[Adopted by the Board of Representatives 7-25-1995 by L.L. No. 3-1995; amended in its entirety by the
County Legislature 5-20-2003 by L.L. No. 2-2003]
A.
This Legislature hereby finds and determines that Chapter 68 of the New York State Laws of 1991, which amended Tax Law § 1202, allows the Commissioner of the New York State Department of Motor Vehicles to collect a special motor vehicle use fee imposed by the County.
B.
This Legislature also finds and determines the County
is required under its Charter to balance its operating budget during
the fiscal year.
C.
This Legislature further finds and determines that
imposing a local fee on the vehicles registered in Tompkins County
would generate annual revenues necessary to help meet the budget expenses
of our local Department of Motor Vehicle Office and maintain our County
roads and bridges.
D.
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.
As used in this article, 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.
A.
Pursuant to the Vehicle and Traffic Law and §§ 1202(a)
and 1202(c) of the Tax Law, a special motor vehicle use fee on vehicle
registrations is hereby imposed on motor vehicles registered within
Tompkins County. Such fee shall be charged in accordance with the
following schedule:
(1)
A fee of $10 per year for:
(a)
All commercial motor vehicles, regardless of
weight used principally in connection with a business carried on within
Tompkins County, except when owned and used in connection with the
operation of a farm by the owner or tenant thereof.
(b)
Passenger motor vehicles weighing more than
3,500 pounds.
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 preregistration 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 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 Tompkins County by the Commissioner of the New York State Department
of Motor Vehicles or his agents.
B.
Pursuant to Tax Law § 1202(c), the New York
State Commissioner of Motor Vehicles is authorized, on behalf of Tompkins
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 Chair of the Tompkins County Legislature 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 Tompkins County Director
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 Tompkins
County pursuant to this article.
D.
The said 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 Tompkins 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 Tompkins
County as set forth in the agreement. A final penalty schedule shall
be subject to the approval of the Tompkins County Legislature.
Two dollars and fifty cents of each fee collected
hereunder and remitted to Tompkins County shall be applied to the
budget of the Department of Motor Vehicles and used to finance its
operations. The balance of all fees collected shall be applied to
the Tompkins County budget for maintenance of County roads and bridges.
This Legislature, being the State Environmental
Quality Review Act (SEQRA) lead agency, hereby finds and determines
that this article constitutes a Type II action pursuant to §§ 617.13(D)(15)
and 617.13(D)(21) of Volume 6 of the New York Code of Rules and Regulations
(NYCRR) and within the meaning of § 8-0109(2) of the New
York Environmental Conservation Law, as routine or continuing agency
administration and management, not including new programs or major
reordering of priorities. Therefore, no further environmental review
is necessary.
