H-3796.1 _______________________________________________
HOUSE BILL 2616
_______________________________________________
State of Washington 56th Legislature 2000 Regular Session
By Representatives Radcliff, Fisher, Mitchell, Schoesler, Ruderman, Esser and Dunn
Read first time 01/18/2000. Referred to Committee on Transportation.
AN ACT Relating to allowing citizens to elect to pay vehicle license fees biannually; amending RCW 46.01.140, 46.16.062, 46.16.063, 46.16.065, 46.16.070, 46.16.071, 46.16.079, 46.16.085, 46.16.121, 46.16.313, 46.16.505, 46.16.585, 46.16.606, 46.16.670, and 81.104.160; and adding a new section to chapter 46.16 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 46.16 RCW to read as follows:
When a person pays the fee required under any law dealing with licenses for, registration of, or the right to operate a vehicle upon the public highways or waters of this state, he or she may elect to pay twice the annual fee. Persons taking this option are not required to renew their license, registration, or right to operate the vehicle upon the public highways or waters of this state for two years from the date of such payment.
Sec. 2. RCW 46.01.140 and 1996 c 315 s 1 are each amended to read as follows:
(1) The county auditor, if appointed by the director of licensing shall carry out the provisions of this title relating to the licensing of vehicles and the issuance of vehicle license number plates under the direction and supervision of the director and may with the approval of the director appoint assistants as special deputies and recommend subagents to accept applications and collect fees for vehicle licenses and transfers and to deliver vehicle license number plates.
(2) A county auditor appointed by the director may request that the director appoint subagencies within the county. Upon authorization of the director, the auditor shall advertise a request for proposals and use the process for soliciting vendors under RCW 39.04.190(2), except that the provision requiring the contract to be awarded to the lowest responsible bidder shall not apply. The auditor shall submit all proposals to the director, and shall recommend the appointment of one or more subagents who have applied through the request for proposal process. The director has final appointment authority.
(3)(a) A county auditor who is appointed as an agent by the department shall enter into a standard contract provided by the director, developed with the advice of the title and registration advisory committee.
(b) A subagent appointed under subsection (2) of this section shall enter into a standard contract with the county auditor, developed with the advice of the title and registration advisory committee. The director shall provide the standard contract to county auditors.
(c) The contracts provided for in (a) and (b) of this subsection must contain at a minimum provisions that:
(i) Describe the responsibilities, and where applicable, the liability, of each party relating to the service expectations and levels, equipment to be supplied by the department, and equipment maintenance;
(ii) Require the specific type of insurance or bonds so that the state is protected against any loss of collected motor vehicle tax revenues or loss of equipment;
(iii) Specify the amount of training that will be provided by the state, the county auditor, or subagents;
(iv) Describe allowable costs that may be charged to vehicle licensing activities as provided for in (d) of this subsection;
(v) Describe the causes and procedures for termination of the contract, which may include mediation and binding arbitration.
(d) The department shall develop procedures that will standardize and prescribe allowable costs that may be assigned to vehicle licensing and vessel registration and title activities performed by county auditors.
(e) The contracts may include any provision that the director deems necessary to ensure acceptable service and the full collection of vehicle and vessel tax revenues.
(f) The director may waive any provisions of the contract deemed necessary in order to ensure that readily accessible service is provided to the citizens of the state.
(4)(a) At any time any application is made to the director, the county auditor, or other agent pursuant to any law dealing with licenses, registration, or the right to operate any vehicle or vessel upon the public highways or waters of this state, excluding applicants already paying such fee under RCW 46.16.070 or 46.16.085, the applicant shall pay to the director, county auditor, or other agent a fee of three dollars for each application in addition to any other fees required by law. If the applicant elects to pay twice the annual fee under section 1 of this act, the fee under this subsection (4)(a) is six dollars.
(b) Counties that do not cover the expenses of vehicle licensing and vessel registration and title activities may submit to the department a request for cost-coverage moneys. The request must be submitted on a form developed by the department. The department shall develop procedures to verify whether a request is reasonable. Payment shall be made on requests found to be allowable from the licensing services account.
(c) Applicants for certificates of ownership, including applicants paying fees under RCW 46.16.070 or 46.16.085, shall pay to the director, county auditor, or other agent a fee of four dollars in addition to any other fees required by law.
(d) The fees under (a) and (c) of this subsection, if paid to the county auditor as agent of the director, or if paid to a subagent of the county auditor, shall be paid to the county treasurer in the same manner as other fees collected by the county auditor and credited to the county current expense fund. If the fee is paid to another agent of the director, the fee shall be used by the agent to defray his or her expenses in handling the application.
(5) A subagent shall collect a service fee of (a) seven dollars and fifty cents for changes in a certificate of ownership, with or without registration renewal, or verification of record and preparation of an affidavit of lost title other than at the time of the title application or transfer and (b) three dollars for registration renewal only, issuing a transit permit, or any other service under this section. However, a subagent shall collect a fee of six dollars for a registration renewal if the applicant elects to pay twice the annual fee under section 1 of this act.
(6) If the fee is collected by the state patrol as agent for the director, the fee so collected shall be certified to the state treasurer and deposited to the credit of the state patrol highway account. If the fee is collected by the department of transportation as agent for the director, the fee shall be certified to the state treasurer and deposited to the credit of the motor vehicle fund. All such fees collected by the director or branches of his office shall be certified to the state treasurer and deposited to the credit of the highway safety fund.
(7) Any county revenues that exceed the cost of providing vehicle licensing and vessel registration and title activities in a county, calculated in accordance with the procedures in subsection (3)(d) of this section, shall be expended as determined by the county legislative authority during the process established by law for adoption of county budgets.
(8) The director may adopt rules to implement this section.
Sec. 3. RCW 46.16.062 and 2000 c 1 s 1 (Initiative Measure No. 695) are each amended to read as follows:
(1) License tab fees shall be $30 per year for motor vehicles, regardless of year, value, make, or model, beginning January 1, 2000. A person paying the fee required under this section may elect to pay twice the annual fee and receive license tabs that remain in effect for two years.
(2) For the purposes of this section, "license tab fees" are defined as the general fees paid annually for licensing motor vehicles, including cars, sport utility vehicles, motorcycles, and motor homes.
Sec. 4. RCW 46.16.063 and 1996 c 237 s 1 are each amended to read as follows:
(1)
In addition to other fees for the licensing of vehicles there shall be paid and
collected annually, except as provided under section 1 of this act, for
each camper, travel trailer, and motor home ((as the same are defined in RCW
82.50.010)), a fee of three dollars to be deposited in the RV
account of the motor vehicle fund. Under RCW 43.135.055, the department of
transportation may increase RV account fees by a percentage that exceeds the
fiscal growth factor. After consultation with citizen representatives of the
recreational vehicle user community, the department of transportation may
implement RV account fee adjustments no more than once every four years. RV
account fee adjustments must be preceded by evaluation of the following
factors: Maintenance of a self-supporting program, levels of service at
existing RV sanitary disposal facilities, identified needs for improved RV
service at safety rest areas state-wide, sewage treatment costs, and
inflation. If the department chooses to adjust the RV account fee, it shall
notify the department of licensing six months before implementation of the fee
increase. Adjustments in the RV account fee must be in increments of no more
than fifty cents per biennium.
(2) An applicant may elect to pay twice the fee required under subsection (1) of this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 5. RCW 46.16.065 and 1975 1st ex.s. c 118 s 4 are each amended to read as follows:
In
lieu of the fees provided in RCW ((46.16.060)) 46.16.062, private
passenger car one or two-wheel trailers of two thousand pounds gross weight or
less, may be licensed upon the payment of a license fee in the sum of four
dollars and fifty cents or, if the vehicle was previously licensed in this
state and has not been registered in another jurisdiction in the intervening
period, a renewal license fee in the sum of three dollars and twenty-five
cents, but only if such trailers are to be operated upon the public highway by
the owners thereof. It is the intention of the legislature that this reduced
license shall be issued only as to trailers operated for personal use of the
owners and not trailers held for rental to the public. A person paying the
trailer license fee under this section may elect to pay twice the annual fee
and receive a license valid for two years as allowed under section 1 of this
act.
Sec. 6. RCW 46.16.070 and 1994 c 262 s 8 are each amended to read as follows:
(1)
In lieu of all other vehicle licensing fees, unless specifically exempt, and in
addition to the ((excise tax prescribed in chapter 82.44 RCW and the))
mileage fees prescribed for buses and stages in RCW 46.16.125, and except as
allowed under section 1 of this act, there shall be paid and collected
annually for each truck, motor truck, truck tractor, road tractor, tractor,
bus, auto stage, or for hire vehicle with seating capacity of more than six,
based upon the declared combined gross weight or declared gross weight thereof
pursuant to the provisions of chapter 46.44 RCW, the following licensing fees
by such gross weight:
DECLARED GROSS WEIGHT SCHEDULE A SCHEDULE B
4,000 lbs. $ 37.00 $ 37.00
6,000 lbs. $ 44.00 $ 44.00
8,000 lbs. $ 55.00 $ 55.00
10,000 lbs. $ 62.00 $ 62.00
12,000 lbs. $ 72.00 $ 72.00
14,000 lbs. $ 82.00 $ 82.00
16,000 lbs. $ 92.00 $ 92.00
18,000 lbs. $ 137.00 $ 137.00
20,000 lbs. $ 152.00 $ 152.00
22,000 lbs. $ 164.00 $ 164.00
24,000 lbs. $ 177.00 $ 177.00
26,000 lbs. $ 187.00 $ 187.00
28,000 lbs. $ 220.00 $ 220.00
30,000 lbs. $ 253.00 $ 253.00
32,000 lbs. $ 304.00 $ 304.00
34,000 lbs. $ 323.00 $ 323.00
36,000 lbs. $ 350.00 $ 350.00
38,000 lbs. $ 384.00 $ 384.00
40,000 lbs. $ 439.00 $ 439.00
42,000 lbs. $ 456.00 $ 546.00
44,000 lbs. $ 466.00 $ 556.00
46,000 lbs. $ 501.00 $ 591.00
48,000 lbs. $ 522.00 $ 612.00
50,000 lbs. $ 566.00 $ 656.00
52,000 lbs. $ 595.00 $ 685.00
54,000 lbs. $ 642.00 $ 732.00
56,000 lbs. $ 677.00 $ 767.00
58,000 lbs. $ 704.00 $ 794.00
60,000 lbs. $ 750.00 $ 840.00
62,000 lbs. $ 804.00 $ 894.00
64,000 lbs. $ 822.00 $ 912.00
66,000 lbs. $ 915.00 $ 1,005.00
68,000 lbs. $ 954.00 $ 1,044.00
70,000 lbs. $ 1,027.00 $ 1,117.00
72,000 lbs. $ 1,098.00 $ 1,188.00
74,000 lbs. $ 1,193.00 $ 1,283.00
76,000 lbs. $ 1,289.00 $ 1,379.00
78,000 lbs. $ 1,407.00 $ 1,497.00
80,000 lbs. $ 1,518.00 $ 1,608.00
82,000 lbs. $ 1,623.00 $ 1,713.00
84,000 lbs. $ 1,728.00 $ 1,818.00
86,000 lbs. $ 1,833.00 $ 1,923.00
88,000 lbs. $ 1,938.00 $ 2,028.00
90,000 lbs. $ 2,043.00 $ 2,133.00
92,000 lbs. $ 2,148.00 $ 2,238.00
94,000 lbs. $ 2,253.00 $ 2,343.00
96,000 lbs. $ 2,358.00 $ 2,448.00
98,000 lbs. $ 2,463.00 $ 2,553.00
100,000 lbs. $ 2,568.00 $ 2,658.00
102,000 lbs. $ 2,673.00 $ 2,763.00
104,000 lbs. $ 2,778.00 $ 2,868.00
105,500 lbs. $ 2,883.00 $ 2,973.00
Schedule A applies to vehicles either used exclusively for hauling logs or that do not tow trailers. Schedule B applies to vehicles that tow trailers and are not covered under Schedule A.
Every truck, motor truck, truck tractor, and tractor exceeding 6,000 pounds empty scale weight registered under chapter 46.16, 46.87, or 46.88 RCW shall be licensed for not less than one hundred fifty percent of its empty weight unless the amount would be in excess of the legal limits prescribed for such a vehicle in RCW 46.44.041 or 46.44.042, in which event the vehicle shall be licensed for the maximum weight authorized for such a vehicle or unless the vehicle is used only for the purpose of transporting any well drilling machine, air compressor, rock crusher, conveyor, hoist, donkey engine, cook house, tool house, bunk house, or similar machine or structure attached to or made a part of such vehicle.
The following provisions apply when increasing gross or combined gross weight for a vehicle licensed under this section:
(a) The new license fee will be one-twelfth of the fee listed above for the new gross weight, multiplied by the number of months remaining in the period for which licensing fees have been paid, including the month in which the new gross weight is effective.
(b) Upon surrender of the current certificate of registration or cab card, the new licensing fees due shall be reduced by the amount of the licensing fees previously paid for the same period for which new fees are being charged.
(2) The proceeds from the fees collected under subsection (1) of this section shall be distributed in accordance with RCW 46.68.035.
(3) An applicant may elect to pay twice the fee required under subsection (1) of this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 7. RCW 46.16.071 and 1996 c 315 s 4 are each amended to read as follows:
(1) In addition to the fees set forth in RCW 46.16.070, there shall be paid and collected annually upon registration except as allowed under section 1 of this act, a fee of one dollar for each truck, motor truck, truck tractor, road tractor, tractor, bus, auto stage, or for hire vehicle with seating capacity of more than six, notwithstanding the provisions of RCW 46.16.070.
(2) In addition to the fees set forth in RCW 46.16.085, there shall be paid and collected annually upon registration except as allowed under section 1 of this act, a fee of one dollar for each trailer, semitrailer, and pole trailer, notwithstanding the provisions of RCW 46.16.085.
(3) The proceeds from the fees collected under subsections (1) and (2) of this section shall be deposited into the highway safety fund, except that for each vehicle registered by a county auditor or agent to a county auditor under RCW 46.01.140, the proceeds shall be credited to the current county expense fund.
(4) An applicant may elect to pay twice the fee required under subsection (1) or (2) of this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 8. RCW 46.16.079 and 1986 c 18 s 5 are each amended to read as follows:
The licensee of any fixed load motor vehicle equipped for lifting or towing any disabled, impounded, or abandoned vehicle or part thereof, may pay a capacity fee of twenty-five dollars in addition to all other fees required for the annual licensing of motor vehicles in lieu of the licensing fees provided in RCW 46.16.070. However, an applicant may elect to pay twice the fee required under this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 9. RCW 46.16.085 and 1991 c 163 s 3 are each amended to read as follows:
(1)
In lieu of all other licensing fees and except as allowed under section 1 of
this act, an annual license fee of thirty-six dollars shall be collected ((in
addition to the excise tax prescribed in chapter 82.44 RCW)) for: (((1)))
(a) Each trailer and semitrailer not subject to the license fee under
RCW 46.16.065 or the capacity fees under RCW ((46.16.080)) 46.16.079;
(((2))) (b) every pole trailer. The proceeds from this fee shall
be distributed in accordance with RCW 46.68.035. This section does not pertain
to travel trailers or personal use trailers that are not used for commercial
purposes or owned by commercial enterprises.
(2) An applicant may elect to pay twice the fee required under subsection (1) of this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 10. RCW 46.16.121 and 1967 ex.s. c 83 s 58 are each amended to read as follows:
In addition to other fees for the licensing of vehicles, there shall be paid and collected annually, for each auto stage and for hire vehicle, except taxicabs, with a seating capacity of six or less the sum of fifteen dollars. An applicant may elect to pay twice the fee required under this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 11. RCW 46.16.313 and 1997 c 291 s 8 are each amended to read as follows:
(1) The department may establish a fee for each type of special license plates issued under RCW 46.16.301(1) (a), (b), or (c), as existing before amendment by section 5, chapter 291, Laws of 1997, in an amount calculated to offset the cost of production of the special license plates and the administration of this program. Until December 31, 1997, the fee shall not exceed thirty-five dollars, but effective with vehicle registrations due or to become due on January 1, 1998, the department may adjust the fee to no more than forty dollars. This fee is in addition to all other fees required to register and license the vehicle for which the plates have been requested. All such additional special license plate fees collected by the department shall be deposited in the state treasury and credited to the motor vehicle fund.
(2) Until December 31, 1997, in addition to all fees and taxes required to be paid upon application, registration, and renewal registration of a motor vehicle, the holder of a collegiate license plate shall pay a fee of thirty dollars. The department shall deduct an amount not to exceed two dollars of each fee collected under this subsection for administration and collection expenses incurred by it. The remaining proceeds, minus the cost of plate production, shall be remitted to the custody of the state treasurer with a proper identifying detailed report. The state treasurer shall credit the funds to the appropriate collegiate license plate fund as provided in RCW 28B.10.890.
(3) Effective with vehicle registrations due or to become due on January 1, 1998, in addition to all fees and taxes required to be paid upon application and registration of a motor vehicle, the holder of a collegiate license plate shall pay an initial fee of forty dollars. The department shall deduct an amount not to exceed twelve dollars of each fee collected under this subsection for administration and collection expenses incurred by it. The remaining proceeds shall be remitted to the custody of the state treasurer with a proper identifying detailed report. The state treasurer shall credit the funds to the appropriate collegiate license plate fund as provided in RCW 28B.10.890.
(4) Effective with annual renewals due or to become due on January 1, 1999, in addition to all fees and taxes required to be paid upon renewal of a motor vehicle registration, the holder of a collegiate license plate shall pay a fee of thirty dollars. The department shall deduct an amount not to exceed two dollars of each fee collected under this subsection for administration and collection expenses incurred by it. The remaining proceeds shall be remitted to the custody of the state treasurer with a proper identifying detailed report. The state treasurer shall credit the funds to the appropriate collegiate license plate fund as provided in RCW 28B.10.890.
(5) In addition to all fees and taxes required to be paid upon application and registration of a motor vehicle, the holder of a special baseball stadium license plate shall pay an initial fee of forty dollars. The department shall deduct an amount not to exceed twelve dollars of each fee collected under this subsection for administration and collection expenses incurred by it. The remaining proceeds, minus the cost of plate production, shall be distributed to a county for the purpose of paying the principal and interest payments on bonds issued by the county to construct a baseball stadium, as defined in RCW 82.14.0485, including reasonably necessary preconstruction costs, while the taxes are being collected under RCW 82.14.360. After this date, the state treasurer shall credit the funds to the state general fund.
(6) Effective with annual renewals due or to become due on January 1, 1999, in addition to all fees and taxes required to be paid upon renewal of a motor vehicle registration, the holder of a special baseball stadium license plate shall pay a fee of thirty dollars. The department shall deduct an amount not to exceed two dollars of each fee collected under this subsection for administration and collection expenses incurred by it. The remaining proceeds shall be distributed to a county for the purpose of paying the principal and interest payments on bonds issued by the county to construct a baseball stadium, as defined in RCW 82.14.0485, including reasonably necessary preconstruction costs, while the taxes are being collected under RCW 82.14.360. After this date, the state treasurer shall credit the funds to the state general fund.
(7) An applicant may elect to pay twice the fee required under this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 12. RCW 46.16.505 and 1975 1st ex.s. c 118 s 11 are each amended to read as follows:
(1) It shall be unlawful for a person to operate any vehicle equipped with a camper over and along a public highway of this state without first having obtained and having in full force and effect a current and proper camper license and displaying a camper license number plate therefor as required by law: PROVIDED, HOWEVER, That if a camper is part of the inventory of a manufacturer or dealer and is unoccupied at all times, and a dated demonstration permit, valid for no more than seventy-two hours is carried in the motor vehicle at all times it is operated by any such individual, such camper may be demonstrated if carried upon an appropriately licensed vehicle.
(2) Application for an original camper license shall be made on a form furnished for the purpose by the director. Such application shall be made by the owner of the camper or his duly authorized agent over the signature of such owner or agent, and he shall certify that the statements therein are true and to the best of his knowledge. The application must show:
(((1)))
(a) Name and address of the owner of the camper;
(((2)))
(b) Trade name of the camper, model, year, and the serial number
thereof;
(((3)))
(c) Such other information as the director requires.
(3)(a) There shall be paid and collected annually for each registration year or fractional part thereof and upon each camper a license fee or, if the camper was previously licensed in this state and has not been registered in another jurisdiction in the intervening period, a renewal license fee. Such license fee shall be in the sum of four dollars and ninety cents, and such renewal license fee shall be in the sum of three dollars and fifty cents.
(b) An applicant may elect to pay twice the fee required under (a) of this subsection and receive a license valid for two years as allowed under section 1 of this act.
(4) Except as otherwise provided for in this section, the provisions of chapter 46.16 RCW shall apply to campers in the same manner as they apply to vehicles.
Sec. 13. RCW 46.16.585 and 1979 ex.s. c 136 s 51 are each amended to read as follows:
(1) In addition to the regular registration fee, and any other fees and taxes required to be paid upon registration, the applicant shall be charged a fee of thirty dollars. In addition to the regular renewal fee, and in addition to any other fees and taxes required to be paid, the applicant for a renewal of such plates shall be charged an additional fee of twenty dollars: PROVIDED, That any person who purchased personalized license plates containing three letters and three digits on or between the dates of August 9, 1971, and November 6, 1973, shall not be required to pay the additional annual renewal fee of twenty dollars commencing with the year 1976. Except as allowed under section 1 of this act, all personalized license plates must be renewed on an annual basis, regardless of whether a vehicle on which they are displayed will not be driven on public highways or may also be eligible to display permanent license plates valid for the life of such vehicle without annual renewal. Personalized license plates that are not renewed must be surrendered to the department, and failure to do so is a traffic infraction.
(2) An applicant may elect to pay twice the fee required under subsection (1) of this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 14. RCW 46.16.606 and 1991 sp.s. c 7 s 13 are each amended to read as follows:
(1) In addition to the fees imposed in RCW 46.16.585 for application and renewal of personalized license plates an additional fee of ten dollars shall be charged. The revenue from the additional fee shall be deposited in the state wildlife fund and used for the management of resources associated with the nonconsumptive use of wildlife.
(2) An applicant may elect to pay twice the fee required under subsection (1) of this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 15. RCW 46.16.670 and 1991 c 302 s 3 are each amended to read as follows:
(1) In addition to any other fee required under this chapter, boat trailers shall annually pay a fee of three dollars. The proceeds of this fee shall be deposited in the freshwater aquatic weeds account under RCW 43.21A.650.
(2) An applicant may elect to pay twice the fee required under subsection (1) of this section and receive a license valid for two years as allowed under section 1 of this act.
Sec. 16. RCW 81.104.160 and 1998 c 321 s 35 (Referendum Bill No. 49) are each amended to read as follows:
(1)
Cities that operate transit systems, county transportation authorities,
metropolitan municipal corporations, public transportation benefit areas, and
regional transit authorities may submit an authorizing proposition to the
voters, and if approved, may levy and collect an excise tax, at a rate approved
by the voters, but not exceeding eighty one-hundredths of one percent on the
value((, under chapter 82.44 RCW,)) of every motor vehicle owned by a
resident of the taxing district, solely for the purpose of providing high
capacity transportation service. In any county imposing a motor vehicle excise
tax surcharge pursuant to RCW 81.100.060, the maximum tax rate under this
section shall be reduced to a rate equal to eighty one-hundredths of one
percent on the value less the equivalent motor vehicle excise tax rate of the
surcharge imposed pursuant to RCW 81.100.060. This rate shall not apply to
vehicles licensed under RCW 46.16.070 except vehicles with an unladen weight of
six thousand pounds or less, RCW 46.16.079, 46.16.085, or 46.16.090. An
applicant may elect to pay twice the tax required under this subsection (1) and
receive a license valid for two years as allowed under section 1 of this act.
(2) An agency imposing a tax under subsection (1) of this section may also impose a sales and use tax solely for the purpose of providing high capacity transportation service, in addition to the tax authorized by RCW 82.14.030, upon retail car rentals within the agency's jurisdiction that are taxable by the state under chapters 82.08 and 82.12 RCW. The rate of tax shall not exceed 2.172 percent. The rate of tax imposed under this subsection shall bear the same ratio to the 2.172 percent rate authorized that the rate imposed under subsection (1) of this section bears to the rate authorized under subsection (1) of this section. The base of the tax shall be the selling price in the case of a sales tax or the rental value of the vehicle used in the case of a use tax. The revenue collected under this subsection shall be used in the same manner as excise taxes under subsection (1) of this section.
--- END ---