Tompkins County, NY Article II Motor Vehicle Use Fee

[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]

§ 114-13 Findings and purpose.

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.

§ 114-14 Definitions.

As used in this article, the following terms shall have the meanings indicated:

BUSES

The same meaning 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.

TRUCK

The same meaning as defined in § 158 of the Vehicle and Traffic Law, as amended.

§ 114-15 Imposition of use fee.

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.

(2) A fee of $5 per year for:

(a) Passenger motor vehicles of a type commonly used for noncommercial purposes owned by residents of Tompkins County and weighing 3,500 pounds or less; and

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.

§ 114-16 Exemptions.

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.

§ 114-17 Administration and collection of fee by Commissioner of New York State Department of Motor Vehicles.

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.

§ 114-18 Judicial review.

Any determination made hereunder by the County of Tompkins shall be reviewable pursuant to Article 78 of the Civil Practice Law and Rules.

§ 114-19 Recovery of fee.

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.

§ 114-20 Dedication of funds.

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.

§ 114-21 SEQRA determination.

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.