View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
H0689.....................................................by WAYS AND MEANS MOTOR VEHICLES - REGISTRATION FEES - Amends existing law relating to the generation of highway revenues to revise the apportionment of moneys from the highway distribution account; to increase the annual registration fee on motor vehicles with a maximum gross weight not exceeding eight thousand pounds; to increase operating fees for commercial, noncommercial and farm vehicles having a maximum gross weight not exceeding sixty thousand pounds; to increase the registration fee on commercial trailers; to increase the fees for vehicles having a maximum gross weight in excess of sixty thousand pounds; to increase the motor fuel tax from twenty-five cents to twenty-eight cents per gallon; to increase the annual fee for gaseous fuel permits; and directing the Idaho Transportation Department to apply the fee schedules to certain registrations effective on and after January 1, 2009, to all applications submitted during the period July through December 2008. 03/26 House intro - 1st rdg - to printing 03/27 Rpt prt - to 2nd rdg 03/28 2nd rdg - to 3rd rdg 04/01 Ref'd to Transp
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 689 BY WAYS AND MEANS COMMITTEE 1 AN ACT 2 RELATING TO GENERATION OF HIGHWAY REVENUES; AMENDING SECTION 40-701, IDAHO 3 CODE, TO REVISE THE APPORTIONMENT OF MONEYS FROM THE HIGHWAY DISTRIBUTION 4 ACCOUNT AND TO MAKE A TECHNICAL CORRECTION; AMENDING SECTION 49-402, IDAHO 5 CODE, TO INCREASE THE ANNUAL REGISTRATION FEE ON MOTOR VEHICLES WITH A 6 MAXIMUM GROSS WEIGHT NOT EXCEEDING EIGHT THOUSAND POUNDS; AMENDING SECTION 7 49-434, IDAHO CODE, TO INCREASE OPERATING FEES FOR COMMERCIAL, NONCOMMER- 8 CIAL AND FARM VEHICLES HAVING A MAXIMUM GROSS WEIGHT NOT EXCEEDING SIXTY 9 THOUSAND POUNDS, TO INCREASE THE REGISTRATION FEE ON COMMERCIAL TRAILERS 10 AND TO INCREASE THE FEES FOR VEHICLES HAVING A MAXIMUM GROSS WEIGHT IN 11 EXCESS OF SIXTY THOUSAND POUNDS; AMENDING SECTION 63-2402, IDAHO CODE, TO 12 INCREASE THE MOTOR FUEL TAX FROM TWENTY-FIVE CENTS TO TWENTY-EIGHT CENTS 13 PER GALLON; AMENDING SECTION 63-2424, IDAHO CODE, TO INCREASE THE ANNUAL 14 FEE FOR GASEOUS FUEL PERMITS; DIRECTING THE IDAHO TRANSPORTATION DEPART- 15 MENT TO APPLY THE FEE SCHEDULES IN SECTION 3 OF THIS ACT TO REGISTRATIONS 16 EFFECTIVE ON AND AFTER JANUARY 1, 2009, TO ALL APPLICATIONS SUBMITTED DUR- 17 ING THE PERIOD JULY THROUGH DECEMBER 2008; PROVIDING SEVERABILITY; AND 18 PROVIDING EFFECTIVE DATES. 19 Be It Enacted by the Legislature of the State of Idaho: 20 SECTION 1. That Section 40-701, Idaho Code, be, and the same is hereby 21 amended to read as follows: 22 40-701. HIGHWAY DISTRIBUTION ACCOUNT -- APPORTIONMENT. (1) There is 23 established in the state treasury an account known as the "Highway Distribu- 24 tion Account," to which shall be credited: 25 (a) Moneys as provided by sections 63-2412(1)(e)4 and 63-2418(3), Idaho 26 Code; 27 (b) All moneys collected by the department,theirits agents and vendors, 28 and county assessors and sheriffs, under the provisions of title 49, Idaho 29 Code, except as otherwise specifically provided for; and 30 (c) All other moneys as may be provided by law. 31 (2) The highway distribution account shall be apportioned as follows: 32 (a) Sixteen million eight hundred thousand dollars ($16,800,000) to the 33 law enforcement fund established in section 67-2914, Idaho Code, provided 34 however, on the first working day of each month, one million four hundred 35 thousand dollars ($1,400,000) shall be transferred; 36 (b) Of the amount remaining: 37 (i) Thirty-eight percent (38%) to local units of government as pro- 38 vided in section 40-709, Idaho Code; and 39 (bii)Fifty-sevenSixty-two percent (5762%) to the state highway 40 account established in section 40-702, Idaho Code; and41(c) Five percent (5%) to the law enforcement account, established in sec-42tion 67-2914, Idaho Code. 43 The state controller shall cause the remittance of the moneys apportioned to 2 1 local units of government not later than January 25, April 25, July 25 and 2 October 25 of each year, and to the state highway account and the law enforce- 3 ment account as the moneys become available to the highway distribution 4 account. 5 (3) Interest earned on the investment of idle moneys in the highway dis- 6 tribution account shall be paid to the highway distribution account. 7 (4) All idle moneys in the dedicated highway trust or asset accounts or 8 subaccounts established from highway user revenues, reimbursements, fees or 9 permits shall be invested by the state treasurer in the same manner as pro- 10 vided under section 67-1210, Idaho Code, with respect to other surplus or idle 11 moneys in the state treasury. Interest earned on the investments shall be 12 returned to the various highway trust or asset accounts and subaccounts. 13 SECTION 2. That Section 49-402, Idaho Code, be, and the same is hereby 14 amended to read as follows: 15 49-402. ANNUAL REGISTRATION. (1) The annual fee for operating each pickup 16 truck, each neighborhood electric vehicle and each other motor vehicle having 17 a maximum gross weight not in excess of eight thousand (8,000) pounds shall 18 be: 19 Vehicles one (1) and two (2) years old ....................... $48.0084.00 20 Vehicles three (3) and four (4) years old .................... $36.0084.00 21 Vehicles five (5) and six (6) years old ...................... $36.0060.00 22 Vehicles seven (7) and eight (8) years old ................... $24.0060.00 23 Vehicles over eight (8) years old ............................ $24.0036.00 24 There shall be twelve (12) registration periods, starting in January for 25 holders of validation registration stickers numbered 1, and proceeding consec- 26 utively through December for holders of validation registration stickers num- 27 bered 12, each of which shall start on the first day of a calendar month and 28 end on the last day of the twelfth month from the first day of the beginning 29 month. Registration periods shall expire midnight on the last day of the reg- 30 istration period in the year designated by the validation registration 31 sticker. The numeral digit on the validation registration stickers shall, as 32 does the registration card, fix the registration period under the staggered 33 plate system of Idaho for the purpose of reregistration and notice of expira- 34 tion. 35 A vehicle that has once been registered for any of the above designated 36 periods shall, upon reregistration, be registered for the period bearing the 37 same number, and the registration card shall show and be the exclusive proof 38 of the expiration date of registration and licensing. Vehicles may be ini- 39 tially registered for less than a twelve (12) month period, or for more than a 40 twelve (12) month period, and the fee prorated on a monthly basis if the frac- 41 tional registration tends to fulfill the purpose of the monthly series regis- 42 tration system. 43 (2) For all school buses operated either by a nonprofit, nonpublic school 44 or operated pursuant to a service contract with a school district for trans- 45 porting children to or from school or in connection with school approved 46 activities, the annual fee shall be twenty-four dollars ($24.00). 47 (3) For all motorcycles and all-terrain vehicles operated upon the public 48 highways the annual fee shall be nine dollars ($9.00). For operation of an 49 all-terrain vehicle or motorcycle off the public highways, the fee specified 50 in section 67-7122, Idaho Code, shall be paid. Registration exemptions pro- 51 vided in section 49-426(2), (3) and (4), Idaho Code, apply to all-terrain 52 vehicles and motorcycles used for the purposes described in subsections (2), 53 (3) and (4) of section 49-426, Idaho Code. 3 1 (4) For all motor homes the fee shall be as specified in subsection (1) 2 of this section and shall be in addition to the fees provided for in section 3 49-445, Idaho Code. 4 (5) Registration fees shall not be subject to refund. 5 (6) A financial institution or repossession service contracted to a 6 financial institution repossessing vehicles under the terms of a security 7 agreement shall move the vehicle from the place of repossession to the finan- 8 cial institution's place of business on a repossession plate. The repossession 9 plate shall also be used for demonstrating the vehicle to a prospective pur- 10 chaser for a period not to exceed ninety-six (96) hours. The registration fees 11 for repossession plates shall be as required in subsection (1) of this section 12 for a vehicle one (1) and two (2) years old. All other fees required under 13 chapter 4, title 49, Idaho Code, shall be in addition to the registration fee. 14 The repossession plate shall be issued on an annual basis by the department. 15 (7) In addition to the annual registration fee in this section, there 16 shall be an initial program fee of twenty-five dollars ($25.00) and an annual 17 program fee of fifteen dollars ($15.00) for all special license plate programs 18 for those license plates issued pursuant to sections 49-404A, 49-407, 49-408, 19 49-409, 49-414, 49-416, 49-418 and 49-418D, Idaho Code. For special plates 20 issued pursuant to sections 49-406 and 49-406A, Idaho Code, there shall be an 21 initial program fee of twenty-five dollars ($25.00) but there shall be no 22 annual renewal fee. For special plates issued pursuant to sections 49-415C, 23 49-415D, 49-416A, 49-416B, 49-416C, 49-416D, 49-416E, 49-417, 49-417A, 24 49-417B, 49-417C, 49-418A, 49-418B, 49-418C, 49-418E, 49-419, 49-419A, 25 49-419B, 49-419C, 49-419D, 49-420, 49-420A, 49-420B, 49-420C, 49-420D, 49-420E 26 and 49-420G, Idaho Code, there shall be an initial program fee of thirty-five 27 dollars ($35.00) and an annual program fee of twenty-five dollars ($25.00). 28 The fees contained in this subsection shall be applicable to all new special 29 plate programs. The initial program fee and the annual program fee shall be 30 deposited in the state highway account and shall be used to fund the cost of 31 administration of special license plate programs, unless otherwise specified 32 by law. 33 SECTION 3. That Section 49-434, Idaho Code, be, and the same is hereby 34 amended to read as follows: 35 49-434. OPERATING FEES. (1) There shall be paid on all commercial vehi- 36 cles, noncommercial vehicles, and on all farm vehicles having a maximum gross 37 weight not in excess of sixty thousand (60,000) pounds, an annual registration 38 fee in accordance with the following schedule. 39 Unladen Weight for Wreckers Annual Registration Fee 40 Maximum Gross Weight Noncommercial and Commercial 41 For Other Vehicles Farm Vehicles Vehicles 42 (Pounds) and Wreckers 43 8,001-16,000 inc. ................... $48.0084.00 $48.0084.00 44 16,001-26,000 inc. ...................61.08103.80143.40243.84 45 26,001-30,000 inc. ...................91.68151.32223.80369.24 46 30,001-40,000 inc. ...................130.08208.08291.60466.56 47 40,001-50,000 inc. ...................188.28291.84360.00558.00 48 50,001-60,000 inc. ...................311.88467.88515.40773.16 49 (2) There shall be paid on all commercial vehicles, irrespective of body 50 type, and on all farm vehicles having a maximum gross weight in excess of 51 sixty thousand (60,000) pounds, an annual registration fee in the amount pre- 52 scribed by subsection (8) of this section, as applicable. 53 (3) In addition, the annual registration fee for trailers shall be: 4 1 (a) Trailer or semitrailer in a combination of vehicles ......$15.0024.00 2 (b) Rental utility trailer with a gross weight of two thousand (2,000) 3 pounds or less .................................................$8.0012.00 4 (c) Rental utility trailer with a gross weight over two thousand (2,000) 5 pounds ........................................................$15.0024.00 6 (4) As an option to the trailer and semitrailer and rental utility 7 trailer annual registrations issued pursuant to subsection (3) of this sec- 8 tion, the department may provide a nonexpiring registration for trailers and 9 semitrailers, and an optional, extended registration for rental utility 10 trailers. 11 (a) For trailers and semitrailers, the nonexpiring registration fee shall 12 be one hundredfiveforty-four dollars ($105144). The license plate origi- 13 nally issued shall remain on the trailer or semitrailer until the regis- 14 tration is canceled. If the registrant does not transfer the plate and 15 registration to another trailer or semitrailer titled to the registrant, 16 the plate and registration shall be canceled and no part of the fee is 17 subject to refund. Provided however, the registrant may transfer the 18 nonexpiring plate and registration to another trailer or semitrailer 19 titled to the registrant. The registration document shall be the official 20 record of the status of the nonexpiring registration. No pressure- 21 sensitive validation sticker shall be required or issued for such 22 nonexpiring license plate. 23 (b) For rental utility trailers, the registrant may prepay the annual 24 registration for an additional one (1), two (2), three (3) or four (4) 25 years, but in no event shall the optional registration period extend 26 beyond five (5) years. The fee shall be as specified in subsection (3)(b) 27 or (c) of this section. A pressure-sensitive sticker shall be used to val- 28 idate the license plate. The license plate shall become void if the 29 owner's interest in the rental utility trailer changes during the five (5) 30 year period. If the owner fails to enter the rental utility trailer on the 31 annual renewal application during the five (5) year period, the registra- 32 tion record shall be purged. Any unrenewed plate shall be returned to the 33 department if it is not entered on the renewal application. 34 (5) A fleet registration option is available to owners who have twenty- 35 five (25) or more commercial or farm vehicles or any combination thereof. Such 36 owners may register all of their company vehicles with the department in lieu 37 of registering with a county assessor. To qualify the fleet must be owned and 38 operated under the unified control of one (1) person and the vehicles must be 39 physically garaged and maintained in two (2) or more counties. Fleet registra- 40 tion shall not include fleets of rental vehicles. The department shall provide 41 a registration application to the owner and the owner shall provide all infor- 42 mation that the department determines is necessary. The department shall 43 devise a special license plate numbering system for fleet-registered vehicles 44 as an alternative to county license plates. The fleet registration application 45 and all subsequent registration renewals shall include the physical address 46 where a vehicle is principally used, garaged and maintained. The fleet owner 47 shall report the physical address to the department upon initial registration, 48 on each renewal, and at any time a vehicle registered under this option is 49 permanently transferred to another location. 50 (6) If the ownership of a vehicle changes during the registration period, 51 the original owner may transfer the plate to another vehicle. The remaining 52 fee shall be credited against the cost of the new registration. Refunds may be 53 given for any unexpired portion of the vehicle registration fee if the plate 54 is not transferred by the owner to another vehicle. Any request for refund 55 shall include surrender of the license plate, validation sticker and registra- 5 1 tion document. Owners of vehicles registered under the international registra- 2 tion plan may request a refund of the unexpired portion of the Idaho vehicle 3 registration fee by presenting evidence from the base jurisdiction that the 4 license plate, validation sticker and registration document have been surren- 5 dered. A license plate shall not be transferred to another owner when the own- 6 ership of a vehicle changes. The owner shall obtain a replacement plate, vali- 7 dation sticker if required, and a registration document when a plate is lost, 8 destroyed or becomes illegible. 9 (7) An administrative fee of four dollars ($4.00) shall be paid and 10 deposited to the state highway account on all registrations completed by the 11 department under subsection (1) or (8)(a) of this section. Vehicles registered 12 under subsection (8)(b) of this section shall pay the fee provided in section 13 49-435(2), Idaho Code. 14 (8) There shall be paid on all commercial and farm vehicles having a max- 15 imum gross weight in excess of sixty thousand (60,000) pounds, a registration 16 fee based upon the maximum gross weight of a vehicle as declared by the owner 17 and the total number of miles driven on roads and highways in the state, 18 county, city and highway district systems in Idaho, and if registered under 19 the international registration plan (IRP), in all other jurisdictions. The 20 appropriate registration fee shall be determined as follows: 21 (a) If the owner registers vehicles under the international registration 22 plan (IRP), the appropriate mileage column shall be determined by the 23 total miles an owner operated a fleet of vehicles on roads and highways in 24 the state, county, city and highway district systems in Idaho and in all 25 other jurisdictions in the preceding year, as defined in section 49-117, 26 Idaho Code, and by the maximum gross weight of each vehicle within a 27 fleet. 28 (b) If the owner registers vehicles under the international registration 29 plan and determines that the average international registration plan fleet 30 miles, calculated by dividing the total IRP fleet miles in all jurisdic- 31 tions by the number of registered vehicles, is less than fifty thousand 32 one (50,001) miles, the owner may apply to the department for refund of a 33 portion of the registration fees paid, consistent with the fee schedules 34 set forth in this section. The department shall provide an application for 35 the refund. An owner making application for refund under this section 36 shall be subject to auditing as provided in section 49-439, Idaho Code. 37 (c) If the owner is not registering vehicles under the international reg- 38 istration plan, the appropriate mileage column shall be determined by the 39 total miles the owner operated each of the vehicles to be registered on 40 roads and highways in the state, county, city and highway district systems 41 in Idaho in the preceding year and by the maximum gross weight of each 42 vehicle. 43 Maximum Gross 44 Weight of Vehicle Total Miles Driven 45 (Pounds) 46 1 to 7,501 to 20,001 to 35,001 to Over 47 7,500 20,000 35,000 50,000 50,000 48 60,001-62,000 $223$511$789$1,068$1,56049 278.76 638.40 986.64 1,334.88 1,950.00 50 62,001-64,000 $251$576$890$1,205$1,76051 313.80 720.24 1,113.12 1,506.00 2,199.96 52 64,001-66,000 $280$642$992$1,342$1,96053 350.04 802.08 1,239.60 1,677.12 2,450.04 54 66,001-68,000 $309$707$1,093$1,479$2,16055 386.28 883.92 1,366.08 1,848.24 2,700.00 6 1 Maximum Gross 2 Weight of Vehicle Total Miles Driven 3 (Pounds) 4 68,001-70,000 $337$773$1,194$1,615$2,3605 421.20 965.76 1,492.56 2,019.36 2,949.96 6 70,001-72,000 $366$838$1,295$1,752$2,5607 457.56 1,047.60 1,619.04 2,190.48 3,200.04 8 72,001-74,000 $394$904$1,396$1,889$2,7609 492.48 1,129.44 1,745.52 2,361.60 3,450.00 10 74,001-76,000 $423$969$1,498$2,026$2,96011 528.72 1,211.28 1,872.00 2,532.72 3,699.96 12 76,001-78,000 $451$1,035$1,599$2,163$3,16013 563.76 1,293.12 1,998.48 2,703.84 3,950.04 14 78,001-80,000 $480$1,100$1,700$2,300$3,36015 600.00 1,374.96 2,124.96 2,874.96 4,200.00 16 80,001-82,000 $494$1,133$1,751$2,368$3,46017 617.52 1,415.88 2,188.20 2,960.52 4,325.04 18 82,001-84,000 $509$1,165$1,801$2,437$3,56019 636.24 1,456.80 2,251.44 3,046.08 4,449.96 20 84,001-86,000 $523$1,198$1,852$2,505$3,66021 653.76 1,497.72 2,314.68 3,131.64 4,575.00 22 86,001-88,000 $537$1,231$1,902$2,574$3,76023 671.28 1,538.64 2,377.92 3,217.32 4,700.04 24 88,001-90,000 $551$1,264$1,953$2,642$3,86025 688.80 1,579.56 2,441.28 3,302.88 4,824.96 26 90,001-92,000 $566$1,296$2,004$2,711$3,96027 707.52 1,620.48 2,504.52 3,388.44 4,950.00 28 92,001-94,000 $580$1,329$2,054$2,779$4,06029 725.04 1,661.40 2,567.76 3,474.00 5,075.04 30 94,001-96,000 $594$1,362$2,105$2,848$4,16031 742.56 1,702.44 2,631.00 3,559.56 5,199.96 32 96,001-98,000 $609$1,395$2,155$2,916$4,26033 761.28 1,743.36 2,694.24 3,645.12 5,325.00 34 98,001-100,000 $623$1,427$2,206$2,985$4,36035 778.80 1,784.28 2,757.48 3,730.68 5,450.04 36 100,001-102,000 $637$1,460$2,257$3,053$4,46037 796.20 1,825.20 2,820.72 3,816.24 5,574.96 38 102,001-104,000 $651$1,493$2,307$3,121$4,56039 813.72 1,866.12 2,883.96 3,901.80 5,700.00 40 104,001-106,000 $666$1,526$2,358$3,190$4,66041 832.56 1,907.04 2,947.20 3,987.36 5,825.04 42 106,001-108,000 $680$1,558$2,408$3,258$4,76043 849.96 1,947.96 3,010.44 4,072.92 5,949.96 44 108,001-110,000 $694$1,591$2,459$3,327$4,86045 867.48 1,988.88 3,073.68 4,158.48 6,075.00 46 110,001-112,000 $709$1,624$2,510$3,395$4,96047 886.20 2,029.80 3,136.92 4,244.04 6,200.04 48 112,001-114,000 $723$1,657$2,560$3,464$5,06049 903.72 2,070.72 3,200.16 4,329.60 6,324.96 50 114,001-116,000 $737$1,689$2,611$3,532$5,16051 921.24 2,111.64 3,263.40 4,415.16 6,450.00 52 116,001-118,000 $751$1,722$2,661$3,601$5,26053 938.76 2,152.56 3,326.64 4,500.72 6,575.04 54 118,001-120,000 $766$1,755$2,712$3,669$5,36055 957.48 2,193.48 3,389.88 4,586.28 6,699.96 7 1 Maximum Gross 2 Weight of Vehicle Total Miles Driven 3 (Pounds) 4 120,001-122,000 $780$1,788$2,763$3,738$5,4605 975.00 2,234.40 3,453.12 4,671.84 6,825.00 6 122,001-124,000 $794$1,820$2,813$3,806$5,5607 992.52 2,275.32 3,516.36 4,757.40 6,950.04 8 124,001-126,000 $809$1,853$2,864$3,874$5,6609 1,011.24 2,316.24 3,579.60 4,842.96 7,074.96 10 126,001-128,000 $823$1,886$2,914$3,943$5,76011 1,028.76 2,357.16 3,642.84 4,928.52 7,200.00 12 128,001-129,000 $837$1,918$2,965$4,011$5,86013 1,046.28 2,398.08 3,706.08 5,014.08 7,325.04 14 (d) In addition to the fees set forth in paragraphs (a) and (c) of this 15 subsection (8), an owner or operator may purchase a temporary permit as 16 provided in section 49-432(2), Idaho Code, for operation of a vehicle at a 17 weight in excess of the current, valid, registered maximum gross vehicle 18 weight. The permit so issued shall be specific to the motor vehicle to 19 which it is issued. No permit or fee shall be transferable or apportion- 20 able to any other vehicle, nor shall any such fee be refundable. 21 (e) Any commercial or farm vehicle registered for more than sixty thou- 22 sand (60,000) pounds up to one hundred six thousand (106,000) pounds 23 traveling fewer than two thousand five hundred (2,500) miles annually on 24 roads and highways in the state, county, city and highway district systems 25 in Idaho shall pay an annual registration fee oftwothree hundredfifty-26fiveeighteen dollars and seventy-two cents ($255318.72). The provisions 27 of section 49-437(2), Idaho Code, shall not apply to vehicles registered 28 under this subsection (8)(e). 29 (9) (a) During the first registration year that the fee schedule in sub- 30 section (8)(c) of this section is in use, an owner shall use the mileage 31 data from the records used to report the mileage use fee in the immedi- 32 ately preceding year as the basis for determining the appropriate regis- 33 tration fee schedule. 34 (b) Any owner who registers a motor vehicle for the first time and who 35 has no mileage history for the vehicle shall estimate the miles to deter- 36 mine the appropriate fee schedule in subsection (8)(c) of this section. 37 When estimating the miles, the owner shall provide a statement on the 38 application of the method used to arrive at the estimated miles. 39 (c) Any owner using any fee schedule other than the highest fee schedule 40 under subsection (8)(c) of this section, shall certify at the time of reg- 41 istration that the miles operated in the preceding year do not exceed the 42 schedule applied for. Any owner using a fee schedule under subsection 43 (8)(c) of this section that is less than the highest schedule shall main- 44 tain records to substantiate the use of the schedule as required by sec- 45 tion 49-439, Idaho Code. 46 (10) An owner registering under subsection (8)(a) or (8)(c) of this sec- 47 tion may elect to pay the full annual registration fee at the time of regis- 48 tration or renewal of registration, or an owner may pay at least one-quarter 49 (1/4) of the annual registration fee due. The remainder of the annual Idaho 50 registration fee shall be paid in three (3) equal installments on dates as 51 billed by the department. 52 (11) An owner registering or renewing a registration under subsection 53 (8)(a) of this section electing to use installment payments as provided in 54 subsection (10) of this section, shall pay all of the fees due to other IRP 55 jurisdictions in addition to one-quarter (1/4) of the Idaho fee due at the 8 1 time of registration or reregistration. The remainder of the annual Idaho reg- 2 istration fee shall be paid in three (3) equal installments on dates as billed 3 by the department. 4 (12) If any vehicle or combinations of vehicles haul nonreducible loads, 5 as authorized under the provisions of section 49-1004, Idaho Code, and weigh 6 less than the starting weights per axle configuration listed in column 1 of 7 subsection (2), section 49-1004, Idaho Code, then and in that event there 8 shall be paid for that vehicle, in addition to the other fees required in this 9 section, an additional use fee of 2.1 mills per mile for each two thousand 10 (2,000) pounds or fraction thereof of the maximum gross weight in excess of 11 those set forth in section 49-1001, Idaho Code. 12 SECTION 4. That Section 63-2402, Idaho Code, be, and the same is hereby 13 amended to read as follows: 14 63-2402. IMPOSITION OF TAX UPON MOTOR FUEL. (1) A tax is hereby imposed 15 upon the distributor who receives motor fuel in this state. The legal inci- 16 dence of the tax imposed under this section is borne by the distributor. The 17 tax becomes due and payable upon receipt of the motor fuel in this state by 18 the distributor unless such tax liability has previously accrued to another 19 distributor pursuant to this section. The tax shall be imposed without regard 20 to whether use is on a governmental basis or otherwise, unless exempted by 21 this chapter. 22 (2) The tax imposed in this section shall be at the rate oftwenty-five23 twenty-eight cents (2528¢) per gallon of motor fuel received. This tax shall 24 be subject to the exemptions, deductions and refunds set forth in this chap- 25 ter. 26 (3) Nothing in this chapter shall prohibit the distributor who is liable 27 for payment of the tax imposed under subsection (1) of this section from 28 including as part of the selling price an amount equal to such tax on motor 29 fuels sold or delivered by such distributor; provided however, that nothing in 30 this chapter shall be deemed to impose tax liability on any person to whom 31 such fuel is sold or delivered except as provided in subsection (6) of this 32 section. 33 (4) Any person coming into this state in a motor vehicle may transport in 34 the manufacturer's original tank of that vehicle, for his own use only, not 35 more than thirty (30) gallons of motor fuel for the purpose of operating that 36 motor vehicle, without complying with the provisions of this chapter. 37 (5) The tax imposed in this section does not apply to: 38 (a) Special fuels that have been dyed at a refinery or terminal under the 39 provisions of 26 U.S.C. section 4082 and regulations adopted thereunder, 40 or under the clean air act and regulations adopted thereunder except as 41 provided in section 63-2425, Idaho Code; or 42 (b) Special fuel dispensed into a motor vehicle which uses gaseous spe- 43 cial fuels and which displays a valid gaseous special fuels permit under 44 section 63-2424, Idaho Code; or 45 (c) Special fuels that are gaseous special fuels, as defined in section 46 63-2401, Idaho Code, except that part thereof that is delivered into the 47 fuel supply tank or tanks of a motor vehicle; or 48 (d) Aircraft engine fuel subject to tax under section 63-2408, Idaho 49 Code. 50 (6) Should the distributor of first receipt be exempt from imposition of 51 the tax as a matter of federal law, by virtue of its status as a federally- 52 recognized Indian tribe or member of such tribe, such distributor shall not 53 bear the tax's legal incidence and must pass the tax through as part of the 9 1 selling price of the fuel. Such distributor shall retain the administrative 2 obligation to remit the tax, and such obligation shall accrue upon receipt in 3 accordance with subsection (1) of this section. Should a retailer otherwise 4 subject to the tax be exempt from imposition of the tax as a matter of federal 5 law, by virtue of its status as a federally-recognized Indian tribe or member 6 of such tribe, the retailer shall not bear the tax's legal incidence and must 7 pass the tax through as part of the selling price of the fuel to the consumer, 8 unless such consumer is exempt from imposition of the tax as a matter of fed- 9 eral law, by virtue of its status as a federally-recognized Indian tribe or 10 membership in such tribe, and the retailer shall be entitled to claim a credit 11 against taxes otherwise due and owing under this chapter or a tax refund, 12 together with interest, attributable to the fuel purchased by such consumer. 13 SECTION 5. That Section 63-2424, Idaho Code, be, and the same is hereby 14 amended to read as follows: 15 63-2424. GASEOUS FUELS. (1) In the case of special fuels which are in a 16 gaseous form, the commission shall provide by rule the method to be used for 17 converting the measurement of the fuel to the equivalent of gallons for the 18 purpose of applying tax rates. The method provided shall cause the tax rate 19 provided in section 63-2402, Idaho Code, to apply to an amount of gaseous 20 fuels having energy equal to one (1) gallon of gasoline. 21 (2) As an alternative to the provisions of subsection (1) of this sec- 22 tion, an annual fee in lieu of the excise tax may be collected on a vehicle 23 powered by gaseous fuels. The rate of the fee shall be based on the following 24 schedule for all types of gaseous fuels as adjusted by the formula for prora- 25 tion set out below. The permits shall be sold by gaseous fuels vendors dis- 26 pensing gaseous fuels into motor vehicles. 27 VEHICLE TONNAGE (GVW) FEE 28 0 -- 8,000 $60.00105.00 29 8,001 -- 16,000 $89.00155.00 30 16,001 -- 26,000 $179.00313.00 31 26,001 and above $208.00364.00 32 Permits for vehicles which are converted to gaseous fuels after the first of 33 July in any year shall have the fee prorated for the appropriate number of 34 months until renewal. The commission shall provide by rule the method to be 35 used for converting the measurement of fuel to the equivalent of gallons for 36 the purpose of applying increases in tax rates after this law becomes effec- 37 tive. A decal issued by the commission shall be displayed in any vehicle for 38 which a permit is issued hereunder as evidence that the annual fee has been 39 paid in lieu of the fuel tax. This decal shall be displayed in a conspicuous 40 place. 41 SECTION 6. The Idaho Transportation Department is authorized and directed 42 to apply the fee schedules in Section 3 of this act to registrations effective 43 on and after January 1, 2009, to all applications submitted during the period 44 July through December 2008. 45 SECTION 7. SEVERABILITY. The provisions of this act are hereby declared 46 to be severable and if any provision of this act or the application of such 47 provision to any person or circumstance is declared invalid for any reason, 48 such declaration shall not affect the validity of the remaining portions of 49 this act. 50 SECTION 8. Sections 1, 6 and 7 of this act shall be in full force and 10 1 effect on and after July 1, 2008. Sections 2, 3, 4 and 5 of this act shall be 2 in full force and effect on and after January 1, 2009.
STATEMENT OF PURPOSE
RS 18161C1
The purpose of this bill is to generate revenue for
transportation investments. The proposal will raise passenger
vehicle registrations and vehicle registrations on vehicles over
8,000 gross vehicle weight. The proposal will also increase the
state fuel tax from 25 cents to 28 cents. It will hold the Idaho
State Police at $16.8 million from this point forward and adjust
the Highway Distribution Account formula to reflect a 38%
distribution to locals and a 62% distribution to the Idaho
Transportation Department.
FISCAL NOTE
This legislation will raise $23.5 million from passenger
vehicles. It will raise $6.7 million from trucks and trailers
between 8,001 and 60,000 gross vehicle weight and $11.3 million
from trucks over 60,000 gross vehicle weight. It will also
generate $27 million in fuel tax revenue. The total of this bill
will raise $68.5 million to be distributed to the Highway
Distribution Account.
Contact
Name: Pam Lowe, Director, Idaho Transportation Department
Phone: (208) 334-8807
Darrell Manning, Chair, Idaho Transportation Board
(208) 334-8808
STATEMENT OF PURPOSE/FISCAL NOTE H 689