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REFERENCE TITLE: vehicle license tax reduction |
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State of Arizona House of Representatives Forty-seventh Legislature Second Regular Session 2006
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HB 2706 |
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Introduced by Representatives Downing, Lopez L: Aguirre A, Konopnicki, Lopes, McCune Davis, Miranda B, Sinema, Senators Aboud, Cannell, Garcia
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AN ACT
amending sections 28-5801 and 28-5808, Arizona Revised Statutes; making an appropriation; relating to the vehicle license tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 28-5801, Arizona Revised Statutes, is amended to read:
28-5801. Vehicle license tax rate
A. At the time of application for and before registration each year of a vehicle, the registering officer shall collect the vehicle license tax imposed by article IX, section 11, Constitution of Arizona. On the taxpayer's vehicle license tax bill, the registering officer shall provide the taxpayer with the following:
1. Information showing the amount of the vehicle license tax that each category of recipient will receive and the amount that is owed by the taxpayer.
2. The amount of vehicle license tax the taxpayer would pay pursuant to section 28‑5805 if the taxpayer's motor vehicle was powered by alternative fuel.
B. Except as otherwise provided in subsections C and D of this section:
1. During the first twelve months of the life of a vehicle as determined by its initial registration, the vehicle license tax is based on each two dollars eighty cents per one hundred dollars in value, the value of the vehicle is sixty per cent of the manufacturer's base retail price of the vehicle and the vehicle license tax rate for each of the recipients is as follows:
(a) Except as provided in paragraph 2 of this subsection, the rate for the Arizona highway user revenue fund is one dollar twenty‑six cents.
(b) The rate for the county general fund is sixty‑nine cents.
(c) The rate for counties for the same use as highway user revenue fund monies is sixteen cents.
(d) The rate for incorporated cities and towns is sixty‑nine cents.
2. A vehicle that has an average miles per gallon rating computed as the arithmetic average of the city miles per gallon and highway miles per gallon as established in the fuel economy guide as compiled by the united states environmental protection agency and the United States department of energy, or as computed from such other information source as may be available to the department of transportation for any vehicle not listed in the fuel economy guide, shall receive a reduction in the vehicle license tax as follows:
(a) For a vehicle with an average miles per gallon rating of at least thirty-one miles per gallon but less than thirty-six miles per gallon, the vehicle license tax calculated under paragraph 1 of this subsection is reduced by twenty-five per cent.
(b) For a vehicle with an average miles per gallon rating of at least thirty-six miles per gallon but less than forty-one miles per gallon, the vehicle license tax calculated under paragraph 1 of this subsection is reduced by fifty per cent.
(c) For a vehicle with an average miles per gallon rating of at least forty-one miles per gallon but less than forty-six miles per gallon, the vehicle license tax calculated under paragraph 1 of this section is reduced by seventy-five per cent.
(d) For a vehicle with an average miles per gallon rating of forty-six miles per gallon or greater, the vehicle license tax is ten dollars.
2. 3. During each succeeding twelve month period, the vehicle license tax is based on each two dollars eighty-nine cents per one hundred dollars in value, the value of the vehicle is 16.25 per cent less than the value for the preceding twelve month period and the vehicle license tax rate for each of the recipients is as follows:
(a) Except as provided in paragraph 4 of this subsection, the rate for the Arizona highway user revenue fund is one dollar thirty cents.
(b) The rate for the county general fund is seventy‑one cents.
(c) The rate for counties for the same use as highway user revenue fund monies is seventeen cents.
(d) The rate for incorporated cities and towns is seventy‑one cents.
4. A vehicle that has an average miles per gallon rating computed as the arithmetic average of the city miles per gallon and highway miles per gallon as established in the fuel economy guide as compiled by the united states environmental protection agency and the United States department of energy, or as computed from such other information source as may be available to the department of transportation for any vehicle not listed in the fuel economy guide, shall receive a reduction in the vehicle license tax as follows:
(a) For a vehicle with an average miles per gallon rating of at least thirty-one miles per gallon but less than thirty-six miles per gallon, the vehicle license tax calculated under paragraph 3 of this subsection is reduced by twenty-five per cent.
(b) For a vehicle with an average miles per gallon rating of at least thirty-six miles per gallon but less than forty-one miles per gallon, the vehicle license tax calculated under paragraph 3 of this subsection is reduced by fifty per cent.
(c) For a vehicle with an average miles per gallon rating of at least forty-one miles per gallon but less than forty-six miles per gallon, the vehicle license tax calculated under paragraph 3 of this subsection is reduced by seventy-five per cent.
(d) For a vehicle with an average miles per gallon rating of forty-six miles per gallon or greater, the vehicle license tax is ten dollars.
3. 5. The minimum amount of the vehicle license tax computed under this section is ten dollars per year for each vehicle that is subject to the tax. If the product of all of the rates prescribed in paragraph 1, or 2, 3 or 4 of this subsection is less than ten dollars, the vehicle license tax is ten dollars. The vehicle license tax collected pursuant to this paragraph shall be distributed to the recipients prescribed in this subsection based on the percentage of each recipient's rate to the sum of all of the rates.
C. The vehicle license tax is as follows for noncommercial trailers that are not travel trailers and that are less than six thousand pounds gross vehicle weight:
1. On initial registration, a one‑time vehicle license tax of one hundred five dollars.
2. On renewal of registration, a one‑time vehicle license tax of seventy dollars.
D. The vehicle license tax is as follows for a trailer or semitrailer that exceeds ten thousand pounds gross vehicle weight:
1. On initial registration, a one‑time vehicle license tax of five hundred fifty‑five dollars.
2. On renewal of registration or if previously registered in another state, a one‑time vehicle license tax of:
(a) If the trailer’s or semitrailer’s model year is less than six years old, three hundred fifty‑five dollars.
(b) If the trailer’s or semitrailer’s model year is at least six years old, one hundred dollars.
E. The vehicle license tax collected pursuant to subsection C or D of this section shall be distributed to the recipients prescribed in subsection B of this section based on the percentage of each recipient's rate to the sum of all of the rates.
F. For the purposes of subsection C of this section, "travel trailer" has the same meaning prescribed in section 28‑2003.
Sec. 2. Section 28-5808, Arizona Revised Statutes, is amended to read:
28-5808. Vehicle license tax distribution
A. The director shall distribute monies collected by the director pursuant to section 28‑5801, except monies deposited in the state general fund, on the first and fifteenth calendar day of each month as follows:
1. On the first calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, all of the Arizona highway user revenue fund monies received from the first through the fifteenth calendar day of the preceding month in the Arizona highway user revenue fund, except that on the first calendar day the director shall deposit, pursuant to sections 35‑146 and 35‑147, in the parity compensation fund established by section 41‑1720, 1.51 per cent of the portion of vehicle license tax revenues that otherwise would be deposited in the state highway fund from the first through the fifteenth calendar day of the preceding month. In addition, the state treasurer shall deposit, pursuant to sections 35-146 and 35-147, monies in the arizona highway user revenue fund from the state general fund in an amount equal to the reduction in vehicle license taxes as calculated by the director under section 28-5801, subsection B, paragraphs 2 and 4 for the first through the fifteenth calendar day of the preceding month.
2. On the fifteenth calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, all of the Arizona highway user revenue fund monies received from the sixteenth through the last day of the preceding month in the Arizona highway user revenue fund, except that on the fifteenth calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, in the parity compensation fund established by section 41‑1720, 1.51 per cent of the portion of vehicle license tax revenues that otherwise would be deposited in the state highway fund from the sixteenth through the last day of the preceding month. In addition, the state treasurer shall deposit, pursuant to sections 35-146 and 35-147, monies in the Arizona highway user revenue fund from the state general fund in an amount equal to the reduction in vehicle license taxes as calculated by the director under section 28-5801, subsection B, paragraphs 2 and 4 for the sixteenth through the last day of the preceding month. On the fifteenth calendar day, the director shall distribute or deposit all other monies received during the entire preceding month as follows:
(a) The county general fund monies to the county general fund.
(b) The county highway monies to the state treasurer to be apportioned among the counties for the same use as highway user revenue fund monies on the basis that the population of the unincorporated area of each county bears to the population of the unincorporated areas of all counties in this state.
(c) The incorporated cities and towns monies to the incorporated cities and towns of the county in proportion to the population of each.
3. The deposit of the monies in the parity compensation fund pursuant to paragraphs 1 and 2 of this subsection shall not impact the distribution of vehicle license tax revenues to the state general fund and to cities, towns and counties pursuant to this section.
B. The director shall distribute monies collected by the director pursuant to sections 28‑5804, 28‑5805, 28‑5806 and 28‑5810, except monies deposited in the state general fund, on the first and fifteenth calendar day of each month as follows:
1. On the first calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, 37.61 per cent of all monies received from the first through the fifteenth calendar day of the preceding month in the highway user revenue fund.
2. On the fifteenth calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, 37.61 per cent of all monies received from the sixteenth through the last day of the preceding month in the highway user revenue fund and distribute or deposit the following amounts as a percentage of all monies received pursuant to sections 28‑5804, 28‑5805, 28‑5806 and 28‑5810 during the entire preceding month as follows:
(a) 20.45 per cent to the county general fund.
(b) 4.91 per cent to the state treasurer to be apportioned among the counties for the same use as highway user revenue fund monies on the basis that the population of the unincorporated area of each county bears to the population of the unincorporated areas of all counties in this state.
(c) 20.45 per cent to the incorporated cities and towns of the county in proportion to the population of each.
(d) Except as provided in subsection C of this section, 1.64 per cent shall be deposited, pursuant to sections 35‑146 and 35‑147, in the state highway fund established by section 28‑6991.
(e) 4.09 per cent in the state highway fund established by section 28‑6991.
(f) 10.85 per cent shall be deposited, pursuant to sections 35‑146 and 35‑147, in the state general fund to aid school financial assistance.
C. Through September 30, 2003, if the department's authorized share of federal surface transportation program monies in each year is more than forty‑two million dollars, the director shall deposit each year in equal installments during the year an annual amount equal to the difference between this state's authorized share of federal surface transportation program monies and forty‑two million dollars from the amount prescribed in subsection B, paragraph 2, subdivision (d) of this section in the local transportation assistance fund established by section 28‑8101. Monies deposited in the local transportation assistance fund pursuant to this subsection shall be distributed to eligible cities, towns and counties as provided in section 28‑8103. The amount distributed pursuant to this subsection shall not exceed the amount prescribed in subsection B, paragraph 2, subdivision (d) of this section.
D. For purposes of this section the population of a county, city or town shall be determined as provided by section 28‑6532 or 42‑5033.01. If an incorporated city or town has had no federal enumeration of population, the supervisors shall both:
1. Appoint a qualified person to take an accurate census of the incorporated city or town.
2. Certify the results to the county treasurer, and the incorporated city or town shall share in the distribution as provided by this section.
Sec. 3. Appropriation; purpose; exemption
A. The sum of $___________ is appropriated from the ________ fund in fiscal year 2006-2007 to the department of transportation for the administration of this act.
B. The appropriation made in subsection A of this section is exempt from the provisions of section 35-190, Arizona Revised Statutes, relating to lapsing of appropriations.
Sec. 4. Retroactivity
This act is effective retroactively to from and after December 31, 2005.