601 KAR 9:055. Seat taxes.


      RELATES TO: KRS Chapter 186

      STATUTORY AUTHORITY: KRS 186.281, 281.750

      NECESSITY, FUNCTION, AND CONFORMITY: This administrative regulation sets out procedures to be followed in the filing of seat taxes that KRS 186.281 requires the Department of Vehicle Regulation to collect. KRS 281.750 authorizes the Department of Vehicle Regulation to issue identification to motor vehicles to prevent tax evasion. This administrative regulation sets forth the form of this identification for motor carriers subject to the payment of seat taxes.


      Section 1. Seat Tax, Apportionment. (1) Every motor carrier of passengers for hire operating over regular routes in interstate commerce or combined interstate and intrastate commerce, a portion of which operation is over the highways of the Commonwealth of Kentucky, shall on or before January 1 of each year file with the commissioner of the Department of Vehicle Regulation a sworn statement showing the following:

      (a) The total number of miles operated by the fleet of such carrier in Kentucky during the eight (8) calendar months ending August 31 of that year.

      (b) The total number of miles operated by the aforementioned fleet of buses in all their operations in all of the states for the said eight (8) months' period ending August 31.

      (c) The mileage as required in paragraphs (a) and (b) of this subsection shall be furnished on such forms as the department may prescribe, indicating thereon the company bus number, its total miles operated for the required period and the number of these miles operated in Kentucky.

      (2) Upon receipt of said information as required by subsection (1)(a) and (b) of this section, the commissioner shall determine the amount of seat tax of the fleet of such carrier in Kentucky based upon the apportionment as provided by KRS 186.281(2), i.e., the percentage of miles the fleet subject to said act operated in Kentucky as related to the total miles such fleet operated in all states. This ratio shall determine the seat tax apportioned to be the seat tax for all motor vehicles of said fleet for said license year.

      (3) At the end of the license year of December 31, but not later than the following March 31, each motor carrier of persons operating equipment under KRS 186.281(2) shall resubmit to the department a full and complete accounting of the miles operated as outlined in subsection (1)(a) and (b) of this section for the preceding license year, i.e., January 1 through December 31 of the previous calendar year and the ratio or percentage figure will again be calculated by the department from said actual mileage. Using said actual miles for the previous license year, the department shall then issue a credit or impose an additional charge to the motor carrier involved so that the actual apportionment fact for each license year will be assessed against each carrier.


      Section 2. Registration and Licensing of Equipment of Motor Carriers of Persons Subject to Apportionment Licensing. Any motor carrier or persons subject to the provisions of KRS 186.281(2) shall on or before January 1 of each year license only that proportion of coaches in its fleet as the estimated mileage operated by such fleet in Kentucky bears to the estimated total mileage operated by such fleet as determined under said statute. Such carriers shall list on forms prescribed by the department the required number of coaches from any of its fleet required to be licensed thereunder and the department shall issue a license plate for each such coach and shall collect the motor vehicle usage tax imposed by KRS 138.460 at such time, unless the coaches so licensed are exempt therefrom under the provisions of KRS 138.470 or KRS 154.690 and is supported by proof thereof. The department shall issue an apportionment mileage vehicle identification card for the balance of said fleet and a reproduction of such card shall be carried in any unlicensed coaches operated in or through Kentucky during the license year.


      Section 3. Vehicle Identification License Plate. The Department of Vehicle Regulation shall issue a distinguishing vehicle license plate evidencing the payment of the seat taxes imposed by KRS 186.281. The issuance of which shall be pursuant to administrative regulation 601 KAR 9:010. (DMT-26; 1 Ky.R. 798; eff. 5-14-75; Am. 13 Ky.R. 748; eff. 11-11-86.)