New York Codes, Rules and Regulations › Title 15 - Department of Motor Vehicles › Appendices › Appendix 1

Current through Register Vol. 46, No. 28, July 10, 2024
389 MV 4-30-80
PLAN OF OPERATIONS
(cf. Part 19)
1. General. A Vehicle Use Tax on every passenger or suburban
				vehicle registered to residents of New York City, or to nonresidents of New
				York City who have maintained an abode in New York City for at least 184 days
				in the year preceding the application for registration for a vehicle, or to
				persons, firms, copartnerships, trustees who conduct a business or association
				or a corporation, who regularly keep, store, garage or maintain the vehicle in
				New York City will be collected by the Commissioner of Motor Vehicles or his
				agents, and such tax must be paid, unless the registrant submits an exemption
				certificate, stipulating the reason for the exemption.
2. Administrative Considerations. To implement the collection
				of this tax, the following administrative procedures will be followed:
a. The tax will not apply to registrations which are exempt
				from registration fees. Included in this category are registrations issued to
				municipalities, foreign consulates and delegates, public authorities, and
				certain disabled veterans. Also, the tax will not apply to certain nonprofit
				charitable organizations or to residents of New York City who have not resided
				in the city for at least 30 days in the last year prior to application for
				registration.
b. In accordance with section 1201 (h)  of the Tax Law,
				the tax will be imposed only on original and renewal registrations.
c. The tax will be assessed only on passenger and suburban
				vehicles. All other classes are excluded.
d. The Department will determine its costs in administering the
				program. These costs will be deducted before distribution to the Commissioner
				of Finance.
e. Revenues will be distributed to the Commissioner of Finance
				in accordance with procedures established by the New York State Department of
				Audit and Control.
f. Exemption certificates other than those involving a change
				of address, will be forwarded by the issuing offices to Albany for data entry
				and subsequent mailing to the Commissioner of Finance. Also, the Department
				will furnish to New York City the names of registrants against whom a tax was
				not collected because of a change of address from within the City of New York
				to without the City of New York made at the time of renewal. This listing will
				include the old address and the new address.
g. Exemptions disapproved will be returned by the Commissioner
				of Finance to Albany for further entry to indicate disapproval.
3. Procedures.
a. Original Applications.
An information insert (attachment 1) and an exemption
				certificate (attachment 2) will be made available to all applicants for
				original registrations.
The tax will be based on the county of legal residence (i.e.,
				if the application for registration shows a legal address in New York City, the
				$15 tax will be added to the total annual fee. If the applicant shows a mailing
				address in New York City and a legal address outside New York City, the $15 tax
				will not be added to the total annual fee).
In order for an exemption from the collection of the tax to be
				granted, an exemption certificate will be required to be submitted for those
				transactions for which the tax would ordinarily be due.
b. Renewal Applications.
(VIN)
				..............................................................................................
(2) An information insert (attachment 1) explaining the tax
				will be included with all renewals which contain the $15 tax. This insert will
				advise the registrant that an exemption certificate (attachment 2) may be
				obtained at any Motor Vehicle Issuing Office.
(3) Registrants against whom the tax is assessed and who
				indicate that it does not apply to them will be required to complete a tax
				exemption certificate. Part 1 of the registration, the word "Exempt" will be
				stamped directly through the "Pay This Amount" figure.
(VIN)
				..............................................................................................
(5) If the registrant shows the legal residence address in New
				York City, with a mailing address elsewhere, or he indicates that he is
				required to pay the tax but the amount was not preprinted, the tax will be
				charged.
(6) Any transaction when the proper fee is not presented, or
				when the applicant indicates that the tax does not apply to him but refuses to
				sign an exemption certificate, will be rejected.
c. Depositing and Reporting Operations.
The revenue collected in connection with the Motor Vehicle Use
				Tax will be deposited with other fees collected for registration transactions.
				A separate Advice of Deposit for the tax revenues will not be made.
On the reverse side of the Advice of Deposit, the amount of the
				Use Tax money that is included in the total deposit will be entered in this
				manner: "Includes $________ N.Y.C. Use Tax". This same format will be followed
				on the reverse of the Advice of Deposit for Replacement Remittance when
				replacement remittance is received for a protested check.
d. Data Preparation and Control.
Registration renewal applications which show fee amounts
				changed will be scanned as long as they are acceptable in other aspects.
Registration renewal applications showing a change of County
				Code will be forwarded to the Data Entry and Control Section for entry of the
				actual residence county.
Tax exemption certificates will be entered upon receipt from
				issuing offices.
Disapproval of tax exemptions will be entered upon receipt from
				the Commissioner of Finance.
e. Motor Vehicle Accounts Bureau.
Daily and monthly accounting will provide separate totals for
				revenues allocated to the New York City Use Tax.
Each issuing office's terminal produced daily cash report will
				provide a separate entry for collection of the tax.
The use tax revenue collected will be recorded in a separate
				ledger daily.
When the quarterly report is completed, three copies of the
				Vehicle Use Tax Distributor Certification (Form MV-2101) will be prepared.
				Adjustments for bad checks will be made and entered on this form. Two copies
				will be forwarded to the Department of Audit and Control, and one copy will be
				retained by the Department of Motor Vehicles.
The total amount of the Vehicle Use Tax is refundable if all or
				any part of the registration fee is refunded.
4. Attachment.
a. Exemption Certificate.
Front.
Image