1.2relating to transportation; amending local option taxes for transportation;
1.3broadening authority for county wheelage tax; amending authority for greater
1.4Minnesota transportation sales tax; making technical changes;amending
1.5Minnesota Statutes 2012, sections 163.051; 297A.993, subdivision 1.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7    Section 1. Minnesota Statutes 2012, section 163.051, is amended to read:
1.8163.051 METROPOLITAN COUNTY WHEELAGE TAX.
1.9    Subdivision 1. Tax authorized. (a) Except as provided in paragraph (b), the board
1.10of commissioners of each metropolitan county is authorized to levy by resolution a
1.11wheelage tax of $5 for the year 1972 up to $20 for calendar year 2014 and each subsequent
1.12year thereafter by resolution on each motor vehicle that is kept in such county when not in
1.13operation and that is subject to annual registration and taxation under chapter 168. The
1.14board may provide by resolution for collection of the wheelage tax by county officials
1.15or it may request that the tax be collected by the state registrar of motor vehicles, and.
1.16 The state registrar of motor vehicles shall collect such tax on behalf of the county if
1.17requested, as provided in subdivision 2.
1.18    (b) The following vehicles are exempt from the wheelage tax:
1.19    (1) motorcycles, as defined in section 169.011, subdivision 44;
1.20    (2) motorized bicycles, as defined in section 169.011, subdivision 45; and
1.21    (3) electric-assisted bicycles, as defined in section 169.011, subdivision 27; and
1.22    (4) (3) motorized foot scooters, as defined in section 169.011, subdivision 46.
1.23    Subd. 2. Collection by registrar of motor vehicles. The wheelage tax levied by
1.24any metropolitan county, if made collectible by the state registrar of motor vehicles,
2.1shall be certified by the county auditor to the registrar not later than August 1 in the year
2.2before the calendar year or years for which the tax is levied, and the registrar shall collect
2.3such tax with the motor vehicle taxes on the affected vehicles for such year or years.
2.4Every owner and every operator of such a motor vehicle shall furnish to the registrar all
2.5information requested by the registrar. No state motor vehicle tax on any such motor
2.6vehicle for any such year shall be received or deemed paid unless the applicable wheelage
2.7tax is paid therewith. The proceeds of the wheelage tax levied by any metropolitan county,
2.8less any amount retained by the registrar to pay costs of collection of the wheelage tax,
2.9shall be paid to the commissioner of management and budget and deposited in the state
2.10treasury to the credit of the county wheelage tax fund of each metropolitan county.
2.11    Subd. 2a. Tax proceeds deposited; costs of collection; appropriation.
2.12Notwithstanding the provisions of any other law, the state registrar of motor vehicles shall
2.13deposit the proceeds of the wheelage tax imposed by subdivision 2, to the credit of the
2.14county wheelage tax fund account of each metropolitan county. The amount necessary to
2.15pay the costs of collection of said tax is appropriated from the county wheelage tax fund
2.16 account of each metropolitan county to the state registrar of motor vehicles.
2.17    Subd. 3. Distribution to metropolitan county; appropriation. On or before
2.18April 1 in 1972 and each subsequent year, the commissioner of management and budget
2.19 On a monthly basis, the registrar of motor vehicles shall issue a warrant in favor of the
2.20treasurer of each metropolitan county for which the registrar has collected a wheelage tax
2.21in the amount of such tax then on hand in the county wheelage tax fund account. There
2.22is hereby appropriated from the county wheelage tax fund account each year, to each
2.23metropolitan county entitled to payments authorized by this section, sufficient moneys
2.24to make such payments.
2.25    Subd. 4. Use of tax. The treasurer of each metropolitan county receiving moneys
2.26 payments under subdivision 3 shall deposit such moneys payments in the county road and
2.27bridge fund. The moneys shall be used for purposes authorized by law which are highway
2.28purposes within the meaning of the Minnesota Constitution, article 14.
2.29    Subd. 6. Metropolitan county defined. "Metropolitan county" means any of the
2.30counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
2.31    Subd. 7. Offenses; penalties; application of other laws. (a) Any owner or operator
2.32of a motor vehicle who shall willfully give gives any false information relative to the tax
2.33herein authorized by this section to the registrar of motor vehicles or any metropolitan
2.34 county, or who shall willfully fail or refuse fails or refuses to furnish any such information,
2.35shall be is guilty of a misdemeanor.
3.1(b) Except as otherwise herein provided in this section, the collection and payment
3.2of a wheelage tax and all matters relating thereto shall be are subject to all provisions of
3.3law relating to collection and payment of motor vehicle taxes so far as applicable.

3.4    Sec. 2. Minnesota Statutes 2012, section 297A.993, subdivision 1, is amended to read:
3.5    Subdivision 1. Authorization; rates. Notwithstanding section 297A.99,
3.6subdivisions 1, 2, 3, 5, and 13, or 477A.016, or any other law, the board of a county outside
3.7the metropolitan transportation area, as defined under section 297A.992, subdivision 1, or
3.8more than one county outside the metropolitan transportation area acting under a joint
3.9powers agreement, may by resolution of the county board, or each of the county boards,
3.10following a public hearing impose (1) a transportation sales tax at a rate of up to one-half
3.11of one percent on retail sales and uses taxable under this chapter, and (2) an excise tax
3.12of $20 per motor vehicle, as defined in section 297B.01, subdivision 11, purchased or
3.13acquired from any person engaged in the business of selling motor vehicles at retail,
3.14occurring within the jurisdiction of the taxing authority. The taxes imposed under this
3.15section are subject to approval by a majority of the voters in each of the counties affected
3.16at a general election who vote on the question to impose the taxes.
3.17EFFECTIVE DATE.This section is effective the day following final enactment.