(SB 207)
Revise certain provisions related to mobile and manufactured homes.
Section
1.
That
§
10-45-2.1
be amended to read as follows:
10-45-2.1.
Sales of sectional homes are subject to sales tax, which shall be based upon the fair
market value of the raw materials used to construct each home.
Section
2.
That
§
10-46-5.1
be amended to read as follows:
10-46-5.1.
If a sectional home is permanently affixed to real property, it is not a vehicle subject
to registration under chapter 32-3, and shall be classified as real property. A contractor who erects
such a home shall hold a sales tax or use tax license and pay use tax based upon the fair market
value of the raw materials used to construct and erect the home.
Section
3.
That
§
32-5-16.1
be amended to read as follows:
32-5-16.1.
In addition to any other license fees, registration fees, and compensation for the use
of the highways, the registrant shall pay to the county treasurer upon application for the
first or
original
initial
registration of a mobile home
or manufactured home
in this state, an additional
license fee at the rate of
three
four
percent of the purchase price of
such
the
mobile home
or
manufactured home
.
Purchase
The purchase
price shall be established by a bill of sale. However,
if a bill of sale is not available, the retail book value shall be used to establish
the
purchase price.
The retail value
shall be
is
the value in a nationally recognized dealer's guide adopted by the
secretary.
The secretary shall file notice of adoption of the guide with the secretary of state. Such
adoption and filing is not subject to chapter 1-26. The payment of such license fee shall be in full
and in lieu of all occupational, sales, excise, privilege, and franchise taxes levied by this state upon
the gross receipts from all sales of mobile homes. The governmental or public entities set forth in
§§ 32-5-42 and 32-5-42.1, are exempted from the initial registration imposed by this section.
The
payment of the initial registration fee is in lieu of the tax imposed pursuant to chapters 10-45, 10-
46, and 10-46A, and all other occupational, sales, excise, privilege, and franchise taxes levied by
this state upon the gross receipts from the sale or installation of mobile or manufactured homes.
The governmental or public entities set forth in
§
§
32-5-42 and 32-5-42.1 are exempted from the
initial registration imposed by this section.
Section
4.
That
§
32-5-16.2
be amended to read as follows:
32-5-16.2.
Fifteen
Eleven and one-fourth
percent of the
license
four percent initial registration
fee prescribed by § 32-5-16.1 shall be deposited in the state motor vehicle fund to defray costs of
titling, registration, and for unusual use of the highway.
The remaining eighty-five
Sixty-three and
three-fourths
percent shall be distributed to the county highway and bridge fund in the county
where the mobile
or manufactured
home is registered.
The remaining twenty-five percent shall be
distributed to the state general fund.
Section
5.
That
§
32-5-16.3
be amended to read as follows:
32-5-16.3.
Any person who moves a mobile home or manufactured home shall obtain a permit,
as prescribed by the secretary of revenue and regulation , from the county treasurer where the home
is located. The permit
fee
is valid for a single trip from the point of origin to a point of destination
within the state. Before the county treasurer may issue a permit, the owner of the mobile home or
manufactured home or regulated lender as defined in § 54-3-14 that is repossessing the mobile
home or manufactured home shall obtain an affidavit, as prescribed by the secretary of revenue and
regulation , from the county treasurer stating that the current year's taxes are paid as described in
§§ 10-21-36 to 10-21-39, inclusive, or
§
10-9-3. The permit fee for mobile homes and
manufactured homes for use on the public highways is fifteen dollars. The fees collected shall be
credited to the license plate special revenue fund. The fee and permit imposed by this section does
not apply to a new or used mobile home or manufactured home
owned and
transported by or for
a dealer licensed under chapter 32-7A. A violation of this section is a Class 2 misdemeanor.
A
dealer shall obtain from the department self-issued permits and shall display a self-issued permit
when moving a used or new mobile or manufactured home.
Section
6.
That
§
32-5-16.4
be repealed.
Section
7.
That
§
32-5-16.5
be repealed.
Section
8.
That
§
32-5-16.6
be amended to read as follows:
32-5-16.6.
If the owner of the used mobile home or manufactured home, prior to moving the
home, fails to obtain an affidavit from the county treasurer of the county in which the used mobile
home or manufactured home is registered, stating that the current year's taxes are paid as described
in §§ 10-21-36 to 10-21-39, inclusive, or § 10-9-3, the
court
department
shall assess a
civil
monetary
penalty on the owner. If a regulated lender, as defined in § 54-3-14, is repossessing a
used mobile home or manufactured home and fails to obtain an affidavit, prior to moving the
home, from the county treasurer of the county in which the used mobile home or manufactured
home is registered, stating that the current year's taxes are paid as described in §§ 10-21-36 to 10-
21-39, inclusive, or § 10-9-3, the
court
department
shall assess a
civil
monetary
penalty on the
lender. The
court
department
shall levy a
civil
monetary
penalty of two hundred fifty dollars for
the first violation within a one-year period, five hundred dollars for the second violation within a
one-year period, and one thousand dollars for each subsequent violation within a one-year period.
All
civil
monetary
penalties collected pursuant to this section shall be deposited in the
county
general fund of the county in which the used mobile home or manufactured home is registered
motor vehicle fund
. The county treasurer shall notify the Department of Revenue and Regulation
in writing
of any violation
resulting in a civil penalty assessment
for failure to obtain a tax affidavit
prior to moving a mobile or manufactured home.
Section
9.
That
§
32-5-16.7
be amended to read as follows:
32-5-16.7.
If a transporter of a used mobile home or manufactured home, prior to transporting,
fails to obtain an affidavit from the county treasurer of the county in which the used mobile home
or manufactured home is registered, stating that the current year's taxes are paid as described in
§§ 10-21-36 to 10-21-39, inclusive, or § 10-9-3, the
court
department
shall assess a
civil
monetary
penalty on the transport owner. If a manufacturer or licensed dealer, as defined in chapter 32-7A,
is moving, repossessing, trading, purchasing, or receiving onto the manufacturer's or licensed
dealer's lot a used mobile home or manufactured home and fails to obtain an affidavit from the
county treasurer of the county in which the used mobile home or manufactured home is registered,
stating that the current year's taxes are paid as described in §§ 10-21-36 to 10-21-39, inclusive, or
§ 10-9-3, the
court
department
shall assess a
civil
monetary
penalty on the manufacturer or
licensed dealer.
The transporter or dealer who was responsible for moving the mobile or
manufactured home is liable for any property taxes due the county.
Section
10.
That
§
32-5-16.8
be amended to read as follows:
32-5-16.8.
For the purposes of §§ 32-5-16.6 and 32-5-16.7, if the owner, lender, licensed
dealer, or transporter are the same party the
court
department
may not assess multiple
civil
monetary
penalties for any one violation.
Section
11.
That
§
32-9-57
be amended to read as follows:
32-9-57.
Any commercial motor carrier located in the state hauling a new trailer
or a new or
used manufactured or mobile home
with a manufacturer's statement of origin or certificate of title
and who has registered with the Department of Revenue and Regulation as a transporter may use
a transporter plate upon the streets and highways for in-transit purposes. The fee for a transporter
plate is fifty dollars and the fee shall be deposited in the license plate special revenue fund. Any
new trailer with a transporter plate may be used to haul other new trailers. No transporter may use
a transporter plate for any other purpose. A violation of this section is a Class 1 misdemeanor.
Section
12.
That
§
32-9-57.1
be amended to read as follows:
32-9-57.1.
The department may, pursuant to chapter 1-26, revoke or suspend the transporter
plate issued pursuant § 32-9-57 which belongs to any transporter
who the court has assessed a civil
penalty pursuant to § 32-5-16.7 four or more times within a one-year period
. It is a Class 1
misdemeanor for any transporter to fail or refuse to surrender to the department upon its lawful
demand any transporter plate which has been revoked or suspended.
Section 13. That chapter 32-5 be amended by adding thereto a NEW SECTION to read as follows:
Section
14.
That
§
32-7A-11
be amended to read as follows:
32-7A-11.
New and used mobile homes and manufactured homes owned by a dealer may be
transported upon the streets and highways to the dealer's place of business and to the purchaser of
such a home and between a dealer's place of business and a supplemental lot or a temporary
supplemental lot.
Any mobile home or manufactured home purchased or transported by or for a
dealer shall be accompanied with a notification form stating the point of origin. The dealer shall
provide a copy of the notification form to the director of equalization in the county of origin.
Section
15.
That chapter
32-3
be amended by adding thereto a NEW SECTION to read as
follows:
Section
16.
That chapter
32-3
be amended by adding thereto a NEW SECTION to read as
follows: