SCS CSHB 272(FIN) AM S: "An Act relating to municipal taxation of motor vehicles; and providing for an effective date."
00SENATE CS FOR CS FOR HOUSE BILL NO. 272(FIN) am S 01 "An Act relating to municipal taxation of motor vehicles; and providing for an 02 effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 28.10.431 is amended by adding new subsections to read: 05 (i) A municipality that imposes a motor vehicle registration tax as described 06 under (a) of this section may also increase or decrease the scheduled amount of tax 07 described under (b) of this section by passage of an appropriate ordinance. A 08 municipality that chooses to change the tax imposed under (b) of this section shall file 09 a written notice of the change with the department by January 1 of the year preceding 10 the year in which the change in tax is to take effect. A municipality may not change 11 the amount of the tax imposed under this section more than once every two years. 12 The department may charge a municipality a one-time fee to cover the cost to the 13 department of implementing a change under this subsection. 14 (j) A vehicle registration application and renewal application for vehicles
01 subject to a municipal vehicle registration tax shall itemize the total amount due in a 02 manner that separately shows the amount of vehicle registration tax imposed by the 03 municipality. 04 * Sec. 2. This Act takes effect July 1, 1996.