N.Y. Comp. Codes R. & Regs. tit. 15 § 29.12

Current through Register Vol. 46, No. 45, November 2, 2024

Section 29.12 - Counties affected

The following county or counties have enacted local legislation as authorized by the Tax Law imposing a use tax on motor vehicles and have entered into an agreement with the commissioner for the collection of such taxes.

(a) Westchester County. The County Board of the County of Westchester adopted Local Law 17-1990, which was approved by the County Executive on September 24, 1990, which was amended by Local Law 2-2004, as approved by the County Executive on February 24, 2004, adding a new chapter 288 to the Laws of Westchester County to establish a Westchester County Motor Vehicle Use Tax. The Commissioner of Finance of Westchester County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part for the collection of such tax on original registrations made on and after June 1, 2004 and upon the renewal of registrations expiring on and after July 1, 2004. The Commissioner of Finance is the appropriate fiscal officer and the County Attorney is the appropriate legal officer of the County of Westchester referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $15 per annum on such motor vehicles weighing 3,500 pounds or less and $30 per annum for such motor vehicles weighing in excess of 3,500 pounds. The tax due on trucks, buses and other commercial motor vehicles used principally in connection with a business carried on within the county, except when owned and used in connection with the operation of a farm by the owner or tenant thereof, for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law shall be $30 per annum.

(b) Suffolk County. The County Legislature adopted Local Law No. 33-2015, which was approved by the County Executive on November 23, 2015, amending Local Law 1156-2001 to establish a Suffolk County motor vehicle use tax. The County Executive of Suffolk County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part on December 17, 1991, for the collection of such tax on original registrations made on and after January 1, 1992 and upon the renewal of registrations expiring on and after March 1, 1992. The County Executive is the appropriate fiscal officer, except that, (i) for the purposes of Section 29.5(a), Deposit of taxes, the County Treasurer is the appropriate fiscal officer, and (ii) for the purposes of Section 29.8, Right to audit, the County Comptroller is the appropriate fiscal officer, and the County Attorney is the appropriate legal officer of the County of Suffolk referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of Section 401 of the Vehicle and Traffic Law shall be $15 per annum on such motor vehicles weighing 3500 lbs. or less and $30 per annum for such motor vehicles weighing in excess of 3500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of Section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Suffolk County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $30 per annum. The increased fees provided in Local Law No. 33-2015 shall apply to original registrations made on or after June 1, 2016 and upon renewal of registrations expiring on and after August 1, 2016.

(c) Nassau County. The Nassau County Legislature adopted Local Law 1-2004, which Local Law was approved by the County Executive on January 29, 2004, to establish a Nassau County Special Motor Vehicle Use Tax. The County Executive of Nassau County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part for the collection of such tax on original registrations made on and after May 1, 2004 and upon the renewal of registrations expiring on and after July 1, 2004. The County Treasurer is the appropriate fiscal officer, and the County Attorney is the appropriate legal officer of the County of Nassau referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $15 per annum on such motor vehicles. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Nassau County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $40 per annum.

(d) [Reserved]

(e) Washington County. The Washington County Legislature adopted Local Law No. 7 on December 19, 2003, to establish a Washington County Motor Vehicle Use Tax. The Washington County treasurer entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after April 1, 2004 and upon the renewal of registrations expiring on and after June 1, 2004. The treasurer of Washington County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Washington County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Washington County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(f) Schuyler County. The Schuyler County Legislature adopted Resolution No. 616-03 on December 16, 2003, to establish a Schuyler County Motor Vehicle Use Tax. The county treasurer of Schuyler County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after April 1, 2004 and upon the renewal of registrations expiring on and after June 1, 2004. The county treasurer of Schuyler County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Schuyler County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Schuyler County, except for vehicles with agricultural plates or when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. No tax shall be imposed upon any vehicle registered with farm or agricultural plates.

(g) Tompkins County. The Tompkins County Legislature adopted Local Law No. 2 on May 20, 2003, amending Local Law No. 3 of 1995, to establish a Tompkins County Special Motor Vehicle Use Tax. The chairman of the Tompkins County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after December 1, 1995 and upon the renewal of registrations expiring on and after February 1, 1996. The County Treasurer of Tompkins County is the appropriate fiscal officer, except that:

(1) for the purposes of section 29.5, deposit of taxes, the finance director is the appropriate fiscal officer; and

(2) for the purpose of section 29.8, right to audit, the finance director is the appropriate fiscal officer, and the county attorney is the appropriate legal officer of the County of Tompkins referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Tompkins County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. The increased fees provided for in Local Law No. 2 of 2003 shall apply to original registrations made on or after May 1, 2004 and upon renewal of registrations expiring on and after July 1, 2004.

(h) Niagara County. The Niagara County Legislature adopted Resolution No. FN-063-01 on December 19, 2001, to establish a Niagara County Motor Vehicle Use Tax. The chairman of the Niagara County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after July 1, 2002 and upon the renewal of registrations expiring on and after October 1, 2002. The county treasurer of Niagara County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Niagara County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Niagara County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(i) Cattaraugus County. The Cattaraugus County Legislature adopted Local Law Number 32-2002 on November 26, 2002, to establish a Cattaraugus County Motor Vehicle Use Tax. The chairman of the Cattaraugus County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after April 1, 2003 and upon the renewal of registrations expiring on and after June 1, 2003. The county treasurer of Cattaraugus County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Cattaraugus County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Cattaraugus County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(j) Rensselaer County. The Rensselaer County Legislature adopted Local Law Number 8 of 2002 on November 12, 2002, to establish a Rensselaer County Motor Vehicle Use Tax. The chief fiscal officer of Rensselaer County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after April 1, 2003 and upon the renewal of registrations expiring on and after June 1, 2003. The chief fiscal officer of Rensselaer County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Rensselaer County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Rensselaer County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(k) Albany County. The Albany County Legislature adopted Local Law Number 6 of 2002 on December 19, 2002, to establish an Albany County Motor Vehicle Use Tax. The Commissioner of Management and Budget of the County of Albany entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after May 1, 2003 and upon the renewal of registrations expiring on and after July 1, 2003. The County Commissioner of Management and Budget is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Albany County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Albany County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(l) Broome County. The Broome County Legislature adopted Local Law Number 10 of 2002 on November 12, 2002, to establish a Broome County Motor Vehicle Use Tax. The chief fiscal officer of Broome County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after May 1, 2003 and upon the renewal of registrations expiring on and after July 1, 2003. The chief fiscal officer of Broome County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Broome County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Broome County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(m) Schenectady County. The Schenectady County Legislature adopted Resolution 194-02 on December 18, 2002, to establish a Schenectady County Motor Vehicle Use Tax. The Commissioner of Finance of Schenectady County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after May 1, 2003 and upon the renewal of registrations expiring on and after July 1, 2003. The Commissioner of Finance of Schenectady County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Schenectady County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Schenectady County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(n) Oswego County. The Oswego County Legislature adopted Local Law Number 6 of 2002 on December 12, 2002, to establish an Oswego County Motor Vehicle Use Tax. The chairman of the Oswego County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after June 1, 2003 and upon the renewal of registrations expiring on and after August 1, 2003. The county treasurer of Oswego County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Oswego County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Oswego County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(o) Allegany County. The Allegany County Legislature adopted Local Law Number 1 of 2003 on January 13, 2003, as amended by Local Law Number 2 on April 28, 2003, to establish an Allegany County Motor Vehicle Use Tax. The chairman of the Allegany County Board of Legislators entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after June 1, 2003 and upon the renewal of registrations expiring on and after August 1, 2003. The county treasurer of Allegany County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Allegany County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Allegany County, except for motor vehicles with agricultural plates or for motor vehicles when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. No tax shall be imposed upon any vehicle registered with farm or agricultural plates.

(p) Chemung County. The Chemung County Legislature adopted Local Law Number 5 of 2002 on December 9, 2002, as amended by Local Law Number 2 on November 3, 2004 to establish a Chemung County Motor Vehicle Use Tax. The county clerk of Chemung County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after July 1, 2003 and upon the renewal of registrations expiring on and after September 1, 2003. The budget director of Chemung County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Chemung County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Chemung County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. The increased fees provided for in Local Law Number 2 shall apply to original registrations made on or after March 1, 2005 and upon renewal of registrations expiring on and after May 1, 2005.

(q) Wyoming County. The Wyoming County Legislature adopted Local Law No. 1 of 2003 on March 11, 2003 to establish a Wyoming County Motor Vehicle Use Tax, and adopted Local Law No. 1 on May 10, 2016 to increase the fees for such use tax. The Chairman of the County Board of Supervisors of Wyoming County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after July 1, 2003 and upon the renewal of registrations expiring on and after September 1, 2003. The County Treasurer of Wyoming County is the appropriate fiscal officer, except that the County Attorney is the appropriate legal officer of Wyoming County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of Section 401 of the Vehicle and Traffic Law shall be $5.00 per annum for such motor vehicles weighing 3,500 lbs. or less and $10.00 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of Section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Wyoming County, shall be $10.00 per annum, except when owned and used in connection with the operation of a farm by the owner or tenant thereof and carrying a farm plate. The increased fees provided for in Local Law No. 1 of 2016 shall apply to original registrations made on or after September 1, 2016 and upon renewal registrations expiring on and after November 1, 2016.

(r) Steuben County. The Steuben County Legislature adopted Local Law Tentatively No. Three B on March 24, 2003, to establish a Steuben County Motor Vehicle Use Tax. The county treasurer of Steuben County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after August 1, 2003 and upon the renewal of registrations expiring on and after October 1, 2003. The county treasurer of Steuben County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Steuben County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Steuben County, except for vehicles with agricultural plates or when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. No tax shall be imposed upon any vehicle registered with farm or agricultural plates.

(s) Cortland County. The Cortland County Legislature adopted Local Law Number 1 of 2003 on January 22, 2003, to establish a Cortland County Motor Vehicle Use Tax. The chairperson of the Cortland County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after August 1, 2003 and upon the renewal of registrations expiring on and after October 1, 2003. The county treasurer of Cortland County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Cortland County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Cortland County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(t) Livingston County. The Livingston County Board of Supervisors adopted Local Law Number 3 of 2003 on May 14, 2003, to establish a Livingston County Motor Vehicle Use Tax. The chairman of the Livingston County Board of Supervisors entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after October 1, 2003 and upon the renewal of registrations expiring on and after December 1, 2003. The county treasurer of Livingston County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Livingston County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Livingston County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(u) Tioga County. The Tioga County Board of Supervisors adopted Local Law Number 4 of 2003 on June 19, 2003, to establish a Tioga County Motor Vehicle Use Tax. The Tioga County treasurer entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after January 1, 2004 and upon the renewal of registrations expiring on and after March 1, 2004. The county treasurer of Tioga County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Tioga County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Tioga County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(v) Yates County. The Yates County Board of Supervisors adopted Resolution No. 327-03 on September 8, 2003, to establish a Yates County Motor Vehicle Use Tax. The Yates County treasurer entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after January 2, 2004 and upon the renewal of registrations expiring on and after March 1, 2004. The county treasurer of Yates County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Yates County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and shall be $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Yates County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. No tax shall be imposed upon any vehicle registered with farm or agricultural plates.

(w) Clinton County. The Clinton County Legislature adopted Resolution No. 579 on September 10, 2003, to establish a Clinton County Motor Vehicle Use Tax. The chairperson of the Clinton County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after January 1, 2004 and upon the renewal of registrations expiring on and after March 1, 2004. The county treasurer of Clinton County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Clinton County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Clinton County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. No tax shall be imposed upon any vehicle registered with farm or agricultural plates.

(x) Putnam County. The Putnam County Legislature adopted Resolution No. 291-03 on December 2, 2003, to establish a Putnam County Motor Vehicle Use Tax. The Putnam County Commissioner of Finance entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after April 1, 2004 and upon the renewal of registrations expiring on and after June 1, 2004. The Commissioner of Finance of Putnam County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Putnam County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Putnam County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(y) Chautauqua County. The Chautauqua County Legislature adopted Local Law No. 11 on November 26, 2003, to establish a Chautauqua County Motor Vehicle Use Tax. The county executive of Chautauqua County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after April 1, 2004 and upon the renewal of registrations expiring on and after June 1, 2004. The director of finance of Chautauqua County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Chautauqua County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Chautauqua County, except for vehicles with agricultural plates or when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. No tax shall be imposed upon any vehicle registered with farm or agricultural plates.

(z) Madison County. The Madison County Legislature adopted Local Law No. 382 on December 9, 2003, to establish a Madison County Motor Vehicle Use Tax. The chairman of the Madison County Board of Supervisors entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after April 1, 2004 and upon the renewal of registrations expiring on and after June 1, 2004. The treasurer of Madison County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Madison County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Madison County, except when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. No tax shall be imposed upon any vehicle registered with farm or agricultural plates.

(aa) Orleans County. The Orleans County Legislature adopted Local Law No. 5 on December 5, 2003, to establish an Orleans County Motor Vehicle Use Tax. The chairwoman of the Orleans County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after July 1, 2004 and upon the renewal of registrations expiring on and after September 1, 2004. The county treasurer of Orleans County is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Orleans County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Orleans County, except for vehicles with agricultural plates or when owned and used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. No tax shall be imposed upon any vehicle registered with farm or agricultural plates.

(ab) Erie County. The Erie County Legislature adopted a resolution on November 15, 2005, to establish an Erie County Motor Vehicle Use Tax. The county executive of Erie County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after April 1, 2006 and upon the renewal of registrations expiring on and after June 1, 2006. The county budget director and commissioner of finance is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Erie County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Erie County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum. No tax shall be imposed upon any vehicle registered with farm or agricultural plates.

(ac) Sullivan County. The Sullivan County Legislature adopted a resolution on September 21, 2006, to establish a Sullivan County Motor Vehicle Use Tax. The county manager of Sullivan County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after January 1, 2007 and upon the renewal of registrations expiring on and after March 1, 2007. The county treasurer is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Sullivan County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Sullivan County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(ad) Monroe County. The Monroe County Legislature adopted a resolution on October 2, 2007, to establish a Monroe County Motor Vehicle Use Tax. The county executive and the chief financial officer of Monroe County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after February 1, 2008 and upon the renewal of registrations expiring on and after April 1, 2008. The chief financial officer is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Monroe County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Monroe County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(ae) Dutchess County. The Dutchess County Legislature adopted a resolution on December 19, 2008, to establish a Dutchess County Motor Vehicle Use Tax. The county executive and the Commissioner of Finance of Dutchess County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after May 1, 2009 and upon the renewal of registrations expiring on and after July 1, 2009. The Commissioner of Finance is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Dutchess County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Dutchess County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(af) Onondaga County. The Onondaga County Legislature adopted a local law on October 13, 2009, to establish an Onondaga County Motor Vehicle Use Tax. The county executive and the Chief Fiscal Officer of Onondaga County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after February 1, 2010 and upon the renewal of registrations expiring on and after April 1, 2010. The chief fiscal officer is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Onondaga County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Onondaga County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(ag) Oneida County. The Oneida County Legislature adopted a local law on November 25, 2009, to establish an Oneida County Motor Vehicle Use Tax. The county executive of Oneida County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after April 1, 2010 and upon the renewal of registrations expiring on and after June 1, 2010. The Commissioner of Finance is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Oneida County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Oneida County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(ah) Warren County. The Warren County Board of Supervisors adopted a local law on December 18, 2009, to establish a Warren County Motor Vehicle Use Tax. The chairman of the Warren County Board of Supervisors entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after May 1, 2010 and upon the renewal of registrations expiring on and after July 1, 2010. The county treasurer is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Warren County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Warren County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(ai) Franklin County. The Franklin County Legislature adopted a resolution on September 15, 2001, to establish a Franklin County Motor Vehicle Use Tax. The county manager of Franklin County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after March 1, 2012 and upon the renewal of registrations expiring on and after May 1, 2012. The county treasurer is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Franklin County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Franklin County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(aj) Genesee County. The Genesee County Legislature adopted a local on November 9, 2011, to establish a Genesee County Motor Vehicle Use Tax. The chairman of the Genesee County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after October 1, 2012, and upon the renewal of registrations expiring on and after December 1, 2012. The county treasurer is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Genesee County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Genesee County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(ak) Rockland County. The Rockland County Legislature adopted a local on June 20, 2012 to establish a Rockland County Motor Vehicle Use Tax. The county executive of Rockland County entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after November 1, 2012 and upon the renewal of registrations expiring on and after January 1, 2013. The Commissioner of Finance is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Rockland County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Rockland County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(al) Ulster County. The Ulster County Legislature adopted a resolution on November 13, 2012 to establish an Ulster County Motor Vehicle Use Tax. The Legislative Chairman of the Ulster County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after March 1, 2013 and upon the renewal of registrations expiring on and after April 1, 2013. The Commissioner of Finance is the appropriate fiscal officer, except that the county attorney is the appropriate legal officer of Ulster County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of section 401 of the Vehicle and Traffic Law shall be $5 per annum on such motor vehicles weighing 3,500 lbs. or less and $10 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Ulster County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10 per annum.

(am) Montgomery County. The Montgomery County Legislature adopted a local law on January 9, 2015 to establish a Montgomery County Motor Vehicle Use Tax. The County Executive of the Montgomery County Legislature entered into an agreement with the Commissioner of Motor Vehicles for the collection of the tax in accordance with the provisions of this Part, for the collection of such tax on original registrations made on and after July 1, 2015 and upon the renewal of registrations expiring on and after September 1, 2015. The County Treasurer is the appropriate fiscal officer, except that the County Attorney is the appropriate legal officer of Montgomery County referred to in this Part. The tax due on passenger motor vehicles for which the registration fee is established in paragraph (a) of subdivision (6) of Section 401 of the Vehicle and Traffic Law shall be $5.00 per annum on such motor vehicles weighing 3,500 lbs. or less and $10.00 per annum for such motor vehicles weighing in excess of 3,500 lbs. The tax due on trucks, buses and other commercial motor vehicles for which the registration fee is established in subdivision (7) of Section 401 of the Vehicle and Traffic Law used principally in connection with a business carried on within Montgomery County, except for vehicles used in connection with the operation of a farm by the owner or tenant thereof shall be $10.00 per annum.

N.Y. Comp. Codes R. & Regs. Tit. 15 § 29.12

Amended New York State Register June 3, 2015/Volume XXXVII, Issue 22, eff. 6/3/2015

Amended New York State Register June 1, 2016/Volume XXXVIII, Issue 22, eff. 6/1/2016

Amended New York State Register August 3, 2016/Volume XXXVIII, Issue 31, eff. 8/3/2016