is designated by proper signs showing the organization oper- 15 ating the vehicle. 16 (h) For a vehicle owned by a nonprofit organization and used 17 to transport equipment for providing dialysis treatment to chil- 18 dren at camp; for a vehicle owned by the civil air patrol, as 19 organized under sections 1 to 8 of chapter 527, 60 Stat. 346, 36 20 U.S.C. 201 to 208, $10.00 per plate, if the vehicle is designated 21 by a proper sign showing the civil air patrol's name; for a vehi- 22 cle owned and operated by a nonprofit veterans center; for a 23 vehicle owned and operated by a nonprofit recycling center or a 24 federally recognized nonprofit conservation organization; for a 25 motor vehicle having a truck chassis and a locomotive or ship's 26 body which is owned by a nonprofit veterans organization and used 27 exclusively in parades and civic events; or for an emergency 06875'00 6 1 support vehicle used exclusively for emergencies and owned and 2 operated by a federally recognized nonprofit charitable organiza- 3 tion, $10.00 per plate. 4 (i) For each truck owned and operated free of charge by a 5 bona fide ecclesiastical or charitable corporation, or red cross, 6 girl scout, or boy scout organization, 65 cents per 100 pounds of 7 the empty weight of the truck. 8 (j) For each truck, weighing 8,000 pounds or less, and not 9 used to tow a vehicle, for each privately owned truck used to tow 10 a trailer for recreational purposes only and not involved in a 11 profit making venture, and for each vehicle designed and used to 12 tow a mobile home or a trailer coach, except as provided in sub- 13 division (b), $38.00 or an amount computed according to the fol- 14 lowing schedule of empty weights, whichever is greater: 15 Empty weights Per 100 pounds 16 0 to 2,500 pounds...................... $ 1.40 17 2,501 to 4,000 pounds.................. 1.76 18 4,001 to 6,000 pounds.................. 2.20 19 6,001 to 8,000 pounds.................. 2.72 20 8,001 to 10,000 pounds................. 3.25 21 10,001 to 15,000 pounds................ 3.77 22 15,001 pounds and over................. 4.39 23 If the tax required under subdivision (q) for a vehicle of 24 the same model year with the same list price as the vehicle for 25 which registration is sought under this subdivision is more than 26 the tax provided under the preceding provisions of this 06875'00 7 1 subdivision for an identical vehicle, the tax required under this 2 subdivision shall not be less than the tax required under subdi- 3 vision (q) for a vehicle of the same model year with the same 4 list price. 5 (k) For each truck weighing 8,000 pounds or less towing a 6 trailer or any other combination of vehicles and for each truck 7 weighing 8,001 pounds or more, road tractor or truck tractor, 8 except as provided in subdivision (j) according to the following 9 schedule of elected gross weights: 10 Elected gross weight Fee 11 0 to 24,000 pounds............................. $ 491.00 12 24,001 to 26,000 pounds........................ 558.00 13 26,001 to 28,000 pounds........................ 558.00 14 28,001 to 32,000 pounds........................ 649.00 15 32,001 to 36,000 pounds........................ 744.00 16 36,001 to 42,000 pounds........................ 874.00 17 42,001 to 48,000 pounds........................ 1,005.00 18 48,001 to 54,000 pounds........................ 1,135.00 19 54,001 to 60,000 pounds........................ 1,268.00 20 60,001 to 66,000 pounds........................ 1,398.00 21 66,001 to 72,000 pounds........................ 1,529.00 22 72,001 to 80,000 pounds........................ 1,660.00 23 80,001 to 90,000 pounds........................ 1,793.00 24 90,001 to 100,000 pounds....................... 2,002.00 25 100,001 to 115,000 pounds...................... 2,223.00 06875'00 8 1 115,001 to 130,000 pounds...................... 2,448.00 2 130,001 to 145,000 pounds...................... 2,670.00 3 145,001 to 160,000 pounds...................... 2,894.00 4 over 160,000 pounds............................ 3,117.00 5 For each commercial vehicle registered pursuant to this sub- 6 division $15.00 shall be deposited in a truck safety fund to be 7 expended for the purposes prescribed in section 25 of 1951 PA 51, 8 MCL 247.675. 9 If a truck or road tractor without trailer is leased from an 10 individual owner-operator, the lessee, whether a person, firm, or 11 corporation, shall pay to the owner-operator 60% of the fee pre- 12 scribed in this subdivision for the truck tractor or road tractor 13 at the rate of 1/12 for each month of the lease or arrangement in 14 addition to the compensation the owner-operator is entitled to 15 for the rental of his or her equipment. 16 (l) For each pole trailer, semitrailer, or trailer, accord- 17 ing to the following schedule of rates: 18 Empty weights Fee 19 0 to 500 pounds........................ $ 17.00 20 501 to 1,500 pounds.................... 24.00 21 1,501 pounds and over.................. 39.00 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 pursuant to 1960 PA 2, MCL 257.971 to 257.972, according 25 to the following schedule of empty weights: 06875'00 9 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 (n) For each motorcycle................... $ 23.00 7 On October 1, 1983, and October 1, 1984, the tax assessed 8 under this subdivision shall be annually revised for the regis- 9 trations expiring on the appropriate October 1 or after that date 10 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 which preceded that calendar year. In performing the calcu- 14 lations under this subdivision, the secretary of state shall use 15 the spring preliminary report of the United States department of 16 commerce or its successor agency. 17 Beginning January 1, 1984, the registration tax for each 18 motorcycle shall be increased by $3.00. The $3.00 increase shall 19 not be considered as part of the tax assessed under this subdivi- 20 sion for the purpose of the annual October 1 revisions but shall 21 be in addition to the tax assessed as a result of the annual 22 October 1 revisions. Beginning January 1, 1984, $3.00 of each 23 motorcycle fee shall be placed in a motorcycle safety fund in the 24 state treasury and shall be used only for funding the motorcycle 25 safety education program as provided for under sections 312b and 26 811a. 06875'00 10 1 (o) For each truck weighing 8,001 pounds or more, road 2 tractor, or truck tractor used exclusively as a moving van or 3 part of a moving van in transporting household furniture and 4 household effects or the equipment or those engaged in conducting 5 carnivals, at the rate of 80% of the schedule of elected gross 6 weights in subdivision (k) as modified by the operation of that 7 subdivision. 8 (p) Until October 1, 1997, for each pickup truck or van, 9 which pickup truck or van weighs not more than 5,000 pounds and 10 is owned by a business, corporation, or person other than an 11 individual, according to the following schedule of empty 12 weights: 13 Empty weights Fee 14 0 to 4,000 pounds...................... $ 39.00 15 4,001 to 4,500 pounds.................. 44.00 16 4,501 to 5,000 pounds.................. 49.00 17 (q) After September 30, 1983, each motor vehicle of the 1984 18 or a subsequent model year as shown on the application required 19 under section 217 which has not been previously subject to the 20 tax rates of this section and which is of the motor vehicle cate- 21 gory otherwise subject to the tax schedule described in subdivi- 22 sion (a), beginning October 1, 1997 each motor vehicle previously 23 subject to the tax schedule described in subdivision (p), and 24 each low-speed vehicle according to the following schedule based 25 upon registration periods of 12 months: 06875'00 11 1 (i) Except as otherwise provided in this subdivision, for 2 the first registration, which is not a transfer registration 3 under section 809 and for the first registration after a transfer 4 registration under section 809, according to the following sched- 5 ule based on the vehicle's list price: 6 List Price Tax 7 $0 - $6,000.00............................... $ 30.00 8 More than $6,000.00 - $7,000.00.............. $ 33.00 9 More than $7,000.00 - $8,000.00.............. $ 38.00 10 More than $8,000.00 - $9,000.00.............. $ 43.00 11 More than $9,000.00 - $10,000.00............. $ 48.00 12 More than $10,000.00 - $11,000.00............ $ 53.00 13 More than $11,000.00 - $12,000.00............ $ 58.00 14 More than $12,000.00 - $13,000.00............ $ 63.00 15 More than $13,000.00 - $14,000.00............ $ 68.00 16 More than $14,000.00 - $15,000.00............ $ 73.00 17 More than $15,000.00 - $16,000.00............ $ 78.00 18 More than $16,000.00 - $17,000.00............ $ 83.00 19 More than $17,000.00 - $18,000.00............ $ 88.00 20 More than $18,000.00 - $19,000.00............ $ 93.00 21 More than $19,000.00 - $20,000.00............ $ 98.00 22 More than $20,000.00 - $21,000.00............ $103.00 23 More than $21,000.00 - $22,000.00............ $108.00 24 More than $22,000.00 - $23,000.00............ $113.00 25 More than $23,000.00 - $24,000.00............ $118.00 06875'00 12 1 More than $24,000.00 - $25,000.00............ $123.00 2 More than $25,000.00 - $26,000.00............ $128.00 3 More than $26,000.00 - $27,000.00............ $133.00 4 More than $27,000.00 - $28,000.00............ $138.00 5 More than $28,000.00 - $29,000.00............ $143.00 6 More than $29,000.00 - $30,000.00............ $148.00 7 More than $30,000.00, the fee shall of $148.00 shall be 8 increased by $5.00 for each $1,000.00 increment or fraction of a 9 $1,000.00 increment over $30,000.00. If a current fee increases 10 or decreases as a result of the 1998 amendatory act that added 11 this sentence, only a vehicle purchased or transferred after the 12 effective date of the 1998 amendatory act that added this sen- 13 tence shall be assessed the increased or decreased fee. 14 (ii) For the second registration, 90% of the tax assessed 15 under subparagraph (i). 16 (iii) For the third registration, 90% of the tax assessed 17 under subparagraph (ii). 18 (iv) For the fourth and subsequent registrations, 90% of the 19 tax assessed under subparagraph (iii). 20 For a vehicle of the 1984 or a subsequent model year which 21 has been previously registered by a person other than the person 22 applying for registration or for a vehicle of the 1984 or a sub- 23 sequent model year which has been previously registered in 24 another state or country and is registered for the first time in 25 this state, the tax under this subdivision shall be determined by 26 subtracting the model year of the vehicle from the calendar year 27 for which the registration is sought. If the result is zero or a 06875'00 13 1 negative figure, the first registration tax shall be paid. If 2 the result is 1, 2, or 3 or more, then, respectively, the second, 3 third, or subsequent registration tax shall be paid. A van which 4 is owned by a person who uses a wheelchair or by a person who 5 transports a resident of his or her household who uses a wheel- 6 chair and for which registration plates are issued pursuant to 7 section 803d shall be assessed at the rate of 50% of the tax pro- 8 vided for in this subdivision. 9 (r) For a wrecker, $200.00. 10 (s) When the secretary of state computes a tax under this 11 section, a computation which does not result in a whole dollar 12 figure shall be rounded to the next lower whole dollar when the 13 computation results in a figure ending in 50 cents or less and 14 shall be rounded to the next higher whole dollar when the compu- 15 tation results in a figure ending in 51 cents or more, unless 16 specific fees are specified, and may accept the manufacturer's 17 shipping weight of the vehicle fully equipped for the use for 18 which the registration application is made. If the weight is not 19 correctly stated or is not satisfactory, the secretary of state 20 shall determine the actual weight. Each application for regis- 21 tration of a vehicle under subdivisions (j) and (m) shall have 22 attached to the application a scale weight receipt of the vehicle 23 fully equipped as of the time the application is made. The scale 24 weight receipt is not necessary if there is presented with the 25 application a registration receipt of the previous year which 26 shows on its face the weight of the motor vehicle as registered 27 with the secretary of state and which is accompanied by a 06875'00 14 1 statement of the applicant that there has not been a structural 2 change in the motor vehicle which has increased the weight and 3 that the previous registered weight is the true weight. 4 (2) A manufacturer is not exempted under this act from 5 paying ad valorem taxes on vehicles in stock or bond, except on 6 the specified number of motor vehicles registered. A dealer is 7 exempt from paying ad valorem taxes on vehicles in stock or 8 bond. 9 (3) The fee for a vehicle with an empty weight over 10,000 10 pounds imposed pursuant to subsection (1)(a) and the fees imposed 11 pursuant to subsection (1)(b), (c), (d), (e), (f), (i), (j), (m), 12 (o), and (q) shall each be increased by $5.00. This increase 13 shall be credited to the Michigan transportation fund and used to 14 defray the costs of processing the registrations under this 15 section. 16 (4) NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION, FOR 17 EACH 2001 CALENDAR YEAR REGISTRATION DETERMINED UNDER THIS SEC- 18 TION THE SECRETARY OF STATE SHALL DEDUCT $1.74 THAT SHALL REPRE- 19 SENT A PROPORTIONATE RETURN TO EACH TAXPAYER OF THE INCREASED 20 AMOUNT OF GASOLINE AND DIESEL FUEL TAXES COLLECTED BY THE STATE 21 IN THE 2000 CALENDAR YEAR. 22 (5)(4)As used in this section: 23 (a) "Gross proceeds" means gross proceeds as defined in sec- 24 tion 1 of the general sales tax act, 1933 PA 167, MCL 205.51. 25 However, gross proceeds shall include the value of the motor 26 vehicle used as part payment of the purchase price as that value 06875'00 15 1 is agreed to by the parties to the sale, as evidenced by the 2 signed agreement executed pursuant to section 251. 3 (b) "List price" means the manufacturer's suggested base 4 list price as published by the secretary of state, or the 5 manufacturer's suggested retail price as shown on the label 6 required to be affixed to the vehicle under section 3 of the 7 automobile information disclosure act, Public Law 85-506, 8 15 U.S.C. 1232, if the secretary of state has not at the time of 9 the sale of the vehicle published a manufacturer's suggested 10 retail price for that vehicle, or the purchase price of the vehi- 11 cle if the manufacturer's suggested base list price is unavail- 12 able from the sources described in this subdivision. 13 (c) "Purchase price" means the gross proceeds received by 14 the seller in consideration of the sale of the motor vehicle 15 being registered. 06875'00 Final page. 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