Reference is to the bill as introduced.
Amend the bill, as and if amended, by deleting all after the enacting words and inserting:
/ SECTION 1. Section 50-23-11 of the 1976 Code, as added by Act 344 of 2008, is amended by adding a subsection at the end to read:
"(E) The fee for a dealer demonstration number is thirty dollars and the fee must accompany the application for each demonstration number. Demonstration numbers expire on December thirty-first of each year or on the same date the marine dealer permit under which they were issued is voided, surrendered, or revoked. All revenue from each demonstration number must be used to support the Marine Investigations section of the department."
SECTION 2. Section 50-23-70 of the 1976 Code, as last amended by Act 344 of 2008, is further amended by adding a subsection at the end to read:
"(E) The department must not issue a duplicate document for a certificate of number decal, certificate of number card, outboard motor decal, or watercraft title decal if the department has notice that ad valorem taxes are due."
SECTION 3. Section 50-23-340 of the 1976 Code is amended to read:
"Section 50-23-340.
The owner of each motorboat requiring numbering by this
chapter shall file an application for a number with the
department on forms approved by it. The application shall be
signed by the owner of the motorboat and shall be accompanied by
a fee of thirty ten dollars. Upon
receipt of the application in approved form, the department
shall enter the same upon the records of its office and issue to
the applicant a certificate of number stating the number awarded
to the motorboat and the name and address of the owner. The
certificate of number shall be pocket size."
SECTION 4. Section 50-23-345(A) of the 1976 Code, as last amended by Act 344 of 2008, is further amended to read:
"(A) A transferee shall utilize the temporary certificate of number on the department's application form as a temporary certificate of number to permit the use of watercraft while applications for certificates of number are processed. Temporary certificates of number apply to new and previously owned watercraft. A temporary certificate is valid for not more than sixty days from the date of purchase. No temporary certificate of number may be issued for a boat, boat motor, or watercraft until the ad valorem tax is paid for the year for which the registration is to be issued."
SECTION 5.A. Section 50-23-370 of the 1976 Code, as last amended by Act 344 of 2008, is further amended to read:
"Section 50-23-370.
(A) Except as otherwise provided, a
certificate of number awarded pursuant to this chapter continues
in effect for three years one year
unless sooner terminated or discontinued in accordance with this
chapter. Certificates A certificate of
number may be renewed by the owner in the same manner
provided for in the initial securing of the
certificates as provided in subsection (B). The
department shall fix a day and month of the
year on which certificates of number expire unless renewed
pursuant to this chapter.
(B)(1)
Beginning January 1, 2020, each county auditor annually
shall mail watercraft certificate of number renewal notices to
the owners of watercraft in the county as determined by the
Department of Natural Resources no later than forty-five days
before expiration of the certificate. The renewal notices,
including the fees upon completion, must be returned to that
county which shall:
(a)
process the application and, if granting the
renewal, notify the department to issue a renewed certificate
and decal;
(b)
transmit the processed renewal notices to the
department within seven days; and
(c)
transmit the fees, including any late fees, to
the appropriate state fund.
(2)
Each county auditor must have access to the
motorboat titling and registration records of the department as
applicable to the county auditor in the manner the county
auditor and department agree for the purpose of the county
auditor performing the functions required in item (1).
(3)
The department may not charge counties for
online access network fees for watercraft and owner
information.
(4)
If a certificate of number is not approved
immediately by the department, an owner may operate under a paid
tax receipt for thirty days.
(B)(C)(1)
A renewal application for a certificate of
number, except those from marine dealers, presented after thirty
days from its expiration date is subject to a late penalty of
fifteen dollars.
(2)
A renewal application for a certificate of number
presented after sixty days from its expiration date is subject
to a late penalty of thirty dollars."
B. (A) Beginning January
1, 2020, the provisions of SECTION 5.A. of this act will be
phased in over a three-year period as certificate of numbers
expire. Any certificate of number awarded prior to January 1,
2020, will remain in effect for the full three-year term unless
terminated or discontinued by the Department of Natural
Resources. Certificate of numbers awarded after January 1, 2020,
will become effective on an annual basis. Full implementation of
SECTION 5.A. of this act begins on December 31, 2022.
(B) It is the intent of
the General Assembly that the provisions of this act result in
only one tax payment due per boat, boat motor, or watercraft in
any twelve-month period. All interpretation and implementation
of this act should be consistent with this intent.
SECTION 6. Article 1, Chapter 23, Title 50 of the 1976 Code is amended by adding:
"Section 50-23-12. A permitted marine dealer that accepts any watercraft or outboard motor as a trade-in must obtain from the owner a completed change in status form indicating the trade-in. The dealer must submit the form to the department within thirty days in the manner prescribed."
SECTION 7. Article 1, Chapter 23, Title 50 of the 1976 Code is amended by adding:
"Section 50-23-35.
(A) No title for a watercraft or
outboard motor may be issued by the department if currently
titled in this State or titled or registered in another state
unless it is accompanied by a receipt from the applicant's
appropriate county official stating payment of ad valorem taxes
due for the tax year in which the ownership was initiated has
been paid. Applications submitted more than one year after
ownership was initiated must be accompanied by paid tax receipts
for all subsequent years up to the date the application was
accepted by the department.
(B) A title for a
watercraft or outboard motor sold by a permitted marine dealer
is exempt from the requirement for a paid tax receipt and may be
titled by the department without the receipt indicating ad
valorem taxes have been paid. The department must transmit daily
a list of the titles and certificates of registrations issued
under this exemption to the respective county official for
collection of ad valorem taxes.
(C) No receipt is
required for a watercraft or outboard motor designated as exempt
from ad valorem taxes by the appropriate county official,
provided that each county makes such a determination when a
watercraft or outboard motor is titled in their respective
county."
SECTION 8. Chapter 37, Title 12 of the 1976 Code is amended by adding:
Section 12-37-3200. The tax year for boats, boat motors, and watercraft subject to property tax pursuant to Section 12-37-714 begins with the last day of the month in which a certificate of number required by Section 50-23-370 is issued and ends on the last day of the month in which the certificate of number expires or is due to expire. No certificate of number may be issued for a boat, boat motor, or watercraft until the ad valorem tax is paid for the year for which the registration is to be issued. All ad valorem taxes on a boat, boat motor, or watercraft are due and payable one hundred twenty days from the date of purchase.
Section 12-37-3210. (A)
The auditor shall prepare a tax notice for
all boats, boat motors, and watercraft owned by the same person
and titled at the same time for each tax year. A notice must
describe the boats, boat motors, or watercraft by name, model,
and identification number. The notice must set forth the
assessed value of the boat, the millage, the taxes due on each
boat, and the tax year. The notice must be delivered to the
county treasurer or official charged with the collection of
taxes, who must collect or receive payment of the taxes. One
copy of the notice must be in the form of a bill or statement
for the taxes due on the boat and, when practical, the auditor
shall mail that copy to the owner of the boat. When the tax and
all other charges included on the tax bill have been paid, the
county treasurer or official charged with the collections of
taxes shall issue the taxpayer a paid receipt once all charges
on the tax bill including the taxes have been paid. The receipt
or a copy may be delivered by the taxpayer to the Department of
Natural Resources with either the application for and issuance
of number and certificate referenced in Section 50-23-340 or the
renewal application for a certificate of number referenced in
Section 50-23-370. A record of the payment of the tax must be
retained by the treasurer. The auditor shall maintain a separate
duplicate for boats, boat motors, and watercraft. No certificate
of number may be issued by the Department of Natural Resources
unless the application is accompanied by the receipt, or notice
from the county treasurer, by other means satisfactory to the
Department of Natural Resources, of payment of the tax.
(B) Tax bills (notices)
for county-assessed personal property valued in accordance with
applicable Department of Revenue regulations must include
notification of the taxpayer's appeal rights, to include a
minimum amount of information of how the taxpayer should file
his appeal, to whom, and within what time period.
Section 12-37-3220. When a boat, boat motor, or watercraft is first taxable in a county, the owner shall make a property tax return prior to submitting the application for and issuance of number and certificate as referenced in Section 50-23-340. The return must be made to the auditor of the county in which the owner resides. The return must be signed under oath and must set forth the county, school district, special or tax district, and municipality in which the boat, boat motor, or watercraft is principally located.
Section 12-37-3230. The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property.
Section 12-37-3240. The provisions of this article do not apply to a boat, boat motor, or watercraft exempt from ad valorem taxation pursuant to Section 12-37-220(B)(38)(a) or classified as a primary or secondary residence pursuant to Section 12-37-224(B)."
SECTION 9. This act takes effect January 1, 2020. /
Renumber sections to conform.
Amend title to conform.