Wheelage tax up to $35 levied by counties authorization provision

This bill allows Minnesota counties to levy a wheelage tax of up to $35 annually on registered motor vehicles kept in the county when not in operation. It directly affects vehicle owners in counties that choose to implement this tax, though exemptions apply to motorcycles, motorized bicycles, scooters, and certain other vehicles. Counties must adopt the tax via resolution, and collection can occur through county officials or the state motor vehicle office. The bill updates an existing tax authorization (Minnesota Statutes 163.051) to increase the maximum rate from $20 to $35 per year.