SB 64: "An Act relating to commercial vehicle registration fees and taxes; and providing for an effective date."
00SENATE BILL NO. 64 01 "An Act relating to commercial vehicle registration fees and taxes; and providing 02 for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 28.10.421(c) is amended to read: 05 (c) The biennial registration fees under this subsection are imposed and are 06 based upon the actual unladen weight as established by the manufacturer's advertised 07 weight or upon the actual weight which the owner shall furnish, subject to the approval 08 of the commissioner or the commissioner's representative, for a vehicle, including a 09 motor vehicle pulling a trailer or semi-trailer, that is registered in the name of a 10 company or business, or is used or maintained for the transportation of passengers for 11 hire, excepting taxicabs and buses under (b) of this section, or for the transportation 12 of property for hire or for other commercial purposes, including a [TRAILER, SEMI- 13 TRAILER,] truck, wrecker, tow car, hearse, ambulance, and tractor, as follows : 14 (1) up to and including 5,000 pounds . . . . . . . . . . . . . . $158 [$100];
01 (2) more than 5,000 pounds to and including 02 12,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . . $246 [$170]; 03 (3) more than 12,000 pounds to and including 04 18,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . . $494 [$310]; 05 (4) more than 18,000 pounds. . . . . . . . . . . . . . . . . . . $640 [$440]. 06 * Sec. 2. AS 28.10.421(h) is amended to read: 07 (h) The annual registration fees under this subsection for vehicles used for 08 commercial purposes are imposed and are based upon the actual unladen weight as 09 established by the manufacturer's advertised weight or upon the actual weight which 10 the owner shall furnish, subject to the approval of the commissioner or the 11 commissioner's representative, as follows: 12 (1) up to and including 5,000 pounds . . . . . . . . . . . . . . . $80 [$51]; 13 (2) more than 5,000 pounds to and including 14 12,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . . . $124 [$86]; 15 (3) more than 12,000 pounds to and including 16 18,000 pounds . . . . . . . . . . . . . . . . . . . . . . . . . . . $248 [$156]; 17 (4) more than 18,000 pounds. . . . . . . . . . . . . . . . . . . $321 [$221]. 18 * Sec. 3. AS 28.10.421 is amended by adding a new subsection to read: 19 (i) A one-time registration fee of $10 is imposed upon initial registration for 20 a trailer or semi-trailer used for commercial purposes. 21 * Sec. 4. AS 28.10.431(b) is amended to read: 22 (b) The biennial tax is levied upon motor vehicles subject to the registration 23 fee under AS 28.10.411 and 28.10.421 and is based upon the age of vehicles as 24 determined by model year in the first year of the biennial period, according to the 25 following schedule: 26 Tax According to Age of 27 Vehicle 28 Since Model Year: 29 1st 2nd 3rd 4th 5th 6th 7th 8th 30 or over 31 Motor Vehicle
01 (1) motorcycle $ 17 $ 15 $ 13 $ 10 $ 7 $ 5 $ 2 $ 4 02 (2) vehicles specified 121 99 77 55 39 28 19 16 03 in AS 28.10.421(b)(1) 04 (3) vehicles specified 121 99 77 55 39 28 19 16 05 in AS 28.10.421(b)(3) 06 (4) vehicles specified 07 in AS 28.10.421 08 (c)(1)-(4) 09 5,000 pounds or less 121 99 77 55 39 28 19 16 10 5,001-12,000 198 154 121 99 77 55 33 22 11 pounds 12 12,001-18,000 447 392 348 304 260 227 205 194 13 pounds [297] [242] [198] [154] [110] [77] [55] [44] 14 18,001 pounds 546 469 403 348 304 260 216 194 15 or over [396] [319] [253] [198] [154] [110] [66] [44] 16 (5) vehicles specified 198 154 121 99 77 55 33 22 17 in AS 28.10.421(b)(4) 18 (6) vehicles specified 17 15 13 10 7 5 4 4 19 in AS 28.10.421(b)(6) 20 (7) vehicles specified 121 99 77 55 39 28 19 16 21 in AS 28.10.421(d)(8) 22 (8) vehicles specified 121 99 77 55 39 28 19 16 23 in AS 28.10.421(b)(2) 24 (9) vehicles eligible 88 25 for dealer plates under 26 AS 28.10.421(d)(9). 27 * Sec. 5. AS 28.10.431(e) is amended to read: 28 (e) The department shall refund money collected under this section, less eight 29 percent as collection costs, to a municipality for which the money was collected, as 30 determined by (1) the address of residence of an individual required to pay the tax, or 31 (2) the situs of the vehicle if the vehicle is not owned by an individual; the tax situs
01 is the location at which the motor vehicle is usually, normally, or regularly kept or 02 used during the registration period . For the first year in which the tax is levied 03 within a municipality, the department may retain actual costs of collection of the tax 04 within the municipality as determined by the department. 05 * Sec. 6. AS 28.10.431(l) is amended to read: 06 (l) Notwithstanding (b) of this section, an annual tax is levied upon vehicles 07 specified in AS 28.10.421(c) and subject to the registration fee under AS 28.10.411 08 and 28.10.421 if the owner elects to register the vehicle annually as allowed under 09 AS 28.10.108(f). The tax is based on the age of the vehicle as determined by model 10 year according to the following schedule: 11 Tax According to Age of 12 Vehicle 13 Since Model Year: 14 1st 2nd 3rd 4th 5th 6th 7th 8th 15 or over 16 5,000 pounds or less $ 66 $ 55 $ 44 $ 33 $ 22 $ 17 $ 11 $ 8 17 5,001-12,000 110 88 66 55 44 33 22 11 18 pounds 19 12,001-18,000 240 207 185 163 141 119 107 97 20 pounds [165] [132] [110] [88] [66] [44] [32] [22] 21 18,001 pounds 295 251 218 185 161 141 119 97 22 or over [220] [176] [143] [110] [88] [66] [44] [22]. 23 * Sec. 7. TRANSITION PROVISION. (a) In a municipality that has adopted an increased 24 or decreased scheduled amount of tax under AS 28.10.431(j), when the Department of 25 Administration collects the registration tax under AS 28.10.431, the department shall collect 26 an additional $150 for a biennial registration and $75 for an annual registration. The 27 Department of Administration may collect the registration taxes as described in this subsection 28 until the municipality passes an ordinance that changes the municipality's scheduled amount 29 of tax existing on the effective date of this Act or until December 1, 1999, whichever occurs 30 first. 31 (b) Notwithstanding AS 28.10.431(j), a municipality that has adopted an ordinance
01 under AS 28.10.431(j) before the effective date of this Act may, by passage of another 02 ordinance, increase or decrease the scheduled amount of tax established by ordinance without 03 satisfying the provisions of AS 28.10.431(j). An ordinance described in this subsection must 04 be passed on or after the effective date of this Act and before December 1, 1999. 05 * Sec. 8. This Act takes effect immediately under AS 01.10.070(c).