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186.281 Seat and other vehicle taxes.

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Page 1 of 2 186.281 Seat and other vehicle taxes. (1) On or before March 1 of each year, and as a condition precedent to the use of the highways, every motor carrier primarily engaged in transporting passengers for hire <br>shall pay to the Department of Vehicle Regulation for the privilege of using the <br>highways an annual tax upon each motor vehicle so used, as follows: Four dollars <br>and fifty cents (&#36;4.50) for each regular seat for the first thirty-one (31) seats, and <br>eight dollars (&#36;8) for all seats in excess of thirty-one (31); except as provided in <br>subsection (2) of this section, except that holders of nonprofit bus permits shall be <br>exempt from payment hereunder and except that taxicabs, limousines, buses, and U-<br>Drive-Its as defined in KRS Chapter 281, shall pay the fees set forth in subsection <br>(3) of this section. (2) (a) A motor carrier engaged in regular route interstate commerce or combined interstate and intrastate commerce and operating two (2) or more vehicles in <br>Kentucky shall be required to pay only that portion of a tax imposed by <br>subsection (1) of this section as the number of miles operated by a fleet of <br>motor vehicles in Kentucky bears to the total miles operated by a fleet in any <br>license year, or portion thereof. (b) A motor carrier shall prior to March 1 of each license year, and as a prerequisite to operating on the highways of this state, obtain a permit from <br>the Department of Vehicle Regulation and at that time shall pay its estimated <br>tax hereunder, as determined by the Department of Vehicle Regulation's <br>administrative regulations, and execute bond for any additional tax which <br>might be due, with or without surety thereon, as the Department of Vehicle <br>Regulation may require. (c) The Department of Vehicle Regulation is authorized and directed to promulgate administrative regulations to effectuate the apportionment of taxes <br>prescribed in subsection (2) of this section. The regulations shall provide that <br>the estimate of taxes for any license year shall be that proportion that would <br>have been due in the prior license year and shall further provide for a license <br>year-end accounting with a system of credit or deficiency assessment in any <br>amount by which the estimate differs from the tax due. (3) Taxicabs, limousines, airport shuttle vehicles, buses, and U-Drive-Its, shall pay the following annual license fees: <br> Each taxicab .............................................................................................&#36;15.00 Each limousine .........................................................................................&#36;20.00 Each airport shuttle vehicle ......................................................................&#36;45.00 Each bus ..............................................................................................&#36;100.00 Each U-Drive-It-passenger car .................................................................&#36;15.00 (4) All cities of the Commonwealth are hereby authorized to impose an annual license tax on all taxicabs or limousines certificated by the Department of Vehicle <br>Regulation for operation in said city, which license tax shall not exceed thirty <br>dollars (&#36;30) per taxicab or limousine. Page 2 of 2 (5) Notwithstanding any other provisions of this section, nonresident motor carriers engaged in transporting passengers for hire in irregular route interstate charter or <br>special operations shall be exempt from all taxes and fees prescribed herein, <br>provided reciprocal privileges are granted to similar nonresident carriers by the laws <br>and regulations of his state. Effective: July 15, 1994 <br>History: Amended 1994 Ky. Acts ch. 448, sec. 2, effective July 15, 1994. -- Amended 1990 Ky. Acts ch. 198, sec. 4, effective July 13, 1990. -- Amended 1984 Ky. Acts <br>ch. 151, sec. 2, effective July 13, 1984. -- Amended 1978 Ky. Acts ch. 232, sec. 14, <br>effective June 17, 1978. -- Amended 1974 Ky. Acts ch. 74, Art. IV, sec. 20(2). -- <br>Created 1966 Ky. Acts ch. 139, secs. 20 and 21(1) to (3), effective January 1, 1967. Formerly codified in part as KRS 186.054. <br>Subsequently renumbered in part as KRS 186.276.