The 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 includes technical corrections to the language, such as changing "such" to "the" and clarifying the responsibilities of the county board and the state registrar of motor vehicles regarding the collection of the tax.

Additionally, the bill specifies that the wheelage tax is applicable to vehicles subject to annual registration and taxation under chapter 168, while maintaining exemptions for certain vehicles, including motorcycles, motorized bicycles, motorized foot scooters, and specific vehicles meeting criteria under section 168.012, subdivision 13. For counties that had already authorized the tax before May 24, 2013, the existing rate will continue to apply.

Statutes affected:
Introduction: 163.051