[HISTORY: Adopted by the Suffolk County Legislature 11-8-1991 by L.L. No.
33-1991 (Ch. 363 of the 1985 Code). Amendments noted
where applicable. Uncodified sections of local laws amending these
provisions are included at the end of this chapter.]
GENERAL REFERENCES
Fees and charges — See Ch. 948.
As used in this chapter, the following terms shall have the
meanings indicated:
The same meaning as defined in § 104 of the Vehicle
and Traffic Law, as amended.
Any motor vehicle subject to the registration fee as provided
for in § 401, Subdivision 6, of the Vehicle and Traffic
Law.
The same meaning as defined in § 158 of the Vehicle
and Traffic Law, as amended.
[Amended 11-30-2001 by L.L. No. 21-2001; 11-17-2015 by L.L. No. 33-2015]
A.
Pursuant to the Vehicle and Traffic Law and § 1201, Subdivision
(e), and § 1202, Subdivisions (c) and (g), of the Tax Law,
a special motor vehicle use fee on vehicle registrations is hereby
imposed on motor vehicles registered within Suffolk County. Such fee
shall be charged in accordance with the following schedule:
(1)
A fee of $15 per year for passenger motor vehicles of a type commonly
used for noncommercial purposes, owned by residents of Suffolk County,
and weighing 3,500 pounds or less.
(2)
A fee of $30 per year for passenger motor vehicles of a type commonly
used for noncommercial purposes, owned by residents of Suffolk County,
and weighing more than 3,500 pounds.
(3)
A fee of $30 per year for trucks, buses and other such commercial
motor vehicles used principally in connection with a business carried
on within Suffolk County, except when owned and used in connection
with the operation of a farm by the owner or tenant thereof.
B.
The fee shall be paid for all registrations and renewals of registrations
for which the registration fee is established in § 401,
Subdivision (6)(a), (6)(d) or (7), of the Vehicle and Traffic Law.
(1)
The fee shall be applicable to an original or renewal registration
transaction only and not to a reregistration transaction. If no fee
for a registration transaction is due, no County motor vehicle use
fee shall be due on that transaction.
(2)
The applicability of such fee shall be determined based upon the
information on the application for registration, as well as any additional
documentation required by the Commissioner of Motor Vehicles.
(3)
The receipt for payment of such fee may be the registration certificate,
whether or not it indicates the amount of the fee paid.
A.
The fee imposed by this chapter shall not be imposed upon any vehicle
exempt from the registration fee pursuant to the Vehicle and Traffic
Law.
B.
The fee imposed by this chapter shall not be imposed upon nonprofit
religious, charitable or educational organizations qualified for exemption
with the New York State Department of Taxation and Finance.
A.
As authorized under Tax Law § 1202, Subdivision (c), the
motor vehicle use fee shall be administered and collected on behalf
of Suffolk County by the Commissioner of the New York State Department
of Motor Vehicles or his agents.
B.
Pursuant to Tax Law § 1202, Subdivision (c), the New York
State Commissioner of Motor Vehicles is authorized, on behalf of Suffolk
County, to make the payment of such fee a condition precedent to the
registration or registration renewal of any vehicle subject to the
fee imposed by this chapter.
C.
The Suffolk County Executive is hereby authorized and directed to
negotiate and enter into an agreement with the Commissioner of the
New York State Department of Motor Vehicles for the implementation
of this chapter, and such agreement shall provide for the exclusive
method of collection, custody and remittal of the proceeds of any
such fee and for the payment by the County of the reasonable expenses
incurred by the New York State Department of Motor Vehicles in connection
with the collection and administration of said fee. Such agreement
shall also provide that the Suffolk County Department of Audit and
Control, upon request, not more frequently than once in each calendar
year at a time agreed upon by the State Comptroller, shall audit the
accuracy of the payments, distributions and remittances to Suffolk
County pursuant to this chapter.
D.
The above agreement shall set forth, in detail, policies and procedures
for collection for underpayment and for refunds. Such agreement shall
also set forth procedures for deposit and retention of funds and indemnification.
Any determination made hereunder by the County of Suffolk shall
be reviewable pursuant to Article 78 of the Civil Practice Law and
Rules.
Whenever any person fails to pay the fee due hereunder, proceedings
to recover such fees, as well as any applicable penalties and/or interest,
shall be the responsibility of Suffolk County, as set forth in the
agreement. A final penalty schedule shall be subject to the approval
of the Suffolk County Legislature.
All fees collected hereunder and remitted to Suffolk County
shall be deposited into the Suffolk County Road Fund for purposes
of highway maintenance.
