Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 2. Imposition of Fee

Article 1. Computation of Fee

Section 10752

10752. Measure of fee. (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 for initial and renewal registrations due on and after May 19, 2009, but before July 1, 2011.

(3) Sixty-five hundredths of 1 percent for initial and renewal registrations due on and after July 1, 2011.

(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.

History.—Stats. 1948, p. 129, operative January 1, 1949, substituted "two (2)" for "13/4", and deleted "actual" before "market value". Stats. 1971, p. 2840, effective March 4, 1972, added "(a) Except as provided in subdivision (b)" at the beginning of the first sentence and added subdivision (b). Stats. 1972, p. 1433, in effect August 11, 1972, deleted "(a) Except as provided in subdivision (b)" at the beginning of the first sentence and former subdivision (b). Stats. 1974, Ch. 1051, p. 2267, in effect January 1, 1975, added "for any vehicle other than a trailer coach which is required to be moved under permit as authorized in Section 35790 of the Vehicle Code" after "license fee", and substituted "2" for "two (2)". Stats. 2000, Ch. 861 (SB 2084), in effect September 29, 2000, added a comma after "any vehicle", added "or semitrailer or a trailer" after the first "a trailer", substituted "that" for "which" after "coach", and added a comma after "Code" in the first sentence. Stats. 2000, Ch. 861 (SB 2084), in effect September 29, 2000, added a comma after "any vehicle", added "or semitrailer or a trailer" after the first "a trailer", substituted "that" for "which" after "coach", and added a comma after "Code" in the first sentence. Stats. 2001, Ch. 826 (AB 1472), in effect January 1, 2002, added ", as described in subdivision (a) of Section 5014.1 of the Vehicle Code," after "semitrailer" in the first sentence of the first paragraph. Amended by Stats. 2004, Ch. 211 (SB 1096), in effect August 5, 2004. Amended by Stats. 2009, Ch. 18 of the Third Extraordinary Session in effect January 1, 2010. Amended by Stats. 2011, Ch. 35 (SB 89), in effect June 30, 2011.

Note.—Section 1 of Stats. 2001, Ch. 826 (AB 1472) provided that:

(a) The Legislature finds and declares that it is necessary to convert California's system of commercial vehicle registration from an unladen weight system to a gross vehicle weight system and to initiate a permanent trailer identification program. Furthermore, it is the intent of the Legislature that this conversion be revenue neutral to all cities and counties and all unladen weight fee system recipients.

(b) For the purposes of this act, "revenue neutrality" requires that all recipients of the fees collected under the system in effect on December 31, 2001, shall receive the same level of funding, with the same degree of flexibility, after the conversion to the system created by this act.