Second Regular Session S.B. 1146
PROPOSED AMENDMENT
SENATE AMENDMENTS TO S.B. 1146
(Reference to printed bill)
Page 1, line 4, after "fee" insert "; rulemaking exemption"
Line 5, before "at" insert "A."
Line 7, after "annually" insert "for each fiscal year"
Between lines 15 and 16, insert:
"B. The department is exempt from the rulemaking requirements of title 41, chapter 6 for the purpose of determining the highway safety fee pursuant to this section."
Line 23, strike "the following:" insert "the following:"
Line 24, strike "1." insert "1."
Strike lines 27 through 29, insert:
"2. For a motor vehicle that is purchased before January 1, 2020, the amount of vehicle license tax the taxpayer would pay pursuant to section 28‑5805 if the taxpayer's motor vehicle was powered by alternative fuel."
Page 3, strike lines 4 through 44
Strike page 4
Page 5, strike lines 1 through 11, insert:
"Sec. 3. Section 28-5805, Arizona Revised Statutes, is amended to read:
28-5805. Motor vehicle powered by alternative fuel; classification; vehicle license tax; definitions
A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX, section 11, Constitution of Arizona, that consists of motor vehicles that are purchased before January 1, 2020, that are powered by alternative fuel and for which the department issues an alternative fuel vehicle special plate or sticker pursuant to section 28‑2416.
B. Notwithstanding section 28‑5801, the registering officer shall collect at the time of application for and before registration of the motor vehicle that is classified under this section an annual license tax of four dollars for each one hundred dollars in value. During the first twelve months of the life of the motor vehicle as determined by its initial registration, The value of the motor vehicle is one per cent a percentage set by the director of the manufacturer's base retail price of the motor vehicle. During each succeeding twelve month period After the first twelve months of the life of the motor vehicle as determined by its initial registration, the value of the motor vehicle is fifteen per cent percent less for each twelve‑month period than the value of the preceding twelve month period manufacturer's base retail price of the motor vehicle.
C. The minimum amount of the license tax computed under this section is five dollars per year for each motor vehicle subject to the tax.
D. Except as specifically provided in this section, the vehicle license tax on a motor vehicle classified under this section is governed by this article.
E. The vehicle license tax on a motor vehicle that is powered by alternative fuel and that is purchased on or after january 1, 2020 is collected pursuant to section 28‑5801.
E. F. For purposes of this section:
1. "Alternative fuel" has the same meaning prescribed in section 1‑215.
2. "Motor vehicle" means a vehicle that meets the safety standards of the national highway traffic safety administration and includes neighborhood electric vehicles that meet the standards prescribed in 49 Code of Federal Regulations section 571.500, except that, if a vehicle is designed to be operated at speeds of twenty miles per hour or less, the vehicle is not required to have a seventeen digit vehicle identification number."
Renumber to conform
Page 5, after line 42, insert:
"Sec. 5. Effective date
Sections 28‑5801 and 28‑5805, Arizona Revised Statutes, as amended by this act, are effective from and after December 31, 2019.
Sec. 6. Legislative intent
It is the intent of the legislature that, for the purposes of collecting the vehicle license tax pursuant to section 28‑5805, Arizona Revised Statutes, as amended by this act, the director of the department of transportation set the value of a vehicle that is powered by alternative fuel at no more than ten percent of the manufacturer's base retail price of the vehicle."
Amend title to conform