1.1 A bill for an act
1.2 relating to transportation; authorizing counties to levy a wheelage tax up to $35;
1.3 making technical corrections; amending Minnesota Statutes 2024, section 163.051,
1.4 subdivision 1.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 163.051, subdivision 1, is amended to read:
1.7 Subdivision 1.Tax authorized.(a) Except as provided in paragraph (c), the board of
1.8commissioners of each county is authorized to levy by resolution a wheelage tax at the rate
1.9specified in paragraph (b), on each motor vehicle that is kept in such the county when not
1.10in operation and that is subject to annual registration and taxation under chapter 168. The
1.11board may provide by resolution for collection of the wheelage tax by county officials, or
1.12it the board may request that the tax be collected by the state registrar of motor vehicles.
1.13The state registrar of motor vehicles shall must collect such the tax on behalf of the county,
1.14if requested, as provided in subdivision 2.
1.15 (b) The wheelage tax under this section is at the rate of up to $20 $35 per year, in any
1.16increment of a whole dollar, as specified by each county that authorizes the tax.
1.17 (c) The following vehicles are exempt from the wheelage tax:
1.18 (1) motorcycles, as defined in section 169.011, subdivision 44;
1.19 (2) motorized bicycles, as defined in section 169.011, subdivision 45;
1.20 (3) motorized foot scooters, as defined in section 169.011, subdivision 46; and
1.21 (4) vehicles that meet the requirements under section 168.012, subdivision 13.
1Section 1.
25-03730 as introduced02/11/25 REVISOR KRB/ES
SENATE
STATE OF MINNESOTA
S.F. No. 2032NINETY-FOURTH SESSION
(SENATE AUTHORS: DIBBLE)
OFFICIAL STATUSD-PGDATE
Introduction and first reading03/03/2025
Referred to Transportation 2.1 (d) For any county that authorized the tax prior to May 24, 2013, the wheelage tax
2.2continues at the rate provided under paragraph (b).
2Section 1.
25-03730 as introduced02/11/25 REVISOR KRB/ES