10751. A license fee is hereby imposed for the privilege of
operating upon the public highways in this state any vehicle of a
type which is subject to registration under the Vehicle Code, or any
trailer coach which is required to be moved under permit as
authorized in Section 35790 of the Vehicle Code and which is not
subject to local property taxation pursuant to Part 13 (commencing
with Section 5800) of Division 1. Vehicles of banks, including
national banking associations, shall be subject to all provisions of
the Vehicle Code to the same extent and same manner as other
vehicles, and shall be subject to this part.
10752. (a) The annual amount of the license fee for any vehicle,
other than a trailer or semitrailer, as described in subdivision (a)
of Section 5014.1 of the Vehicle Code or a commercial motor vehicle
described in Section 9400.1 of the Vehicle Code, or a trailer coach
that is required to be moved under permit as authorized in Section
35790 of the Vehicle Code, shall be a sum equal to the following
percentage of the market value of the vehicle as determined by the
department:
(1) Sixty-five hundredths of 1 percent on and after January 1,
2005, and before May 19, 2009.
(2) One percent on and after May 19, 2009.
(b) The annual amount of the license fee for any commercial
vehicle as described in Section 9400.1 of the Vehicle Code, shall be
a sum equal to 0.65 percent of the market value of the vehicle as
determined by the department.
(c) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, attributable to that portion of the rate imposed
pursuant to this section in excess of 0.65 percent shall be deposited
into the General Fund.
(d) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case the section shall
cease to be operative on July 1, 2013.
10752. (a) The annual amount of the license fee for any vehicle,
other than a trailer or semitrailer, as described in subdivision (a)
of Section 5014.1 of the Vehicle Code, or a trailer coach that is
required to be moved under permit as authorized in Section 35790 of
the Vehicle Code, shall be a sum equal to 0.65 percent of the market
value of the vehicle as determined by the department.
(b) This section shall become operative on July 1, 2011, unless
the Director of Finance makes the notification pursuant to Section
99040 of the Government Code, in which case this section shall become
operative on July 1, 2013.
10752.1. (a) The annual amount of the license fee for a trailer
coach which is required to be moved under permit as authorized in
Section 35790 of the Vehicle Code shall be a sum equal to the
following percentage of the market value of the vehicle as determined
by the department:
(1) Sixty-five hundredths of 1 percent on and after January 1,
2005, and before May 19, 2009.
(2) One percent on and after May 19, 2009.
(b) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, attributable to that portion of the rate imposed
pursuant to this section in excess of 0.65 percent shall be deposited
in the General Fund.
(c) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
10752.1. (a) The annual amount of the license fee for a trailer
coach which is required to be moved under permit as authorized in
Section 35790 of the Vehicle Code shall be a sum equal to 0.65
percent of the market value of the vehicle as determined by the
department.
(b) This section shall become operative on July 1, 2011, unless
the Director of Finance makes the notification pursuant to Section
99040 of the Government Code, in which case this section shall become
operative on July 1, 2013.
10752.2. (a) On and after May 19, 2009, in addition to the annual
license fee for a vehicle, other than a commercial motor vehicle
described in Section 9400.1 of the Vehicle Code, imposed pursuant to
Sections 10752 and 10752.1, a sum equal to 0.15 percent of the market
value of the vehicle as determined by the department, shall be added
to that annual fee.
(b) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, derived from fees collected pursuant to subdivision (a)
shall be deposited in the General Fund and transferred to the Local
Safety and Protection Account, which is hereby established in the
Transportation Tax Fund. Notwithstanding Section 13340 of the
Government Code, all moneys in the account are hereby continuously
appropriated, without regard to fiscal year, to the Controller for
allocation pursuant to Sections 29553, 30061, and 30070 of the
Government Code, Section 13821 of the Penal Code, and Sections 18220
and 18220.1 of the Welfare and Institutions Code.
(c) (1) In 2010 and each calendar year thereafter, the Director of
Finance shall, no later than January 10 and upon the enactment of
the Budget Act during the calendar year, make a written determination
of whether any of the moneys derived from fees collected pursuant to
subdivision (a) are being allocated by the state for any purpose not
authorized by subdivision (b), and shall immediately submit his or
her written determination to all of the following:
(A) The Director of the Department of Motor Vehicles.
(B) The Joint Legislative Budget Committee.
(C) The Senate and Assembly Appropriations Committees.
(D) The Senate and Assembly Revenue and Taxation Committees.
(2) If the Director of Finance determines that any moneys derived
from fees collected pursuant to subdivision (a) are being allocated
by the state for a purpose not authorized by subdivision (b), the
Director of the Department of Motor Vehicles shall, upon receipt of
the written determination, immediately cease collection of the fees
imposed by subdivision (a), and shall resume collection of those fees
only upon his or her receipt of written determination provided under
paragraph (1) that specifies that none of the moneys derived from
fees collected pursuant to subdivision (a) are being allocated by the
state for a purpose not authorized by subdivision (a).
(d) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
10752.5. (a) The additional revenue resulting from the amendments
made to Sections 10752 and 10752.1, and the addition of Section
17052.2, by Chapter 18 of the Statutes of 2009, Third Extraordinary
Session, is not revenue derived from taxes imposed pursuant to this
part that is subject to subdivision (a) of Section 15 of Article XI
of the California Constitution, for purposes of a local ordinance
that governs the expenditure of funds received by Nevada County from
the taxes imposed pursuant to this part.
(b) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
10753. (a) Upon the first sale of a new vehicle to a consumer and
upon each sale of a used vehicle to a consumer, the department shall
determine the market value of the vehicle on the basis of the cost
price to the purchaser as evidenced by a certificate of cost, but not
including California sales or use tax or any local sales,
transactions, use, or other local tax. "Cost price" includes the
value of any modifications made by the seller.
(b) Notwithstanding subdivision (a), the department shall not
redetermine the market value of used vehicles, or modify the vehicle
license fee classification of used vehicles determined pursuant to
Section 10753.2, when the seller is the parent, grandparent, child,
grandchild, or spouse of the purchaser, and the seller is not engaged
in the business of selling vehicles subject to registration under
the Vehicle Code, or when a lessor, as defined in Section 372 of the
Vehicle Code, transfers title and registration of a vehicle to the
lessee at the expiration or termination of a lease.
(c) (1) In the event that any commercial vehicle is modified or
additions are made to the chassis or body at a cost of two thousand
dollars ($2,000) or more, but not including any change of engine of
the same type or any cost of repairs to a commercial vehicle, the
owner of the commercial vehicle shall report any modification or
addition to the department and the department shall classify or
reclassify the commercial vehicle in its proper class as provided in
Section 10753.2, taking into consideration the increase in the market
value of the commercial vehicle due to those modifications or
additions, and any reclassification resulting in an increase in
market value shall be based on the cost to the consumer of those
modifications or additions. In the event any vehicle is modified or
altered resulting in a decrease in the market value thereof of two
hundred dollars ($200) or more as reported to and determined by the
department, the department shall classify or reclassify the vehicle
in its proper class as provided in Section 10753.2.
(2) Paragraph (1) does not apply under any of the following
conditions:
(A) When the cost of any modification or addition to the chassis
or body of a commercial vehicle is less than two thousand dollars
($2,000).
(B) When the cost is for modifications or additions necessary to
incorporate a system approved by the State Air Resources Board as
meeting the emission standards set forth in subdivisions (a) and (b)
of former Section 39102 and former Section 39102.5 of the Health and
Safety Code as they read on December 31, 1975.
(C) When the cost is for modifications that are necessary to
enable a disabled person to use or operate the vehicle.
(3) For purposes of this subdivision, "commercial vehicle" means a
"commercial vehicle," as defined in Section 260 of the Vehicle Code,
that is regulated by the Department of the California Highway Patrol
pursuant to Sections 2813 and 34500 of the Vehicle Code.
(d) This section also applies to a system as specified in
subdivision (c) that is approved by the State Air Resources Board as
meeting the emission standards specified in subdivisions (a) and (b)
of former Section 39102 and former Section 39102.5 of the Health and
Safety Code as they read on December 31, 1975, for vehicles 6,001
pounds or less, manufacturer's gross vehicle weight, controlled to
meet exhaust emission standards when sold new, when that system is
used in any vehicle over 6,001 pounds or any vehicle 6,001 pounds or
less not controlled to meet exhaust emission standards.
(e) The temporary attachment of any camper, as defined in Section
243 of the Vehicle Code, to a vehicle is not a modification or
addition for the purposes of subdivision (c).
(f) The attachment to a vehicle of radiotelephone equipment
furnished by a telephone corporation, as defined in Section 234 of
the Public Utilities Code, is not a modification or addition for the
purpose of subdivision (c), when that equipment is not owned by the
owner of the vehicle.
(g) For purposes of this section, "vehicle" does not include
trailers or semitrailers.
10753.2. (a) After determining the cost price to the purchaser, as
provided in this article, the department shall classify or reclassify
every vehicle, other than a trailer or semitrailer, as described in
subdivision (a) of Section 5014.1 of the Vehicle Code, in its proper
class according to the classification plan set forth in this section.
(b) For the purpose of this part, a classification plan is
established consisting of the following classes: a class from zero
dollars ($0) to and including forty-nine dollars and ninety-nine
cents ($49.99); a class from fifty dollars ($50) to and including one
hundred ninety-nine dollars and ninety-nine cents ($199.99); and
thereafter a series of classes successively set up in brackets having
a spread of two hundred dollars ($200), consisting of a number of
classes that will permit classification of all vehicles.
(c) The market value of a vehicle, other than a trailer or
semitrailer, as described in subdivision (a) of Section 5014.1 of the
Vehicle Code, for each registration year, starting with the year the
vehicle was first sold to a consumer as a new vehicle, or the year
the vehicle was first purchased or assembled by the person applying
for original registration in this state, or the year the vehicle was
sold to the current registered owner as a used vehicle, shall be as
follows: for the first year, 100 percent of a sum equal to the middle
point between the extremes of its class as established in
subdivision (b); for the second year, 90 percent of that sum; for the
third year, 80 percent of that sum; for the fourth year, 70 percent
of that sum; for the fifth year, 60 percent of that sum; for the
sixth year, 50 percent of that sum; for the seventh year, 40 percent
of that sum; for the eighth year, 30 percent of that sum; for the
ninth year, 25 percent of that sum; and for the 10th year, 20 percent
of that sum; and for the 11th year and each succeeding year, 15
percent of that sum; provided, however, that the minimum tax shall be
the sum of one dollar ($1). Notwithstanding this subdivision, the
market value of a trailer coach first sold on and after January 1,
1966, that is required to be moved under permit as authorized in
Section 35790 of the Vehicle Code, shall be determined by the
schedule in Section 10753.3.
(d) Notwithstanding any other provision of law, this section is
operative for the period beginning on and after the effective date of
the act amending this subdivision.
10753.3. (a) Except as otherwise provided in subdivision (b), the
market value of a trailer coach which must be moved under permit, for
each registration year of its life, shall be as follows: for the
first year, 85 percent of a sum equal to the middle point between the
extremes of its class as established in subdivision (b) of Section
10753.2; for the second year, 70 percent of such sum; for the third
year, 55 percent of such sum; for the fourth year, 45 percent of such
sum; for the fifth year, 40 percent of such sum; for the sixth year,
35 percent of such sum; for the seventh year, 30 percent of such
sum; for the eighth year, 25 percent of such sum; for the ninth year,
24 percent of such sum; for the 10th year, 23 percent of such sum;
for the 11th year, 22 percent of such sum; for the 12th year, 21
percent of such sum; for the 13th year, 20 percent of such sum; for
the 14th year, 19 percent of such sum; for the 15th year, 18 percent
of such sum; for the 16th year, 17 percent of such sum; for the 17th
year, 16 percent of such sum; for the 18th year and each succeeding
year, 15 percent of such sum.
(b) For the purposes of this section, the market value of vehicles
which have been previously registered and which, because they are
being converted to year-round registration, become subject to
registration twice during the 1976 calendar year, shall be deemed to
be the same throughout the 1976 calendar year and shall not change
until the registration subsequently expires.
10753.4. (a) Notwithstanding any other provisions of law, every
dealer who sells a trailer coach required to be moved under permit
shall state on a certificate attached to the sales contract the cost
price upon which the vehicle license fee is computed separately from
the cost of accessories or other charges for such trailer coach.
(b) The department shall determine what items shall be included
and what items shall not be included in the cost price upon which the
vehicle license fee is computed for a trailer coach required to be
moved under a permit and the manner of computation of such cost
price. The department shall notify every dealer authorized to sell a
trailer coach required to be moved under a permit of (1) the
requirement that the sales contract state the cost price upon which
the vehicle license fee is computed separately from the cost of
accessories or other charges for such trailer coaches and (2) the
manner in which such cost price is to be determined.
10753.5. Notwithstanding any other provisions of this part, the
annual amount of the license fee for a vehicle that has been assigned
a special identification plate or plates as described in Section
5004 of the Vehicle Code shall be two dollars ($2).
10753.6. (a) Notwithstanding any other provisions of this part, the
cost of any modifications to any vehicle which are necessary to
enable a disabled person to use or operate such vehicle shall be
excluded from the determination of the market value of the vehicle,
for purposes of determining the license fee imposed by any provision
of this part.
(b) (1) The department, pursuant to the request of a qualified
disabled owner of a vehicle which was registered prior to the
effective date of this section, shall exclude from the market value
of such vehicle the cost of any modification or alteration required
to adapt such vehicle to such disabled person's needs as either a
driver or passenger, if such cost was previously included in the
determination of the market value of such vehicle.
(2) There shall be no reduction in the amount of vehicle license
fees or market value determination pursuant to this section with
regard to fees imposed prior to the effective date of this section.
(3) For purposes of paragraph (1), a "qualified disabled owner"
means a disabled person who qualifies for a distinguishing license
plate or placard under Section 22511.5 of the Vehicle Code whose
vehicle was registered prior to the effective date of this section.
10753.7. (a) Upon the sale or transfer of ownership of a used
vehicle currently registered in this state, if any license fee due
thereon has already been paid, no adjustment of the current year
license fee shall be made.
(b) Any adjustment of vehicle license fees, based upon a
redetermination of market value pursuant to subdivision (a) of
Section 10753 and modification of vehicle license fee classification
pursuant to Section 10753.2, shall occur upon the expiration of
current registration and shall be reflected in the fees due for the
first renewal of registration following the sale or transfer of
ownership of that used vehicle.
10754.1. For purposes of applying paragraph (1) of subdivision (b)
of Section 10754, the vehicle license fees, due in 1998 on or before
December 31 of that year for a vehicle subject to the International
Registration Program as described in Section 8052 of the Vehicle
Code, are deemed to have had a final due date in the 1999 calendar
year. It is the intent of the Legislature that this section be
implemented to apply the 25 percent offset specified in paragraph (1)
of subdivision (a) of Section 10754 to the vehicle license fees
described in the preceding sentence. The department shall apply the
amount of each vehicle license fee reduction resulting from this
section against the amount of vehicle license fees due and payable on
the part of the relevant registrant in 1999.
10754.11. (a) (1) On August 15, 2006, the Controller shall transfer
from the General Fund to the Gap Repayment Fund, which is hereby
created in the State Treasury, an amount equal to the total amount of
offsets that were applied to new vehicle registrations before
October 1, 2003, and that were applied to vehicle license fees with a
due date before October 1, 2003, that were not transferred into the
Motor Vehicle License Fee Account in the Transportation Tax Fund and
the Local Revenue Fund due to the operation of Item 9100-102-0001 of
Section 2.00 of the Budget Act of 2003. The amount of this transfer
shall include transfers not made for offsets applied on or after June
20, 2003, transfers required under clause (iii) of subparagraph (B)
of paragraph (2) of subdivision (a) of Section 11000 as that section
read on June 30, 2004, and the additional amounts required to be
transferred to the Local Revenue Fund pursuant to paragraph (2) of
subdivision (a) of Section 11001.5 and paragraph (2) of subdivision
(d) of that same section, less any amount that was appropriated under
clause (iii) of subparagraph (D) of paragraph (3) of subdivision (a)
of Section 10754, as that section read on June 30, 2004.
(2) The Controller may make the transfer required by paragraph (1)
prior to August 15, 2006, if that transfer is authorized by the
Legislature.
(b) Moneys in the Gap Repayment Fund are hereby appropriated to
the Controller for allocation by the Controller to each city, county,
and city and county in an amount equal to the amount that was not
allocated to each of these entities due to the operation of Item
9100-102-001 of Section 2.00 of the Budget Act of 2003, less any
amount that was allocated to each entity under clause (ii) of
subparagraph (D) of paragraph (3) of subdivision (a) of Section
10754, as that section read on June 30, 2004.
(c) This section is operative for the period beginning on and
after July 1, 2004.
10755. Whenever, by reason of the assignment or reassignment of an
expiration date by the Director of Motor Vehicles, the registration
year for the vehicle is less than, or more than, 12 months, the fee
for the vehicle shall be decreased or increased by one-twelfth of the
annual fee for each month of such period less than, or in excess of,
12 months.
10756. If any vehicle which is exempt under Section 10781 or 10782
ceases to be so exempt by reason of change of ownership, the
application shall be deemed an application for original registration
for the purposes of determining the expiration date of the
registration and subsequent renewals thereof.
10757. (a) No additional license fee shall be imposed under this
part upon any vehicle upon the transfer of ownership of the vehicle,
except as provided under Section 9563 of the Vehicle Code, if any
license fee due thereon has already been paid for the year in which
the transfer of ownership occurs.
(b) In the event that additional fees are required on a vehicle
due to a prior departmental error, no penalty shall be assessed
against the application for the transfer of registration when the
required additional fees are paid.
10758. The license fee imposed under this part is in lieu of all
taxes according to value levied for state or local purposes on
vehicles of a type subject to registration under the Vehicle Code
whether or not the vehicles are registered under the Vehicle Code.
"Vehicle of a type subject to registration under the Vehicle Code,"
as used in this section, includes, but is not limited to, (a) any
motor vehicle in the inventory of vehicles held for sale by a
manufacturer, remanufacturer, distributor, or dealer in the course of
his or her business, (b) any unoccupied trailer coach in the
inventory of trailer coaches held for sale by a manufacturer,
remanufacturer, distributor, or dealer in the course of his or her
business, or (c) any vehicle described in Section 5004 of the Vehicle
Code, not used in a trade, profession, or business, whether or not
the vehicle has been issued special identification plates.
10759. In computing any fee, offset, or penalty imposed by this
chapter, whether on a proration or otherwise, a fraction of a dollar
is disregarded, unless it equals or exceeds fifty cents ($0.50), in
which case it is treated as one full dollar ($1). Computation of any
penalty shall be made from the fee after the same has been computed
as provided in this section.
Any fee, offset, or penalty in an amount of forty-nine cents
($0.49) or less shall be deemed to be one dollar ($1).
10760. (a) Notwithstanding any other provision of law, a mobilehome
sold new on or before June 30, 1980, on which the license fee
required to be paid under this part has been delinquent for 120 days
or more, shall not be subject to local property taxation, if a
request for reinstatement to the vehicle license fee under this part
is filed with the Department of Housing and Community Development
with a postmark dated no later than December 31, 1986, showing
verification by the county tax collector that payment of property
taxes on the mobilehome is current, as of the date of filing.
(b) Applications for filing for reinstatement pursuant to this
section shall be provided by the Department of Housing and Community
Development through its offices and offices of county assessors and
county tax collectors.
(c) A mobilehome shall not qualify for reinstatement to the
license fee under this part unless payment of property taxes on the
mobilehome is current. Reinstatement applications shall include a
provision for county tax collectors to verify that the payment of
property taxes is current. For purposes of this section, mobilehome
owners who submit reinstatement applications to the tax collector for
verification prior to September 1st of the fiscal year for which
property taxes on the mobilehome will be due and whose verified
applications are filed with the department with a postmark date no
later than 30 days thereafter are considered current on the payment
of property taxes if the payment of property taxes on the mobilehome
for prior fiscal years has been satisfied.
(d) A mobilehome, on which the license fee required to be paid
under this part has been delinquent for 120 days or more, which was
not actually enrolled on the local property tax roll prior to October
1, 1984, shall not be subject to local property taxation as a
condition of reinstatement to the license fee under this part. Tax
collectors shall verify on the reinstatement application that such a
mobilehome was not enrolled prior to October 1, 1984. Any license fee
and penalty which would otherwise be due under this part during the
period of delinquency shall be paid to the Department of Housing and
Community Development as a condition of reinstatement to the license
fee.
(e) Any used mobilehome, the sale of which has not been subject to
sales or use tax pursuant to Section 6379 or Section 18116.5 of the
Health and Safety Code, shall not qualify for reinstatement to the
license fee under this part unless, in addition to the other
requirements of this section, the full sales or use tax liability on
the last sale, which would have been owed if the mobilehome had not
been subject to property taxation, is paid.
(f) The Department of Housing and Community Development, upon
receiving the verified reinstatement application and determining that
the requirements of this section have been complied with, shall
reinstate the mobilehome to the license fee, establish a license fee
renewal date for the mobilehome, and notify the county tax assessor
to remove the mobilehome from the local property tax roll.
10751. A license fee is hereby imposed for the privilege of
operating upon the public highways in this state any vehicle of a
type which is subject to registration under the Vehicle Code, or any
trailer coach which is required to be moved under permit as
authorized in Section 35790 of the Vehicle Code and which is not
subject to local property taxation pursuant to Part 13 (commencing
with Section 5800) of Division 1. Vehicles of banks, including
national banking associations, shall be subject to all provisions of
the Vehicle Code to the same extent and same manner as other
vehicles, and shall be subject to this part.
10752. (a) The annual amount of the license fee for any vehicle,
other than a trailer or semitrailer, as described in subdivision (a)
of Section 5014.1 of the Vehicle Code or a commercial motor vehicle
described in Section 9400.1 of the Vehicle Code, or a trailer coach
that is required to be moved under permit as authorized in Section
35790 of the Vehicle Code, shall be a sum equal to the following
percentage of the market value of the vehicle as determined by the
department:
(1) Sixty-five hundredths of 1 percent on and after January 1,
2005, and before May 19, 2009.
(2) One percent on and after May 19, 2009.
(b) The annual amount of the license fee for any commercial
vehicle as described in Section 9400.1 of the Vehicle Code, shall be
a sum equal to 0.65 percent of the market value of the vehicle as
determined by the department.
(c) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, attributable to that portion of the rate imposed
pursuant to this section in excess of 0.65 percent shall be deposited
into the General Fund.
(d) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case the section shall
cease to be operative on July 1, 2013.
10752. (a) The annual amount of the license fee for any vehicle,
other than a trailer or semitrailer, as described in subdivision (a)
of Section 5014.1 of the Vehicle Code, or a trailer coach that is
required to be moved under permit as authorized in Section 35790 of
the Vehicle Code, shall be a sum equal to 0.65 percent of the market
value of the vehicle as determined by the department.
(b) This section shall become operative on July 1, 2011, unless
the Director of Finance makes the notification pursuant to Section
99040 of the Government Code, in which case this section shall become
operative on July 1, 2013.
10752.1. (a) The annual amount of the license fee for a trailer
coach which is required to be moved under permit as authorized in
Section 35790 of the Vehicle Code shall be a sum equal to the
following percentage of the market value of the vehicle as determined
by the department:
(1) Sixty-five hundredths of 1 percent on and after January 1,
2005, and before May 19, 2009.
(2) One percent on and after May 19, 2009.
(b) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, attributable to that portion of the rate imposed
pursuant to this section in excess of 0.65 percent shall be deposited
in the General Fund.
(c) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
10752.1. (a) The annual amount of the license fee for a trailer
coach which is required to be moved under permit as authorized in
Section 35790 of the Vehicle Code shall be a sum equal to 0.65
percent of the market value of the vehicle as determined by the
department.
(b) This section shall become operative on July 1, 2011, unless
the Director of Finance makes the notification pursuant to Section
99040 of the Government Code, in which case this section shall become
operative on July 1, 2013.
10752.2. (a) On and after May 19, 2009, in addition to the annual
license fee for a vehicle, other than a commercial motor vehicle
described in Section 9400.1 of the Vehicle Code, imposed pursuant to
Sections 10752 and 10752.1, a sum equal to 0.15 percent of the market
value of the vehicle as determined by the department, shall be added
to that annual fee.
(b) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, derived from fees collected pursuant to subdivision (a)
shall be deposited in the General Fund and transferred to the Local
Safety and Protection Account, which is hereby established in the
Transportation Tax Fund. Notwithstanding Section 13340 of the
Government Code, all moneys in the account are hereby continuously
appropriated, without regard to fiscal year, to the Controller for
allocation pursuant to Sections 29553, 30061, and 30070 of the
Government Code, Section 13821 of the Penal Code, and Sections 18220
and 18220.1 of the Welfare and Institutions Code.
(c) (1) In 2010 and each calendar year thereafter, the Director of
Finance shall, no later than January 10 and upon the enactment of
the Budget Act during the calendar year, make a written determination
of whether any of the moneys derived from fees collected pursuant to
subdivision (a) are being allocated by the state for any purpose not
authorized by subdivision (b), and shall immediately submit his or
her written determination to all of the following:
(A) The Director of the Department of Motor Vehicles.
(B) The Joint Legislative Budget Committee.
(C) The Senate and Assembly Appropriations Committees.
(D) The Senate and Assembly Revenue and Taxation Committees.
(2) If the Director of Finance determines that any moneys derived
from fees collected pursuant to subdivision (a) are being allocated
by the state for a purpose not authorized by subdivision (b), the
Director of the Department of Motor Vehicles shall, upon receipt of
the written determination, immediately cease collection of the fees
imposed by subdivision (a), and shall resume collection of those fees
only upon his or her receipt of written determination provided under
paragraph (1) that specifies that none of the moneys derived from
fees collected pursuant to subdivision (a) are being allocated by the
state for a purpose not authorized by subdivision (a).
(d) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
10752.5. (a) The additional revenue resulting from the amendments
made to Sections 10752 and 10752.1, and the addition of Section
17052.2, by Chapter 18 of the Statutes of 2009, Third Extraordinary
Session, is not revenue derived from taxes imposed pursuant to this
part that is subject to subdivision (a) of Section 15 of Article XI
of the California Constitution, for purposes of a local ordinance
that governs the expenditure of funds received by Nevada County from
the taxes imposed pursuant to this part.
(b) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
10753. (a) Upon the first sale of a new vehicle to a consumer and
upon each sale of a used vehicle to a consumer, the department shall
determine the market value of the vehicle on the basis of the cost
price to the purchaser as evidenced by a certificate of cost, but not
including California sales or use tax or any local sales,
transactions, use, or other local tax. "Cost price" includes the
value of any modifications made by the seller.
(b) Notwithstanding subdivision (a), the department shall not
redetermine the market value of used vehicles, or modify the vehicle
license fee classification of used vehicles determined pursuant to
Section 10753.2, when the seller is the parent, grandparent, child,
grandchild, or spouse of the purchaser, and the seller is not engaged
in the business of selling vehicles subject to registration under
the Vehicle Code, or when a lessor, as defined in Section 372 of the
Vehicle Code, transfers title and registration of a vehicle to the
lessee at the expiration or termination of a lease.
(c) (1) In the event that any commercial vehicle is modified or
additions are made to the chassis or body at a cost of two thousand
dollars ($2,000) or more, but not including any change of engine of
the same type or any cost of repairs to a commercial vehicle, the
owner of the commercial vehicle shall report any modification or
addition to the department and the department shall classify or
reclassify the commercial vehicle in its proper class as provided in
Section 10753.2, taking into consideration the increase in the market
value of the commercial vehicle due to those modifications or
additions, and any reclassification resulting in an increase in
market value shall be based on the cost to the consumer of those
modifications or additions. In the event any vehicle is modified or
altered resulting in a decrease in the market value thereof of two
hundred dollars ($200) or more as reported to and determined by the
department, the department shall classify or reclassify the vehicle
in its proper class as provided in Section 10753.2.
(2) Paragraph (1) does not apply under any of the following
conditions:
(A) When the cost of any modification or addition to the chassis
or body of a commercial vehicle is less than two thousand dollars
($2,000).
(B) When the cost is for modifications or additions necessary to
incorporate a system approved by the State Air Resources Board as
meeting the emission standards set forth in subdivisions (a) and (b)
of former Section 39102 and former Section 39102.5 of the Health and
Safety Code as they read on December 31, 1975.
(C) When the cost is for modifications that are necessary to
enable a disabled person to use or operate the vehicle.
(3) For purposes of this subdivision, "commercial vehicle" means a
"commercial vehicle," as defined in Section 260 of the Vehicle Code,
that is regulated by the Department of the California Highway Patrol
pursuant to Sections 2813 and 34500 of the Vehicle Code.
(d) This section also applies to a system as specified in
subdivision (c) that is approved by the State Air Resources Board as
meeting the emission standards specified in subdivisions (a) and (b)
of former Section 39102 and former Section 39102.5 of the Health and
Safety Code as they read on December 31, 1975, for vehicles 6,001
pounds or less, manufacturer's gross vehicle weight, controlled to
meet exhaust emission standards when sold new, when that system is
used in any vehicle over 6,001 pounds or any vehicle 6,001 pounds or
less not controlled to meet exhaust emission standards.
(e) The temporary attachment of any camper, as defined in Section
243 of the Vehicle Code, to a vehicle is not a modification or
addition for the purposes of subdivision (c).
(f) The attachment to a vehicle of radiotelephone equipment
furnished by a telephone corporation, as defined in Section 234 of
the Public Utilities Code, is not a modification or addition for the
purpose of subdivision (c), when that equipment is not owned by the
owner of the vehicle.
(g) For purposes of this section, "vehicle" does not include
trailers or semitrailers.
10753.2. (a) After determining the cost price to the purchaser, as
provided in this article, the department shall classify or reclassify
every vehicle, other than a trailer or semitrailer, as described in
subdivision (a) of Section 5014.1 of the Vehicle Code, in its proper
class according to the classification plan set forth in this section.
(b) For the purpose of this part, a classification plan is
established consisting of the following classes: a class from zero
dollars ($0) to and including forty-nine dollars and ninety-nine
cents ($49.99); a class from fifty dollars ($50) to and including one
hundred ninety-nine dollars and ninety-nine cents ($199.99); and
thereafter a series of classes successively set up in brackets having
a spread of two hundred dollars ($200), consisting of a number of
classes that will permit classification of all vehicles.
(c) The market value of a vehicle, other than a trailer or
semitrailer, as described in subdivision (a) of Section 5014.1 of the
Vehicle Code, for each registration year, starting with the year the
vehicle was first sold to a consumer as a new vehicle, or the year
the vehicle was first purchased or assembled by the person applying
for original registration in this state, or the year the vehicle was
sold to the current registered owner as a used vehicle, shall be as
follows: for the first year, 100 percent of a sum equal to the middle
point between the extremes of its class as established in
subdivision (b); for the second year, 90 percent of that sum; for the
third year, 80 percent of that sum; for the fourth year, 70 percent
of that sum; for the fifth year, 60 percent of that sum; for the
sixth year, 50 percent of that sum; for the seventh year, 40 percent
of that sum; for the eighth year, 30 percent of that sum; for the
ninth year, 25 percent of that sum; and for the 10th year, 20 percent
of that sum; and for the 11th year and each succeeding year, 15
percent of that sum; provided, however, that the minimum tax shall be
the sum of one dollar ($1). Notwithstanding this subdivision, the
market value of a trailer coach first sold on and after January 1,
1966, that is required to be moved under permit as authorized in
Section 35790 of the Vehicle Code, shall be determined by the
schedule in Section 10753.3.
(d) Notwithstanding any other provision of law, this section is
operative for the period beginning on and after the effective date of
the act amending this subdivision.
10753.3. (a) Except as otherwise provided in subdivision (b), the
market value of a trailer coach which must be moved under permit, for
each registration year of its life, shall be as follows: for the
first year, 85 percent of a sum equal to the middle point between the
extremes of its class as established in subdivision (b) of Section
10753.2; for the second year, 70 percent of such sum; for the third
year, 55 percent of such sum; for the fourth year, 45 percent of such
sum; for the fifth year, 40 percent of such sum; for the sixth year,
35 percent of such sum; for the seventh year, 30 percent of such
sum; for the eighth year, 25 percent of such sum; for the ninth year,
24 percent of such sum; for the 10th year, 23 percent of such sum;
for the 11th year, 22 percent of such sum; for the 12th year, 21
percent of such sum; for the 13th year, 20 percent of such sum; for
the 14th year, 19 percent of such sum; for the 15th year, 18 percent
of such sum; for the 16th year, 17 percent of such sum; for the 17th
year, 16 percent of such sum; for the 18th year and each succeeding
year, 15 percent of such sum.
(b) For the purposes of this section, the market value of vehicles
which have been previously registered and which, because they are
being converted to year-round registration, become subject to
registration twice during the 1976 calendar year, shall be deemed to
be the same throughout the 1976 calendar year and shall not change
until the registration subsequently expires.
10753.4. (a) Notwithstanding any other provisions of law, every
dealer who sells a trailer coach required to be moved under permit
shall state on a certificate attached to the sales contract the cost
price upon which the vehicle license fee is computed separately from
the cost of accessories or other charges for such trailer coach.
(b) The department shall determine what items shall be included
and what items shall not be included in the cost price upon which the
vehicle license fee is computed for a trailer coach required to be
moved under a permit and the manner of computation of such cost
price. The department shall notify every dealer authorized to sell a
trailer coach required to be moved under a permit of (1) the
requirement that the sales contract state the cost price upon which
the vehicle license fee is computed separately from the cost of
accessories or other charges for such trailer coaches and (2) the
manner in which such cost price is to be determined.
10753.5. Notwithstanding any other provisions of this part, the
annual amount of the license fee for a vehicle that has been assigned
a special identification plate or plates as described in Section
5004 of the Vehicle Code shall be two dollars ($2).
10753.6. (a) Notwithstanding any other provisions of this part, the
cost of any modifications to any vehicle which are necessary to
enable a disabled person to use or operate such vehicle shall be
excluded from the determination of the market value of the vehicle,
for purposes of determining the license fee imposed by any provision
of this part.
(b) (1) The department, pursuant to the request of a qualified
disabled owner of a vehicle which was registered prior to the
effective date of this section, shall exclude from the market value
of such vehicle the cost of any modification or alteration required
to adapt such vehicle to such disabled person's needs as either a
driver or passenger, if such cost was previously included in the
determination of the market value of such vehicle.
(2) There shall be no reduction in the amount of vehicle license
fees or market value determination pursuant to this section with
regard to fees imposed prior to the effective date of this section.
(3) For purposes of paragraph (1), a "qualified disabled owner"
means a disabled person who qualifies for a distinguishing license
plate or placard under Section 22511.5 of the Vehicle Code whose
vehicle was registered prior to the effective date of this section.
10753.7. (a) Upon the sale or transfer of ownership of a used
vehicle currently registered in this state, if any license fee due
thereon has already been paid, no adjustment of the current year
license fee shall be made.
(b) Any adjustment of vehicle license fees, based upon a
redetermination of market value pursuant to subdivision (a) of
Section 10753 and modification of vehicle license fee classification
pursuant to Section 10753.2, shall occur upon the expiration of
current registration and shall be reflected in the fees due for the
first renewal of registration following the sale or transfer of
ownership of that used vehicle.
10754.1. For purposes of applying paragraph (1) of subdivision (b)
of Section 10754, the vehicle license fees, due in 1998 on or before
December 31 of that year for a vehicle subject to the International
Registration Program as described in Section 8052 of the Vehicle
Code, are deemed to have had a final due date in the 1999 calendar
year. It is the intent of the Legislature that this section be
implemented to apply the 25 percent offset specified in paragraph (1)
of subdivision (a) of Section 10754 to the vehicle license fees
described in the preceding sentence. The department shall apply the
amount of each vehicle license fee reduction resulting from this
section against the amount of vehicle license fees due and payable on
the part of the relevant registrant in 1999.
10754.11. (a) (1) On August 15, 2006, the Controller shall transfer
from the General Fund to the Gap Repayment Fund, which is hereby
created in the State Treasury, an amount equal to the total amount of
offsets that were applied to new vehicle registrations before
October 1, 2003, and that were applied to vehicle license fees with a
due date before October 1, 2003, that were not transferred into the
Motor Vehicle License Fee Account in the Transportation Tax Fund and
the Local Revenue Fund due to the operation of Item 9100-102-0001 of
Section 2.00 of the Budget Act of 2003. The amount of this transfer
shall include transfers not made for offsets applied on or after June
20, 2003, transfers required under clause (iii) of subparagraph (B)
of paragraph (2) of subdivision (a) of Section 11000 as that section
read on June 30, 2004, and the additional amounts required to be
transferred to the Local Revenue Fund pursuant to paragraph (2) of
subdivision (a) of Section 11001.5 and paragraph (2) of subdivision
(d) of that same section, less any amount that was appropriated under
clause (iii) of subparagraph (D) of paragraph (3) of subdivision (a)
of Section 10754, as that section read on June 30, 2004.
(2) The Controller may make the transfer required by paragraph (1)
prior to August 15, 2006, if that transfer is authorized by the
Legislature.
(b) Moneys in the Gap Repayment Fund are hereby appropriated to
the Controller for allocation by the Controller to each city, county,
and city and county in an amount equal to the amount that was not
allocated to each of these entities due to the operation of Item
9100-102-001 of Section 2.00 of the Budget Act of 2003, less any
amount that was allocated to each entity under clause (ii) of
subparagraph (D) of paragraph (3) of subdivision (a) of Section
10754, as that section read on June 30, 2004.
(c) This section is operative for the period beginning on and
after July 1, 2004.
10755. Whenever, by reason of the assignment or reassignment of an
expiration date by the Director of Motor Vehicles, the registration
year for the vehicle is less than, or more than, 12 months, the fee
for the vehicle shall be decreased or increased by one-twelfth of the
annual fee for each month of such period less than, or in excess of,
12 months.
10756. If any vehicle which is exempt under Section 10781 or 10782
ceases to be so exempt by reason of change of ownership, the
application shall be deemed an application for original registration
for the purposes of determining the expiration date of the
registration and subsequent renewals thereof.
10757. (a) No additional license fee shall be imposed under this
part upon any vehicle upon the transfer of ownership of the vehicle,
except as provided under Section 9563 of the Vehicle Code, if any
license fee due thereon has already been paid for the year in which
the transfer of ownership occurs.
(b) In the event that additional fees are required on a vehicle
due to a prior departmental error, no penalty shall be assessed
against the application for the transfer of registration when the
required additional fees are paid.
10758. The license fee imposed under this part is in lieu of all
taxes according to value levied for state or local purposes on
vehicles of a type subject to registration under the Vehicle Code
whether or not the vehicles are registered under the Vehicle Code.
"Vehicle of a type subject to registration under the Vehicle Code,"
as used in this section, includes, but is not limited to, (a) any
motor vehicle in the inventory of vehicles held for sale by a
manufacturer, remanufacturer, distributor, or dealer in the course of
his or her business, (b) any unoccupied trailer coach in the
inventory of trailer coaches held for sale by a manufacturer,
remanufacturer, distributor, or dealer in the course of his or her
business, or (c) any vehicle described in Section 5004 of the Vehicle
Code, not used in a trade, profession, or business, whether or not
the vehicle has been issued special identification plates.
10759. In computing any fee, offset, or penalty imposed by this
chapter, whether on a proration or otherwise, a fraction of a dollar
is disregarded, unless it equals or exceeds fifty cents ($0.50), in
which case it is treated as one full dollar ($1). Computation of any
penalty shall be made from the fee after the same has been computed
as provided in this section.
Any fee, offset, or penalty in an amount of forty-nine cents
($0.49) or less shall be deemed to be one dollar ($1).
10760. (a) Notwithstanding any other provision of law, a mobilehome
sold new on or before June 30, 1980, on which the license fee
required to be paid under this part has been delinquent for 120 days
or more, shall not be subject to local property taxation, if a
request for reinstatement to the vehicle license fee under this part
is filed with the Department of Housing and Community Development
with a postmark dated no later than December 31, 1986, showing
verification by the county tax collector that payment of property
taxes on the mobilehome is current, as of the date of filing.
(b) Applications for filing for reinstatement pursuant to this
section shall be provided by the Department of Housing and Community
Development through its offices and offices of county assessors and
county tax collectors.
(c) A mobilehome shall not qualify for reinstatement to the
license fee under this part unless payment of property taxes on the
mobilehome is current. Reinstatement applications shall include a
provision for county tax collectors to verify that the payment of
property taxes is current. For purposes of this section, mobilehome
owners who submit reinstatement applications to the tax collector for
verification prior to September 1st of the fiscal year for which
property taxes on the mobilehome will be due and whose verified
applications are filed with the department with a postmark date no
later than 30 days thereafter are considered current on the payment
of property taxes if the payment of property taxes on the mobilehome
for prior fiscal years has been satisfied.
(d) A mobilehome, on which the license fee required to be paid
under this part has been delinquent for 120 days or more, which was
not actually enrolled on the local property tax roll prior to October
1, 1984, shall not be subject to local property taxation as a
condition of reinstatement to the license fee under this part. Tax
collectors shall verify on the reinstatement application that such a
mobilehome was not enrolled prior to October 1, 1984. Any license fee
and penalty which would otherwise be due under this part during the
period of delinquency shall be paid to the Department of Housing and
Community Development as a condition of reinstatement to the license
fee.
(e) Any used mobilehome, the sale of which has not been subject to
sales or use tax pursuant to Section 6379 or Section 18116.5 of the
Health and Safety Code, shall not qualify for reinstatement to the
license fee under this part unless, in addition to the other
requirements of this section, the full sales or use tax liability on
the last sale, which would have been owed if the mobilehome had not
been subject to property taxation, is paid.
(f) The Department of Housing and Community Development, upon
receiving the verified reinstatement application and determining that
the requirements of this section have been complied with, shall
reinstate the mobilehome to the license fee, establish a license fee
renewal date for the mobilehome, and notify the county tax assessor
to remove the mobilehome from the local property tax roll.
10751. A license fee is hereby imposed for the privilege of
operating upon the public highways in this state any vehicle of a
type which is subject to registration under the Vehicle Code, or any
trailer coach which is required to be moved under permit as
authorized in Section 35790 of the Vehicle Code and which is not
subject to local property taxation pursuant to Part 13 (commencing
with Section 5800) of Division 1. Vehicles of banks, including
national banking associations, shall be subject to all provisions of
the Vehicle Code to the same extent and same manner as other
vehicles, and shall be subject to this part.
10752. (a) The annual amount of the license fee for any vehicle,
other than a trailer or semitrailer, as described in subdivision (a)
of Section 5014.1 of the Vehicle Code or a commercial motor vehicle
described in Section 9400.1 of the Vehicle Code, or a trailer coach
that is required to be moved under permit as authorized in Section
35790 of the Vehicle Code, shall be a sum equal to the following
percentage of the market value of the vehicle as determined by the
department:
(1) Sixty-five hundredths of 1 percent on and after January 1,
2005, and before May 19, 2009.
(2) One percent on and after May 19, 2009.
(b) The annual amount of the license fee for any commercial
vehicle as described in Section 9400.1 of the Vehicle Code, shall be
a sum equal to 0.65 percent of the market value of the vehicle as
determined by the department.
(c) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, attributable to that portion of the rate imposed
pursuant to this section in excess of 0.65 percent shall be deposited
into the General Fund.
(d) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case the section shall
cease to be operative on July 1, 2013.
10752. (a) The annual amount of the license fee for any vehicle,
other than a trailer or semitrailer, as described in subdivision (a)
of Section 5014.1 of the Vehicle Code, or a trailer coach that is
required to be moved under permit as authorized in Section 35790 of
the Vehicle Code, shall be a sum equal to 0.65 percent of the market
value of the vehicle as determined by the department.
(b) This section shall become operative on July 1, 2011, unless
the Director of Finance makes the notification pursuant to Section
99040 of the Government Code, in which case this section shall become
operative on July 1, 2013.
10752.1. (a) The annual amount of the license fee for a trailer
coach which is required to be moved under permit as authorized in
Section 35790 of the Vehicle Code shall be a sum equal to the
following percentage of the market value of the vehicle as determined
by the department:
(1) Sixty-five hundredths of 1 percent on and after January 1,
2005, and before May 19, 2009.
(2) One percent on and after May 19, 2009.
(b) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, attributable to that portion of the rate imposed
pursuant to this section in excess of 0.65 percent shall be deposited
in the General Fund.
(c) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
10752.1. (a) The annual amount of the license fee for a trailer
coach which is required to be moved under permit as authorized in
Section 35790 of the Vehicle Code shall be a sum equal to 0.65
percent of the market value of the vehicle as determined by the
department.
(b) This section shall become operative on July 1, 2011, unless
the Director of Finance makes the notification pursuant to Section
99040 of the Government Code, in which case this section shall become
operative on July 1, 2013.
10752.2. (a) On and after May 19, 2009, in addition to the annual
license fee for a vehicle, other than a commercial motor vehicle
described in Section 9400.1 of the Vehicle Code, imposed pursuant to
Sections 10752 and 10752.1, a sum equal to 0.15 percent of the market
value of the vehicle as determined by the department, shall be added
to that annual fee.
(b) Notwithstanding Chapter 5 (commencing with Section 11001) or
any other law to the contrary, all revenues (including penalties),
less refunds, derived from fees collected pursuant to subdivision (a)
shall be deposited in the General Fund and transferred to the Local
Safety and Protection Account, which is hereby established in the
Transportation Tax Fund. Notwithstanding Section 13340 of the
Government Code, all moneys in the account are hereby continuously
appropriated, without regard to fiscal year, to the Controller for
allocation pursuant to Sections 29553, 30061, and 30070 of the
Government Code, Section 13821 of the Penal Code, and Sections 18220
and 18220.1 of the Welfare and Institutions Code.
(c) (1) In 2010 and each calendar year thereafter, the Director of
Finance shall, no later than January 10 and upon the enactment of
the Budget Act during the calendar year, make a written determination
of whether any of the moneys derived from fees collected pursuant to
subdivision (a) are being allocated by the state for any purpose not
authorized by subdivision (b), and shall immediately submit his or
her written determination to all of the following:
(A) The Director of the Department of Motor Vehicles.
(B) The Joint Legislative Budget Committee.
(C) The Senate and Assembly Appropriations Committees.
(D) The Senate and Assembly Revenue and Taxation Committees.
(2) If the Director of Finance determines that any moneys derived
from fees collected pursuant to subdivision (a) are being allocated
by the state for a purpose not authorized by subdivision (b), the
Director of the Department of Motor Vehicles shall, upon receipt of
the written determination, immediately cease collection of the fees
imposed by subdivision (a), and shall resume collection of those fees
only upon his or her receipt of written determination provided under
paragraph (1) that specifies that none of the moneys derived from
fees collected pursuant to subdivision (a) are being allocated by the
state for a purpose not authorized by subdivision (a).
(d) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
10752.5. (a) The additional revenue resulting from the amendments
made to Sections 10752 and 10752.1, and the addition of Section
17052.2, by Chapter 18 of the Statutes of 2009, Third Extraordinary
Session, is not revenue derived from taxes imposed pursuant to this
part that is subject to subdivision (a) of Section 15 of Article XI
of the California Constitution, for purposes of a local ordinance
that governs the expenditure of funds received by Nevada County from
the taxes imposed pursuant to this part.
(b) This section shall cease to be operative on July 1, 2011,
unless the Director of Finance makes the notification pursuant to
Section 99040 of the Government Code, in which case this section
shall cease to be operative on July 1, 2013.
10753. (a) Upon the first sale of a new vehicle to a consumer and
upon each sale of a used vehicle to a consumer, the department shall
determine the market value of the vehicle on the basis of the cost
price to the purchaser as evidenced by a certificate of cost, but not
including California sales or use tax or any local sales,
transactions, use, or other local tax. "Cost price" includes the
value of any modifications made by the seller.
(b) Notwithstanding subdivision (a), the department shall not
redetermine the market value of used vehicles, or modify the vehicle
license fee classification of used vehicles determined pursuant to
Section 10753.2, when the seller is the parent, grandparent, child,
grandchild, or spouse of the purchaser, and the seller is not engaged
in the business of selling vehicles subject to registration under
the Vehicle Code, or when a lessor, as defined in Section 372 of the
Vehicle Code, transfers title and registration of a vehicle to the
lessee at the expiration or termination of a lease.
(c) (1) In the event that any commercial vehicle is modified or
additions are made to the chassis or body at a cost of two thousand
dollars ($2,000) or more, but not including any change of engine of
the same type or any cost of repairs to a commercial vehicle, the
owner of the commercial vehicle shall report any modification or
addition to the department and the department shall classify or
reclassify the commercial vehicle in its proper class as provided in
Section 10753.2, taking into consideration the increase in the market
value of the commercial vehicle due to those modifications or
additions, and any reclassification resulting in an increase in
market value shall be based on the cost to the consumer of those
modifications or additions. In the event any vehicle is modified or
altered resulting in a decrease in the market value thereof of two
hundred dollars ($200) or more as reported to and determined by the
department, the department shall classify or reclassify the vehicle
in its proper class as provided in Section 10753.2.
(2) Paragraph (1) does not apply under any of the following
conditions:
(A) When the cost of any modification or addition to the chassis
or body of a commercial vehicle is less than two thousand dollars
($2,000).
(B) When the cost is for modifications or additions necessary to
incorporate a system approved by the State Air Resources Board as
meeting the emission standards set forth in subdivisions (a) and (b)
of former Section 39102 and former Section 39102.5 of the Health and
Safety Code as they read on December 31, 1975.
(C) When the cost is for modifications that are necessary to
enable a disabled person to use or operate the vehicle.
(3) For purposes of this subdivision, "commercial vehicle" means a
"commercial vehicle," as defined in Section 260 of the Vehicle Code,
that is regulated by the Department of the California Highway Patrol
pursuant to Sections 2813 and 34500 of the Vehicle Code.
(d) This section also applies to a system as specified in
subdivision (c) that is approved by the State Air Resources Board as
meeting the emission standards specified in subdivisions (a) and (b)
of former Section 39102 and former Section 39102.5 of the Health and
Safety Code as they read on December 31, 1975, for vehicles 6,001
pounds or less, manufacturer's gross vehicle weight, controlled to
meet exhaust emission standards when sold new, when that system is
used in any vehicle over 6,001 pounds or any vehicle 6,001 pounds or
less not controlled to meet exhaust emission standards.
(e) The temporary attachment of any camper, as defined in Section
243 of the Vehicle Code, to a vehicle is not a modification or
addition for the purposes of subdivision (c).
(f) The attachment to a vehicle of radiotelephone equipment
furnished by a telephone corporation, as defined in Section 234 of
the Public Utilities Code, is not a modification or addition for the
purpose of subdivision (c), when that equipment is not owned by the
owner of the vehicle.
(g) For purposes of this section, "vehicle" does not include
trailers or semitrailers.
10753.2. (a) After determining the cost price to the purchaser, as
provided in this article, the department shall classify or reclassify
every vehicle, other than a trailer or semitrailer, as described in
subdivision (a) of Section 5014.1 of the Vehicle Code, in its proper
class according to the classification plan set forth in this section.
(b) For the purpose of this part, a classification plan is
established consisting of the following classes: a class from zero
dollars ($0) to and including forty-nine dollars and ninety-nine
cents ($49.99); a class from fifty dollars ($50) to and including one
hundred ninety-nine dollars and ninety-nine cents ($199.99); and
thereafter a series of classes successively set up in brackets having
a spread of two hundred dollars ($200), consisting of a number of
classes that will permit classification of all vehicles.
(c) The market value of a vehicle, other than a trailer or
semitrailer, as described in subdivision (a) of Section 5014.1 of the
Vehicle Code, for each registration year, starting with the year the
vehicle was first sold to a consumer as a new vehicle, or the year
the vehicle was first purchased or assembled by the person applying
for original registration in this state, or the year the vehicle was
sold to the current registered owner as a used vehicle, shall be as
follows: for the first year, 100 percent of a sum equal to the middle
point between the extremes of its class as established in
subdivision (b); for the second year, 90 percent of that sum; for the
third year, 80 percent of that sum; for the fourth year, 70 percent
of that sum; for the fifth year, 60 percent of that sum; for the
sixth year, 50 percent of that sum; for the seventh year, 40 percent
of that sum; for the eighth year, 30 percent of that sum; for the
ninth year, 25 percent of that sum; and for the 10th year, 20 percent
of that sum; and for the 11th year and each succeeding year, 15
percent of that sum; provided, however, that the minimum tax shall be
the sum of one dollar ($1). Notwithstanding this subdivision, the
market value of a trailer coach first sold on and after January 1,
1966, that is required to be moved under permit as authorized in
Section 35790 of the Vehicle Code, shall be determined by the
schedule in Section 10753.3.
(d) Notwithstanding any other provision of law, this section is
operative for the period beginning on and after the effective date of
the act amending this subdivision.
10753.3. (a) Except as otherwise provided in subdivision (b), the
market value of a trailer coach which must be moved under permit, for
each registration year of its life, shall be as follows: for the
first year, 85 percent of a sum equal to the middle point between the
extremes of its class as established in subdivision (b) of Section
10753.2; for the second year, 70 percent of such sum; for the third
year, 55 percent of such sum; for the fourth year, 45 percent of such
sum; for the fifth year, 40 percent of such sum; for the sixth year,
35 percent of such sum; for the seventh year, 30 percent of such
sum; for the eighth year, 25 percent of such sum; for the ninth year,
24 percent of such sum; for the 10th year, 23 percent of such sum;
for the 11th year, 22 percent of such sum; for the 12th year, 21
percent of such sum; for the 13th year, 20 percent of such sum; for
the 14th year, 19 percent of such sum; for the 15th year, 18 percent
of such sum; for the 16th year, 17 percent of such sum; for the 17th
year, 16 percent of such sum; for the 18th year and each succeeding
year, 15 percent of such sum.
(b) For the purposes of this section, the market value of vehicles
which have been previously registered and which, because they are
being converted to year-round registration, become subject to
registration twice during the 1976 calendar year, shall be deemed to
be the same throughout the 1976 calendar year and shall not change
until the registration subsequently expires.
10753.4. (a) Notwithstanding any other provisions of law, every
dealer who sells a trailer coach required to be moved under permit
shall state on a certificate attached to the sales contract the cost
price upon which the vehicle license fee is computed separately from
the cost of accessories or other charges for such trailer coach.
(b) The department shall determine what items shall be included
and what items shall not be included in the cost price upon which the
vehicle license fee is computed for a trailer coach required to be
moved under a permit and the manner of computation of such cost
price. The department shall notify every dealer authorized to sell a
trailer coach required to be moved under a permit of (1) the
requirement that the sales contract state the cost price upon which
the vehicle license fee is computed separately from the cost of
accessories or other charges for such trailer coaches and (2) the
manner in which such cost price is to be determined.
10753.5. Notwithstanding any other provisions of this part, the
annual amount of the license fee for a vehicle that has been assigned
a special identification plate or plates as described in Section
5004 of the Vehicle Code shall be two dollars ($2).
10753.6. (a) Notwithstanding any other provisions of this part, the
cost of any modifications to any vehicle which are necessary to
enable a disabled person to use or operate such vehicle shall be
excluded from the determination of the market value of the vehicle,
for purposes of determining the license fee imposed by any provision
of this part.
(b) (1) The department, pursuant to the request of a qualified
disabled owner of a vehicle which was registered prior to the
effective date of this section, shall exclude from the market value
of such vehicle the cost of any modification or alteration required
to adapt such vehicle to such disabled person's needs as either a
driver or passenger, if such cost was previously included in the
determination of the market value of such vehicle.
(2) There shall be no reduction in the amount of vehicle license
fees or market value determination pursuant to this section with
regard to fees imposed prior to the effective date of this section.
(3) For purposes of paragraph (1), a "qualified disabled owner"
means a disabled person who qualifies for a distinguishing license
plate or placard under Section 22511.5 of the Vehicle Code whose
vehicle was registered prior to the effective date of this section.
10753.7. (a) Upon the sale or transfer of ownership of a used
vehicle currently registered in this state, if any license fee due
thereon has already been paid, no adjustment of the current year
license fee shall be made.
(b) Any adjustment of vehicle license fees, based upon a
redetermination of market value pursuant to subdivision (a) of
Section 10753 and modification of vehicle license fee classification
pursuant to Section 10753.2, shall occur upon the expiration of
current registration and shall be reflected in the fees due for the
first renewal of registration following the sale or transfer of
ownership of that used vehicle.
10754.1. For purposes of applying paragraph (1) of subdivision (b)
of Section 10754, the vehicle license fees, due in 1998 on or before
December 31 of that year for a vehicle subject to the International
Registration Program as described in Section 8052 of the Vehicle
Code, are deemed to have had a final due date in the 1999 calendar
year. It is the intent of the Legislature that this section be
implemented to apply the 25 percent offset specified in paragraph (1)
of subdivision (a) of Section 10754 to the vehicle license fees
described in the preceding sentence. The department shall apply the
amount of each vehicle license fee reduction resulting from this
section against the amount of vehicle license fees due and payable on
the part of the relevant registrant in 1999.
10754.11. (a) (1) On August 15, 2006, the Controller shall transfer
from the General Fund to the Gap Repayment Fund, which is hereby
created in the State Treasury, an amount equal to the total amount of
offsets that were applied to new vehicle registrations before
October 1, 2003, and that were applied to vehicle license fees with a
due date before October 1, 2003, that were not transferred into the
Motor Vehicle License Fee Account in the Transportation Tax Fund and
the Local Revenue Fund due to the operation of Item 9100-102-0001 of
Section 2.00 of the Budget Act of 2003. The amount of this transfer
shall include transfers not made for offsets applied on or after June
20, 2003, transfers required under clause (iii) of subparagraph (B)
of paragraph (2) of subdivision (a) of Section 11000 as that section
read on June 30, 2004, and the additional amounts required to be
transferred to the Local Revenue Fund pursuant to paragraph (2) of
subdivision (a) of Section 11001.5 and paragraph (2) of subdivision
(d) of that same section, less any amount that was appropriated under
clause (iii) of subparagraph (D) of paragraph (3) of subdivision (a)
of Section 10754, as that section read on June 30, 2004.
(2) The Controller may make the transfer required by paragraph (1)
prior to August 15, 2006, if that transfer is authorized by the
Legislature.
(b) Moneys in the Gap Repayment Fund are hereby appropriated to
the Controller for allocation by the Controller to each city, county,
and city and county in an amount equal to the amount that was not
allocated to each of these entities due to the operation of Item
9100-102-001 of Section 2.00 of the Budget Act of 2003, less any
amount that was allocated to each entity under clause (ii) of
subparagraph (D) of paragraph (3) of subdivision (a) of Section
10754, as that section read on June 30, 2004.
(c) This section is operative for the period beginning on and
after July 1, 2004.
10755. Whenever, by reason of the assignment or reassignment of an
expiration date by the Director of Motor Vehicles, the registration
year for the vehicle is less than, or more than, 12 months, the fee
for the vehicle shall be decreased or increased by one-twelfth of the
annual fee for each month of such period less than, or in excess of,
12 months.
10756. If any vehicle which is exempt under Section 10781 or 10782
ceases to be so exempt by reason of change of ownership, the
application shall be deemed an application for original registration
for the purposes of determining the expiration date of the
registration and subsequent renewals thereof.
10757. (a) No additional license fee shall be imposed under this
part upon any vehicle upon the transfer of ownership of the vehicle,
except as provided under Section 9563 of the Vehicle Code, if any
license fee due thereon has already been paid for the year in which
the transfer of ownership occurs.
(b) In the event that additional fees are required on a vehicle
due to a prior departmental error, no penalty shall be assessed
against the application for the transfer of registration when the
required additional fees are paid.
10758. The license fee imposed under this part is in lieu of all
taxes according to value levied for state or local purposes on
vehicles of a type subject to registration under the Vehicle Code
whether or not the vehicles are registered under the Vehicle Code.
"Vehicle of a type subject to registration under the Vehicle Code,"
as used in this section, includes, but is not limited to, (a) any
motor vehicle in the inventory of vehicles held for sale by a
manufacturer, remanufacturer, distributor, or dealer in the course of
his or her business, (b) any unoccupied trailer coach in the
inventory of trailer coaches held for sale by a manufacturer,
remanufacturer, distributor, or dealer in the course of his or her
business, or (c) any vehicle described in Section 5004 of the Vehicle
Code, not used in a trade, profession, or business, whether or not
the vehicle has been issued special identification plates.
10759. In computing any fee, offset, or penalty imposed by this
chapter, whether on a proration or otherwise, a fraction of a dollar
is disregarded, unless it equals or exceeds fifty cents ($0.50), in
which case it is treated as one full dollar ($1). Computation of any
penalty shall be made from the fee after the same has been computed
as provided in this section.
Any fee, offset, or penalty in an amount of forty-nine cents
($0.49) or less shall be deemed to be one dollar ($1).
10760. (a) Notwithstanding any other provision of law, a mobilehome
sold new on or before June 30, 1980, on which the license fee
required to be paid under this part has been delinquent for 120 days
or more, shall not be subject to local property taxation, if a
request for reinstatement to the vehicle license fee under this part
is filed with the Department of Housing and Community Development
with a postmark dated no later than December 31, 1986, showing
verification by the county tax collector that payment of property
taxes on the mobilehome is current, as of the date of filing.
(b) Applications for filing for reinstatement pursuant to this
section shall be provided by the Department of Housing and Community
Development through its offices and offices of county assessors and
county tax collectors.
(c) A mobilehome shall not qualify for reinstatement to the
license fee under this part unless payment of property taxes on the
mobilehome is current. Reinstatement applications shall include a
provision for county tax collectors to verify that the payment of
property taxes is current. For purposes of this section, mobilehome
owners who submit reinstatement applications to the tax collector for
verification prior to September 1st of the fiscal year for which
property taxes on the mobilehome will be due and whose verified
applications are filed with the department with a postmark date no
later than 30 days thereafter are considered current on the payment
of property taxes if the payment of property taxes on the mobilehome
for prior fiscal years has been satisfied.
(d) A mobilehome, on which the license fee required to be paid
under this part has been delinquent for 120 days or more, which was
not actually enrolled on the local property tax roll prior to October
1, 1984, shall not be subject to local property taxation as a
condition of reinstatement to the license fee under this part. Tax
collectors shall verify on the reinstatement application that such a
mobilehome was not enrolled prior to October 1, 1984. Any license fee
and penalty which would otherwise be due under this part during the
period of delinquency shall be paid to the Department of Housing and
Community Development as a condition of reinstatement to the license
fee.
(e) Any used mobilehome, the sale of which has not been subject to
sales or use tax pursuant to Section 6379 or Section 18116.5 of the
Health and Safety Code, shall not qualify for reinstatement to the
license fee under this part unless, in addition to the other
requirements of this section, the full sales or use tax liability on
the last sale, which would have been owed if the mobilehome had not
been subject to property taxation, is paid.
(f) The Department of Housing and Community Development, upon
receiving the verified reinstatement application and determining that
the requirements of this section have been complied with, shall
reinstate the mobilehome to the license fee, establish a license fee
renewal date for the mobilehome, and notify the county tax assessor
to remove the mobilehome from the local property tax roll.
