[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.
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.
A.
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:
(1)
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.
(2)
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.
(3)
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.
B.
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.
(1)
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.
(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.
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.
B.
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.
A.
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.
B.
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.
C.
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.
D.
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.
