Counties authorized to levy a wheelage tax up to $35, and technical changes made.

HF 1799 amends Minnesota law to allow counties to levy a wheelage tax (a tax on vehicles kept in the county when not in use) at a maximum rate of $35 per year, up from the previous $20 limit. Counties must set the tax rate through a resolution, with taxes collected annually in whole dollar increments. This bill directly affects vehicle owners in counties that choose to implement the tax, while exempting motorcycles, motorized bicycles, scooters, and certain vehicles meeting specific criteria under state law. The change updates existing provisions in Minnesota Statutes section 163.051, subdivision 1, and includes technical corrections to the statute.