§ 31-18-207 — Rental or leased machinery

Wyoming § 31-18-207

• Jurisdiction: Wyoming
• Title 31: Motor Vehicles
• Ch. 18: COMMERCIAL VEHICLES
• Art. 2: REGISTRATION, AUTHORITY AND PERMITS

Text

(a) In lieu of payment of the registration fee under W.S.
31-18-205, the owner of any mobile machinery who is regularly
engaged in the sale, rental or both sale and rental of mobile
machinery and who rents or leases mobile machinery to another
individual or corporation in which the owner has no interest for
one (1) or more periods of at least sixty (60) days in any
calendar year may elect to pay a registration fee under this
section.
(b) Authorization for payment of registration fees under
this section shall be obtained from the county treasurer in the
county in which the owner's principal place of business is
located. The owner shall also apply for an identifying decal
for each item of mobile machinery to be rented or leased. The
identifying decal shall be affixed to the item of mobile
machinery at the time it is rented or leased. The owner shall
keep records of each decal issued and a description of the item
of mobile machinery to which it is affixed. The fee for each
identifying decal is six dollars ($6.00), and payment shall be
made at the time of application to the county treasurer. Decals
expire at the end of each calendar year, and application for new
decals shall be made for each calendar year or portion thereof.
The owner shall remove any identifying decal upon the sale or
change of ownership of mobile machinery. The fee collected
under this subsection shall be deposited in the county general
fund.
(c) Upon receiving authorization under subsection (b) of
this section, the owner shall collect from the user a
registration fee in the amount equivalent to one-half of one
percent (0.5%) of the amount of the rental or lease payment. No
later than the twentieth day of the January following, the owner
shall submit a calendar year report, using forms which shall be
furnished by the department of revenue, to the county treasurer
in which the mobile machinery is used, together with the
remittance for all taxes collected for the preceding calendar
year.
(d) Reports shall be made even if no registration fees
were collected by the owner in the previous calendar year.
Failure to make reports for sixty (60) days is grounds for
termination of the owner's right to pay fees under this section.
If the owner has failed to remit fees received from a renter or
lessee during the sixty (60) day period, the county treasurer
may proceed to collect these delinquent fees in the manner
provided for collection of delinquent taxes under W.S.
39-13-108(e)(i)(A).
(e) The department of revenue shall promulgate rules and
regulations for the administration and enforcement of this
section.