00 CS FOR HOUSE BILL NO. 73(FIN) 01 "An Act relating to commercial vehicle registration fees and taxes; relating to 02 determining the taxable location of a vehicle for purposes of municipal registration 03 taxes; and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05 * Section 1. AS 28.10.421(c) is amended to read: 06  (c) The biennial registration fees under this subsection are imposed and are 07 based upon the actual unladen weight as established by the manufacturer's advertised 08 weight or upon the actual weight which the owner shall furnish, subject to the approval 09 of the commissioner or the commissioner's representative, for a vehicle, including a 10 motor vehicle pulling a trailer or semi-trailer, that is registered in the name of a 11 company or business, or is used or maintained for the transportation of passengers for 12 hire, excepting taxicabs and buses under (b) of this section, or for the transportation 13 of property for hire or for other commercial purposes, including a [TRAILER, SEMI- 14 TRAILER,] truck, wrecker, tow car, hearse, ambulance, and tractor, as follows :  01  (1) up to and including 5,000 pounds . . . . . . . . . . . . . .  $158  [$100]; 02  (2) more than 5,000 pounds to and including 03 12,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . .  $246  [$170]; 04  (3) more than 12,000 pounds to and including 05 18,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . .  $494  [$310]; 06  (4) more than 18,000 pounds. . . . . . . . . . . . . . . . . . .  $640  [$440]. 07 * Sec. 2. AS 28.10.421(h) is amended to read: 08  (h) The annual registration fees under this subsection for vehicles used for 09 commercial purposes are imposed and are based upon the actual unladen weight as 10 established by the manufacturer's advertised weight or upon the actual weight which 11 the owner shall furnish, subject to the approval of the commissioner or the 12 commissioner's representative, as follows: 13  (1) up to and including 5,000 pounds . . . . . . . . . . . . . . .  $80  [$51]; 14  (2) more than 5,000 pounds to and including 15 12,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . $124  [$86]; 16  (3) more than 12,000 pounds to and including 17 18,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . .  $248  [$156]; 18  (4) more than 18,000 pounds. . . . . . . . . . . . . . . . . . .  $321  [$221]. 19 * Sec. 3. AS 28.10.421 is amended by adding a new subsection to read: 20  (i) A one-time registration fee of $10 is imposed upon initial registration for 21 a trailer or semi-trailer used for commercial purposes. 22 * Sec. 4. AS 28.10.431(b) is amended to read: 23  (b) The biennial tax is levied upon motor vehicles subject to the registration 24 fee under AS 28.10.411 and 28.10.421 and is based upon the age of vehicles as 25 determined by model year in the first year of the biennial period, according to the 26 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 Motor Vehicle 02 (1) motorcycle $ 17 $ 15 $ 13 $ 10 $ 7 $ 5 $ 2 $ 4 03 (2) vehicles specified 121 99 77 55 39 28 19 16 04 in AS 28.10.421(b)(1) 05 (3) vehicles specified 121 99 77 55 39 28 19 16 06 in AS 28.10.421(b)(3) 07 (4) vehicles specified 08 in AS 28.10.421 09 (c)(1)-(4) 10 5,000 pounds or less 121 99 77 55 39 28 19 16 11 5,001-12,000 198 154 121 99 77 55 33 22 12 pounds 13 12,001-18,000  447   392   348   304   260   227   205   194  14 pounds [297] [242] [198] [154] [110] [77] [55] [44] 15 18,001 pounds  546   469   403   348   304   260   216   194  16 or over [396] [319] [253] [198] [154] [110] [66] [44] 17 (5) vehicles specified 198 154 121 99 77 55 33 22 18 in AS 28.10.421(b)(4) 19 (6) vehicles specified 17 15 13 10 7 5 4 4 20 in AS 28.10.421(b)(6) 21 (7) vehicles specified 121 99 77 55 39 28 19 16 22 in AS 28.10.421(d)(8) 23 (8) vehicles specified 121 99 77 55 39 28 19 16 24 in AS 28.10.421(b)(2) 25 (9) vehicles eligible 88 26 for dealer plates under 27 AS 28.10.421(d)(9). 28 * Sec. 5. AS 28.10.431(e) is amended to read: 29  (e) The department shall refund money collected under this section, less eight 30 percent as collection costs, to a municipality for which the money was collected, as 31 determined by (1) the address of residence of an individual required to pay the tax, or 01 (2) the situs of the vehicle if the vehicle is not owned by an individual; the tax situs 02 is the location at which the motor vehicle is usually, normally, or regularly kept or 03 used  during the registration period . For the first year in which the tax is levied 04 within a municipality, the department may retain actual costs of collection of the tax 05 within the municipality as determined by the department. 06 * Sec. 6. AS 28.10.431(l) is amended to read: 07  (l) Notwithstanding (b) of this section, an annual tax is levied upon vehicles 08 specified in AS 28.10.421(c) and subject to the registration fee under AS 28.10.411 09 and 28.10.421 if the owner elects to register the vehicle annually as allowed under 10 AS 28.10.108(f). The tax is based on the age of the vehicle as determined by model 11 year according to the following schedule: 12 Tax According to Age of 13 Vehicle 14 Since Model Year: 15 1st 2nd 3rd 4th 5th 6th 7th 8th 16 or over 17 5,000 pounds or less $ 66 $ 55 $ 44 $ 33 $ 22 $ 17 $ 11 $ 8 18 5,001-12,000 110 88 66 55 44 33 22 11 19 pounds 20 12,001-18,000  240   207   185   163   141   119   107   97  21 pounds [165] [132] [110] [88] [66] [44] [32] [22] 22 18,001 pounds  295   251   218   185   161   141   119   97  23 or over [220] [176] [143] [110] [88] [66] [44] [22]. 24 * Sec. 7. TRANSITION PROVISION. (a) In a municipality that has adopted an increased 25 or decreased scheduled amount of tax under AS 28.10.431(j), when the Department of 26 Administration collects the registration tax under AS 28.10.431, the department shall collect 27 an additional $150 for a biennial registration and $75 for an annual registration. The 28 Department of Administration may collect the registration taxes as described in this subsection 29 until the municipality passes an ordinance that changes the municipality's scheduled amount 30 of tax existing on the effective date of this Act or until December 1, 1999, whichever occurs 31 first. 01 (b) Notwithstanding AS 28.10.431(j), a municipality that has adopted an ordinance 02 under AS 28.10.431(j) before the effective date of this Act may, by passage of another 03 ordinance, increase or decrease the scheduled amount of tax established by ordinance without 04 satisfying the provisions of AS 28.10.431(j). An ordinance described in this subsection must 05 be passed on or after the effective date of this Act and before December 1, 1999. 06 * Sec. 8. This Act takes effect immediately under AS 01.10.070(c).