This bill amends Minnesota Statutes 2024, section 163.051, subdivision 1, to authorize counties to levy a wheelage tax of up to $35, increasing the previous limit of $20. The amendment allows county boards to establish the tax rate by resolution, with the tax applicable to vehicles subject to annual registration and taxation under chapter 168. Additionally, the bill clarifies that the collection of the wheelage tax will be managed by county officials, and the state registrar of motor vehicles must assist in this process if requested.

The bill also maintains exemptions for certain vehicles from the wheelage tax, including motorcycles, motorized bicycles, motorized foot scooters, and specific vehicles that meet criteria outlined in section 168.012, subdivision 13. For counties that had already authorized the tax before May 24, 2013, the existing wheelage tax rate will continue to apply. Overall, this legislation aims to provide counties with greater flexibility in generating revenue for transportation-related needs.

Statutes affected:
Introduction: 163.051