§ 47-1139. Intercity motorbuses using state highways - Taxes or fees.

A.  In addition to vehicle license fees or taxes imposed upon vehicles in this state, every person operating any intercity motor bus upon, over, along or across any public highway of this state shall, in order to reimburse the state for the maintenance and upkeep of public highways of the state and for the administration and enforcement of the provisions of this act, pay to the Corporation Commission the following taxes or fees:

A tax of one-half (1/2) mill for each mile each passenger is transported over the public highways of this state.  The tax levied by this section shall apply to those motor vehicles designed, constructed and used primarily for the purpose of transportation of persons.

B.  Every person as defined by this section shall keep an accurate permanent record in this state, for a period of three (3) years, of all trips made by the person’s respective vehicles, which record shall show the dates, origin, routes, destination and current vehicle license numbers, and shall make and file with the Corporation Commission monthly reports upon or before the fifteenth day of each month covering operations for the preceding calendar month in such detail as may be required by the Corporation Commission, to be accompanied by a certified check, bank draft or money order in the amount of the mileage taxes and fees shown to be due.

C.  Any taxes or fees provided for in this section, if not paid when due, shall then be delinquent and bear penalty at the rate of twelve percent (12%) per annum, when such taxes have been reported by the taxpayer, and at the rate of twenty-four percent (24%) per annum upon all taxes not reported within thirty (30) days after the date herein fixed for the filing of monthly reports.

Added by Laws 1985, c. 179, § 42, operative July 1, 1985.  Amended by Laws 1989, c. 218, § 5, emerg. eff. May 9, 1989; Laws 2004, c. 522, § 22, eff. July 1, 2004; Laws 2009, c. 182, § 4, eff. Nov. 1, 2009.