118.82.2. For the purpose of financing all or part of the expenditures incurred by the central municipality in the exercise of its powers with respect to shared passenger transportation, the urban agglomeration council may, by a by-law subject to the right of objection under section 115, levy a tax on the registration of any passenger vehicle in the name of a person whose address entered in the register held by the Société de l’assurance automobile du Québec under section 10 of the Highway Safety Code (chapter C-24.2) corresponds to a place situated in the urban agglomeration. The by-law must set out the amount of the tax.
A tax under the first paragraph may apply only if an agreement for the collection of the tax has been entered into with the Société de l’assurance automobile du Québec. Under such an agreement, the tax is collected by the Société at the time the sums provided for in section 21 or 31.1 of the Highway Safety Code are paid, and the Société must state the origin of the tax in the notice of payment or the transaction receipt issued to any person described in the first paragraph.
The rules and procedures applicable to those sums in accordance with the Code apply to the tax, with the necessary modifications, and failure to comply with them results in the sanctions prescribed by the Code. However, the tax is not refundable in the case of a change of address.
“Passenger vehicle” means any such vehicle within the meaning of the Regulation respecting road vehicle registration (chapter C-24.2, r. 29).
2010, c. 42, s. 21; 2011, c. 11, s. 16.