Large trucks-mileage tax.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0530

HOUSE BILL
NO.

HB0210

Large
trucks-mileage tax.

Sponsored by:

Representative(s) Gay and Senator(s) Scott

A BILL

for

AN ACT relating to
taxation; imposing a tax on large trucks as specified;
directing the disposition of collected taxes;
requiring reporting; requiring rules;
requiring studies;
and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
23
‑
101 through 39
‑
23
‑
108

are
created to read:

C
HAPTER
23
LARGE TRUCK TAX

39
‑
23
‑
101.

Definitions.

(a)

As used in this act unless otherwise specifically provided:

(
i
)

"Department" means the department of transportation;

(ii)

"Gross vehicle weight" means as defined by W.S. 31
‑
1
‑
101(
a)(vii);

(i
i
i)

"G
ross vehicle weight
rating
"
and

"
gross combination weight rating,
"

mean
as defined by

W.S.
31
‑
7
‑
102
(
a)
(xxi) and (xxii)
;

(
iv
)

"Instate miles" means as defined by W.S. 31
‑
18
‑
201;

(
v
)

"Large truck" means any vehicle operated on the public roads of this state which has
a gross vehicle weight rating or
gross combination weight rating, gross vehicle weight or gross combination weight of
forty thousand (40,000) pounds
or more, but not more than
eighty thousand (80,000) pounds
;

(vi)

"Weight rating" means gross vehicle weight rating or gross combined weight rating, whichever is greater
;

(v
i
i
)

"This act" means W
.S. 39
‑
23
‑
101 through 39
‑
23
‑
108.

39
‑
23
‑
102.

Administration; confidentiality.

(a)

The administration of this article is vested in the department
of transportation
which shall prescribe the reporting format and forms for the making of returns, and assessment and collection of taxes hereby imposed. The department shall promulgate rules and regulations consistent with the provisions hereof as provided by the Wyoming Administrative Procedure Act necessary to the enforcement of the provisions of this a
ct
. All records are open to examination by the director of the state department of audit or his deputies.

(b)

No state employee who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any
documents
under this article shall make known its contents in any manner or permit any person to have access to any
documents
or information contained therein except as provided by law
.

39
‑
23
‑
103.

Imposition.

(a)

There is levied and shall be collected a
mileage
tax on all
large trucks.

(b)

The tax shall be imposed for
each mile that a large truck travels on
the
public roads
of Wyoming as follows:

(
i
)

A tax of ten cents ($.10) shall be imposed on each large truck with a gross vehicle weight
rating or gross combined weight rating
of eighty thousand (80,000) pounds for each mile traveled on the public roads of Wyoming during each taxable period;

(ii)

For large trucks
with a weight rating
less than
eighty thousand (80,000) pounds, the taxable rate shall be
not less than one cent ($.01) per mile, but shall otherwise be reduced
by
the amount which results from
multiplying the taxable amount of ten cents ($.10) per mile by
the large truck
'
s weight rating as a percentage of eighty thousand (80,000) pounds subtracted from one hundred percent (100%) and then multiplied by two (2).

39
‑
23
‑
104.

Wyoming large trucks; r
eporting
; payment.

(a)

L
arge trucks registered
in Wyoming as Wyoming based commercial vehicles under W.S. 31
‑
18
‑
201, or otherwise registered in Wyoming
,
shall report annually
to the department, on or before the date that the
large truck must be registered. The report shall contain the following information and such other information as required by the department:

(
i
)

T
he number of instate miles traveled during the
preceding
registration year. Only those instate miles traveled on public roadways in Wyoming shall be re
ported;

(ii)

A description and identification of the large truck;

(iii)

A declaration of the large truck's gross vehicle weight rating and gross combined weight rating.

(b)

Reporting shall be made
on form
s
supplied by the department
.

(c
)

At the time of submitting the report required by subsection (a) of this section, the owner of the large truck for which the report is submitted shall p
ay the tax imposed by W.S. 39
‑
23
‑
103 based on the instate miles
reported.

39
‑
23
‑
105.

Out-of-state large trucks; reporting; payment.

(a)

The department shal
l adopt rules which provide for
reporting and payment of the tax imposed by W.S. 39
‑
24
‑
103 by large trucks which are not registered in Wyoming. The rules shall:

(
i
)

Require that the same information be reported as is required of large trucks registered i
n Wyoming pursuant to W.S. 39
‑
23
‑
104;

(ii)

Require the payment
of the tax imposed by W.S. 39
‑
23
‑
103 on instate miles traveled on public roadways in Wyoming;

(i
ii
)

Require that reporting and payment be made to the department;

(iv
)

Require
that payment be made at
the time of reporting;

(v
)

Require reporting and payment on a taxable period which is not longer than one (1) year, but which may be a shorter period of time and which may include reporting and payment on a per-trip basis;

(vi
)

Establish
convenient locations at which reporting and payment can be made which locations may include ports of entry;

(vii
)

Adopt
other rules necessary or convenient f
or the implementation of this section
.

39
‑
23
‑
106.

Department
r
ules.

(a)

In addition to other rules required or allowed by this act, the department shall adopt rules which shall:

(
i
)

Require
the owners of
large trucks to accurately record the number of miles they travel

on Wyoming public roadways, including
any ancillary
information regarding the routes or dates traveled and other information deemed necessary by the department;

(ii)

Adopt compliance or
audit procedures which assure that large trucks using Wyoming's roadways are paying the tax due under this act
. The rules may authorize the random inspection of records
required by this act or by department rules
, but may not authorize any large truck to be stopped for the sole purpose of inspecting required records
.

(b)

In adopting rules pursuant to this act, the
department
shall,
to the maximum extent possible,
adopt the use of forms and procedures which
are already used
in Wyoming for the purpose of proportional registration
, the international registration plan for apportioned commercial vehicles
or otherwise and which minimize any new burdens imposed on the owners of large trucks
.

39
‑
23
‑
107.

Dis
tribution
.

All taxes collected under this act shall be distributed pursuant to the distribution formula contained in W.S. 39
‑
17
‑
211(
d)(ii).

39
‑
23
‑
108.

Report of revenues collected.

On or before December 1 of each year, the department of transportation shall report to the joint appropriations interim committee and the
joint
transportation, highways and military affairs interim committee the revenues collected pursuant to this act.

Section 2.

This act shall apply to miles traveled by large trucks beginning January 1, 2014. Payment
s
of the tax due under this act made
after January 1, 2014 and before
January 1, 2015 shall be based on miles traveled from January 1, 2014 until the date
payment is due.

Section 3.

The
department
of transportation
shall
conduct a study of overweight vehicle fees imposed by Wyoming law to determine if the fees being collected fully compensate the state of Wyoming for wear or damage done to Wyoming roads by vehicles
which are not taxed by this act because they exceed the weight limits to which this act applies.
The department shall report the results of its study to the joint transportation, highways
and
military affairs interim committee on or before October 1, 2013.

Section 4.

This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.

(END)

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HB0210