[Adopted 12-8-2008 by L.L. No. 6-2008]
The Dutchess County Legislature hereby finds and determines that the New York State tax laws allow the Commissioner of the New York State Department of Motor Vehicles to collect a special motor vehicle use fee imposed by the County. The Dutchess County Legislature further finds and determines that imposing a local fee on the vehicles registered in Dutchess County will generate additional revenues for the County. Therefore, the purpose of this article is to impose a special motor vehicle use fee on vehicle registration and authorize the collection of said fee by the New York State Department of Motor Vehicles.
The fees collected pursuant to this article shall be deposited with the Dutchess County Commissioner of Finance and shall be used to fund County highway improvements.
As used in this article, the following terms shall have the meanings indicated:
- As defined in § 104 of the Vehicle and Traffic Law, as amended.
- PASSENGER MOTOR VEHICLE
- Any motor vehicle subject to the registration fee as provided for in § 401, Subdivision 6, of the Vehicle and Traffic Law, as amended.
- As defined in § 158 of the Vehicle and Traffic Law, as amended.
Pursuant to the Vehicle and Traffic Law and § 1202(c) of the Tax Law, a special motor vehicle use fee on vehicle registrations is hereby imposed on motor vehicles registered within Dutchess County. Such fee shall be charged in accordance with the following schedule:
A fee of $5 per year for passenger motor vehicles of a type commonly used for noncommercial purposes owned by residents of Dutchess County, and weighing 3,500 pounds or less.
A fee of $10 per year for passenger motor vehicles of a type commonly used for noncommercial purposes owned by residents of Dutchess County, and weighing more than 3,500 pounds.
A fee of $10 per year for trucks, buses and other such commercial motor vehicles used principally in connection with business carried on within Dutchess County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof.
The fee shall be paid for all registrations and renewals of registrations for which the registration fee is established in § 401(6)(a) or (7) of the Vehicle and Traffic Law.
The fee shall be applicable to an original or renewal registration transaction only, and not to a reregistration transaction. If a fee for a registration transaction is due, no County motor vehicle use fee shall be due on that transaction.
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.
The receipt for payment of such fee may be the registration certificate, whether or not it indicates the amount of the fee paid.
A fee imposed by this article shall not be imposed upon any vehicle exempt from the registration fee pursuant to the Vehicle and Traffic Law.
The fee imposed by this article shall not be imposed upon nonprofit, religious, charitable or educational organizations qualified for exemption with the New York State Department of Taxation and Finance.
As authorized under Tax Law § 1202(c), the motor vehicle use fee shall be administered and collected on behalf of Dutchess County by the Commissioner of the New York State Department of Motor Vehicles or his/her agent.
Pursuant to Tax Law § 1202(c), the New York State Commissioner of Motor Vehicles is authorized, on behalf of Dutchess 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 article.
The County Executive of Dutchess County 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 article, 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 Dutchess County Commissioner of Finance, 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 Dutchess County pursuant to this article.
The 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 Dutchess shall be reviewable pursuant to Article 78 of the Civil Practice Law and Rules.
Wherever 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 Dutchess County, as set forth in the agreement. A final penalty schedule shall be subject to the approval of the Dutchess County Legislature.