New York Codes, Rules and Regulations › Title 15 - Department of Motor Vehicles › Chapter I - REGULATIONS OF THE COMMISSIONER › Subchapter B - Registration, Certificate of Title, and Number Plates › Part 29 - County Motor Vehicle Use Taxes › Section 29.12 - Counties affected

Current through Register Vol. 46, No. 28, July 10, 2024
The following county or counties have enacted local
					 legislation as authorized by the Tax Law imposing a use tax on motor vehicles
					 and have entered into an agreement with the commissioner for the collection of
					 such taxes.
(a) Westchester County.
				  The County Board of the County of Westchester adopted Local Law 17-1990, which
				  was approved by the County Executive on September 24, 1990, which was amended
				  by Local Law 2-2004, as approved by the County Executive on February 24, 2004,
				  adding a new chapter 288 to the Laws of Westchester County to establish a
				  Westchester County Motor Vehicle Use Tax. The Commissioner of Finance of
				  Westchester County entered into an agreement with the Commissioner of Motor
				  Vehicles for the collection of the tax in accordance with the provisions of
				  this Part for the collection of such tax on original registrations made on and
				  after June 1, 2004 and upon the renewal of registrations expiring on and after
				  July 1, 2004. The Commissioner of Finance is the appropriate fiscal officer and
				  the County Attorney is the appropriate legal officer of the County of
				  Westchester referred to in this Part. The tax due on passenger motor vehicles
				  for which the registration fee is established in paragraph (a) of subdivision
				  (6) of section 401  of the Vehicle and Traffic Law shall be
				  $15 per annum on such motor vehicles weighing 3,500 pounds or less and $30 per
				  annum for such motor vehicles weighing in excess of 3,500 pounds. The tax due
				  on trucks, buses and other commercial motor vehicles used principally in
				  connection with a business carried on within the county, except when owned and
				  used in connection with the operation of a farm by the owner or tenant thereof,
				  for which the registration fee is established in subdivision (7) of section 401  of the Vehicle and Traffic Law shall be
				  $30 per annum.
(b) Suffolk County.
				  The County Legislature adopted Local Law No. 33-2015, which was approved by
				  the County Executive on November 23, 2015, amending Local Law 1156-2001 to
				  establish a Suffolk County motor vehicle use tax. The County Executive of
				  Suffolk County entered into an agreement with the Commissioner of Motor
				  Vehicles for the collection of the tax in accordance with the provisions of
				  this Part on December 17, 1991, for the collection of such tax on original
				  registrations made on and after January 1, 1992 and upon the renewal of
				  registrations expiring on and after March 1, 1992. The County Executive is the
				  appropriate fiscal officer, except that, (i) for the purposes of Section
				  29.5(a),
				  Deposit of taxes, the County Treasurer is the appropriate fiscal officer, and
				  (ii) for the purposes of Section
				  29.8,
				  Right to audit, the County Comptroller is the appropriate fiscal officer, and
				  the County Attorney is the appropriate legal officer of the County of Suffolk
				  referred to in this Part. The tax due on passenger motor vehicles for which the
				  registration fee is established in paragraph (a) of subdivision (6) of Section 401  of the Vehicle and Traffic Law shall be
				  $15 per annum on such motor vehicles weighing 3500 lbs. or less and $30 per
				  annum for such motor vehicles weighing in excess of 3500 lbs. The tax due on
				  trucks, buses and other commercial motor vehicles for which the registration
				  fee is established in subdivision (7) of Section 401  of the Vehicle and Traffic Law used
				  principally in connection with a business carried on within Suffolk County,
				  except when owned and used in connection with the operation of a farm by the
				  owner or tenant thereof shall be $30 per annum. The increased fees provided in
				  Local Law No. 33-2015 shall apply to original registrations made on or after
				  June 1, 2016 and upon renewal of registrations expiring on and after August 1,
				  2016.
(c) Nassau County. The
				  Nassau County Legislature adopted Local Law 1-2004, which Local Law was
				  approved by the County Executive on January 29, 2004, to establish a Nassau
				  County Special Motor Vehicle Use Tax. The County Executive of Nassau County
				  entered into an agreement with the Commissioner of Motor Vehicles for the
				  collection of the tax in accordance with the provisions of this Part for the
				  collection of such tax on original registrations made on and after May 1, 2004
				  and upon the renewal of registrations expiring on and after July 1, 2004. The
				  County Treasurer is the appropriate fiscal officer, and the County Attorney is
				  the appropriate legal officer of the County of Nassau referred to in this Part.
				  The tax due on passenger motor vehicles for which the registration fee is
				  established in paragraph (a) of subdivision (6) of section 401  of the Vehicle and Traffic Law shall be
				  $15 per annum on such motor vehicles. The tax due on trucks, buses and other
				  commercial motor vehicles for which the registration fee is established in
				  subdivision (7) of section 401  of the Vehicle and Traffic Law used
				  principally in connection with a business carried on within Nassau County,
				  except when owned and used in connection with the operation of a farm by the
				  owner or tenant thereof shall be $40 per annum.
(d) [Reserved]
(e) Washington County. The Washington County
				  Legislature adopted Local Law No. 7 on December 19, 2003, to establish a
				  Washington County Motor Vehicle Use Tax. The Washington County treasurer
				  entered into an agreement with the Commissioner of Motor Vehicles for the
				  collection of the tax in accordance with the provisions of this Part, for the
				  collection of such tax on original registrations made on and after April 1,
				  2004 and upon the renewal of registrations expiring on and after June 1, 2004.
				  The treasurer of Washington County is the appropriate fiscal officer, except
				  that the county attorney is the appropriate legal officer of Washington County
				  referred to in this Part. The tax due on passenger motor vehicles for which the
				  registration fee is established in paragraph (a) of subdivision (6) of section 401  of the Vehicle and Traffic Law shall be
				  $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per
				  annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on
				  trucks, buses and other commercial motor vehicles for which the registration
				  fee is established in subdivision (7) of section 401  of the Vehicle and Traffic Law used
				  principally in connection with a business carried on within Washington County,
				  except when owned and used in connection with the operation of a farm by the
				  owner or tenant thereof shall be $10 per annum.
(f) Schuyler County. The Schuyler County
				  Legislature adopted Resolution No. 616-03 on December 16, 2003, to establish a
				  Schuyler County Motor Vehicle Use Tax. The county treasurer of Schuyler County
				  entered into an agreement with the Commissioner of Motor Vehicles for the
				  collection of the tax in accordance with the provisions of this Part, for the
				  collection of such tax on original registrations made on and after April 1,
				  2004 and upon the renewal of registrations expiring on and after June 1, 2004.
				  The county treasurer of Schuyler County is the appropriate fiscal officer,
				  except that the county attorney is the appropriate legal officer of Schuyler
				  County referred to in this Part. The tax due on passenger motor vehicles for
				  which the registration fee is established in paragraph (a) of subdivision (6)
				  of section 401  of the Vehicle and Traffic Law shall be
				  $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per
				  annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on
				  trucks, buses and other commercial motor vehicles for which the registration
				  fee is established in subdivision (7) of section 401  of the Vehicle and Traffic Law used
				  principally in connection with a business carried on within Schuyler County,
				  except for vehicles with agricultural plates or when owned and used in
				  connection with the operation of a farm by the owner or tenant thereof shall be
				  $10 per annum. No tax shall be imposed upon any vehicle registered with farm or
				  agricultural plates.
(g) Tompkins
				  County. The Tompkins County Legislature adopted Local Law No. 2 on May 20,
				  2003, amending Local Law No. 3 of 1995, to establish a Tompkins County Special
				  Motor Vehicle Use Tax. The chairman of the Tompkins County Legislature entered
				  into an agreement with the Commissioner of Motor Vehicles for the collection of
				  the tax in accordance with the provisions of this Part, for the collection of
				  such tax on original registrations made on and after December 1, 1995 and upon
				  the renewal of registrations expiring on and after February 1, 1996. The County
				  Treasurer of Tompkins County is the appropriate fiscal officer, except that:
(1) for the purposes of section
				  29.5,
				  deposit of taxes, the finance director is the appropriate fiscal officer; and
(2) for the purpose of section
				  29.8,
				  right to audit, the finance director is the appropriate fiscal officer, and the
				  county attorney is the appropriate legal officer of the County of Tompkins
				  referred to in this Part. The tax due on passenger motor vehicles for which the
				  registration fee is established in paragraph (a) of subdivision (6) of section 401  of the Vehicle and Traffic Law shall be
				  $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per
				  annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on
				  trucks, buses and other commercial motor vehicles for which the registration
				  fee is established in subdivision (7) of section 401  of the Vehicle and Traffic Law 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 shall be $10 per annum. The increased fees provided for
				  in Local Law No. 2 of 2003 shall apply to original registrations made on or
				  after May 1, 2004 and upon renewal of registrations expiring on and after July
				  1, 2004.