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CSHB 43(FIN): "An Act relating to registration of vehicles, to municipal taxation of vehicles, and to emission control inspection fees for vehicles; and providing for an effective date."

00CS FOR HOUSE BILL NO. 43(FIN) 01 "An Act relating to registration of vehicles, to municipal taxation of vehicles, and 02 to emission control inspection fees for vehicles; and providing for an effective 03 date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 28.10.108(f) is amended to read: 06  (f) Upon request of the owner and payment of the proportionate prorated 07 applicable fees, a vehicle registered under this section shall have its registration period 08 extended in monthly increments to allow biennial registration to occur in the month 09 of the owner's choice. Notwithstanding the other provisions of this chapter, upon 10 request of the owner, [AND] payment of the annual fee set out in AS 28.10.421(h), 11 payment of any annual vehicle registration tax due under AS 28.10.431(l), and, 12 if applicable, payment of one-half of the biennial emission control inspection 13 program fee imposed under AS 28.10.423, the department shall register a [RENTAL 14 MOTOR] vehicle used for commercial purposes for a one-year period.

01 * Sec. 2. AS 28.10.421(h) is amended to read: 02  (h) The annual registration fees under this subsection for [RENTAL MOTOR] 03 vehicles used for commercial purposes [UNDER THIS SUBSECTION] are imposed 04 and are based upon the actual unladen weight as established by the manufacturer's 05 advertised weight or upon the actual weight which the owner shall furnish, subject to 06 the approval of the commissioner or the commissioner's representative, as follows: 07  (1) up to and including 5,000 pounds . . . . . . . . . . . . . . . . . . . . $51; 08  (2) more than 5,000 pounds to and including 12,000 pounds . . . . . . . . . $86; 09  (3) more than 12,000 pounds to and including 18,000 pounds . . . . . . . . .$156; 10  (4) more than 18,000 pounds . . . . . . . . . . . . . . . . . . . . . . . .$221. 11 * Sec. 3. AS 28.10.431(j) is amended to read: 12  (j) A municipality that imposes a motor vehicle registration tax as described 13 under (a) of this section may also increase or decrease the scheduled amount of tax 14 described under (b) or (l) of this section by passage of an appropriate ordinance. A 15 municipality that chooses to change the tax imposed under (b) or (l) of this section 16 shall file a written notice of the change with the department by January 1 of the year 17 preceding the year in which the change in tax is to take effect. A municipality may not 18 change the amount of the tax imposed under this section more than once every two 19 years. The department may charge a municipality a one-time fee to cover the cost to 20 the department of implementing a change under this subsection. 21 * Sec. 4. AS 28.10.431 is amended by adding a new subsection to read: 22  (l) Notwithstanding (b) of this section, an annual tax is levied upon vehicles 23 specified in AS 28.10.421(c) and subject to the registration fee under AS 28.10.411 24 and 28.10.421 if the owner elects to register the vehicle annually as allowed under 25 AS 28.10.108(f). The tax is based on the age of the vehicle as determined by model 26 year according to the following schedule: 27 Tax According to Age of 28 Vehicle 29 Since Model Year: 30 1st 2nd 3rd 4th 5th 6th 7th 8th 31 or over

01 5,000 pounds or less $ 66 $ 55 $ 44 $ 33 $22 $17 $11 $ 8 02 5,001-12,000 pounds 110 88 66 55 44 33 22 11 03 12,001-18,000 pounds 165 132 110 88 66 44 32 22 04 18,001 pounds or over 220 176 143 110 88 66 44 22. 05 * Sec. 5. TRANSITIONAL MUNICIPAL TAXING AUTHORITY. Notwithstanding 06 AS 28.10.431(c), any municipal registration tax levied on vehicles under AS 28.10.431(1), 07 added by sec. 4 of this Act, may be collected, enforced, and otherwise administered by the 08 municipality that imposes that tax. Only one annual registration tax levied under 09 AS 28.10.431(1) may be collected with respect to the same vehicle in the year for which the 10 tax is paid. The authority granted to municipalities under this section to collect, enforce, or 11 administer the municipal registration tax on vehicles only applies to vehicles that were 12 registered on or after January 1, 1997, and before the effective date of this Act. 13 * Sec. 6. This Act is retroactive to January 1, 1997. 14 * Sec. 7. This Act takes effect immediately under AS 01.10.070(c).