(A) A municipality or county in this State may not impose a license fee or license tax upon a holder of a certificate A or a certificate B, and a municipality or county may not impose a license fee or license tax on the holder of a certificate E or a certificate F, Certificate of Compliance, or a common or contract motor carrier of property, except the municipality of the carrier's residence or the location of the carrier's principal place of business. However, the fee required of a holder of a certificate C is in addition to any license tax or license fee charged by a municipality.
(B) If a municipality or county imposes a license fee or license tax pursuant to subsection (A), the fee or tax in the case of any certificate holder or common or contract motor carrier of property which operates its vehicles both within and without this State, must be apportioned in the ratio that the miles traveled by the vehicles operated by the certificate holder in this State bears to miles traveled by those vehicles in all states.
HISTORY: 1962 Code Section 58-1442; 1952 Code Section 58-1442; 1942 Code Section 8512; 1932 Code Section 8512; 1925 (34) 252; 1930 (36) 1068; 1938 (40) 1915; 1995 Act No. 145, Part II, Section 51D, eff June 29, 1995; 2017 Act No. 40 (H.3516), Section 8.H, eff January 1, 2019.
Editor's Note
2017 Act No. 40, Sections 8.L, 8.M, provide as follows:
"L. (1) Notwithstanding any provision to the contrary within this SECTION, a person who registers a vehicle for use in this State pursuant to Article 23, Chapter 37, Title 12, as amended by this act, must register his vehicle during calendar year 2019 and is required to pay the road fees calculated based on the fair market value of the vehicle as specified in Sections 12-37-2820 and 12-37-2850 at the time the vehicle's registration fees are paid.
"(2) Notwithstanding the provisions in Section 12-37-2865(B) and (C), as contained in this SECTION, to the contrary, during calendar year 2019, the first four hundred thousand dollars of fee revenue collected pursuant to Section 12-37-2865 must be retained by the Department of Motor Vehicles to defray programming costs.
"(3) The initial millage required by Section 12-37-2850 must be calculated on or before June 1, 2018.
"M. This SECTION takes effect January 1, 2019, except that the Department of Revenue, in consultation with the Revenue and Fiscal Affairs Office, shall calculate the millage to be used to calculate the road use fee provided in Section 12-37-2850 by July 1, 2018."
Effect of Amendment
2017 Act No. 40, Section 8.H, rewrote the section, apportioning certain license fees and taxes.
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