12 CSR 10-26.230 - Dealer Administrative Fees and System Modernization
(1)
Beginning December 1, 2021, all motor vehicle dealers, boat dealers, and
powersport dealers licensed pursuant to sections
301.550 to
301.580, RSMo ("licensees"), who
charge an administrative fee as allowed under section
301.558, RSMo, must remit funds
equaling ten percent (10%) of all administrative fees collected to the Motor
Vehicle Administration Technology Fund (the "fund") for the implementation of
the modernized, integrated system described in section
301.558, RSMo. If an
administrative fee is charged but is later refunded or credited back to the
purchaser of a vehicle or vessel, no credit or refund will be permitted on any
fees remitted to the fund.
(A) Beginning on
January 20, 2022, for motor vehicle, boat, and powersport sales in December
2021, and on or about the 20th of each month thereafter for sales occurring the
month prior, an electronic notification will be generated and issued to each
licensee which charges an administrative fee in compliance with section
301.558, RSMo. The electronic
notification will indicate the amount due and payable to the fund, and the
licensee must authorize the Department of Revenue to initiate an automated
clearing house (ACH) transaction with the licensee's financial institution to
credit/debit the amount due and payable to the fund. The amount due and payable
will be ten percent (10%) of each administrative fee charged by the licensee
based upon the total number of sales reported in the previous month, as well as
any additional or amended sales in prior monthly sales reports, less any sales
exempted pursuant to section
301.558, RSMo.
1. Any licensee charging administrative fees
must provide the following information to the Department of Revenue:
A. Name of the bank or other financial
institution;
B. Banking or other
financial institution account number;
C. Banking or other financial institution
routing number;
D. Whether or not
the account is a checking or savings account;
E. Signature of an authorized person on the
bank or other financial institution account; and
F. Any other information necessary to
complete the monthly ACH transaction.
(2) Effective January 1, 2022, all licensees
will be required to apply for licensure or license renewal through the
Department of Revenue's electronic online business licensing portal.
(3) Effective January 1, 2022, as part of an
initial application for licensure or a licensee's renewal application for
licensure, any applicant or licensee must declare whether it intends to collect
an administrative fee under section
301.558, RSMo, and if so, at
what dollar amount that fee will be established. The applicant or licensee must
charge the declared administrative fee to all retail customers for the entire
licensure period on all sales not exempted pursuant to section
301.558, RSMo. In addition, all
applicants desiring to collect an administrative fee and renewal licensees must
provide the information required by paragraph (1)(A)1. above.
(A) Licensees shall be authorized to charge
an administrative fee of up to five hundred dollars ($500), and the maximum fee
permitted to be charged shall be increased annually as described in section
301.558, RSMo. The director of
the Department of Revenue shall base any maximum fee increase identified on an
annual review of the prior calendar year, and shall furnish the maximum annual
fee determined to the secretary of state on January 15 of each year, or as soon
as is practicable thereafter.
(B)
The table outlined in
12 CSR
10-26.231 provides calendar year adjustments to the
administrative fee in accordance with section
301.558, RSMo.
1. All licensees may adjust their dealer
administrative fee one (1) time per calendar year. Licensees who choose to
adjust their dealer administrative fee must declare through their online
account portal no later than April 30.
(C) Franchised new motor vehicle dealers
limited by a franchise agreement, or documents incorporated by the franchise
agreement, may exempt certain classes of customers clearly identified in the
franchise agreement or incorporated documents from being required to charge the
declared administrative fee. New motor vehicle dealers seeking licensure or
renewal shall indicate whether any classes of customers are exempted under the
terms of its franchise agreement or incorporated documents and must report any
exempted sales in its monthly electronic sales reporting required by section
301.280, RSMo, and this rule.
1. The licensee must maintain monthly
documentation in a table or worksheet of all sales which are exempted and
include in the table or worksheet the purchaser's name, date of sale, class of
customer, as well as the year, make, and Vehicle Identification Number (VIN) of
the purchased vehicle.
2. The
required documentation must be provided to the Department of Revenue upon a
request to inspect such documentation, and the documentation must be maintained
for a minimum of three (3) years after the year in which the sale
occurred.
3. Upon implementation of
updates to the electronic dealer sales reporting system incorporating a means
to report exempted sales, the department may notify licensees that they no
longer need to meet the requirements of paragraphs (3)(C)1.-2.
above.
(4) Any
licensee who fails to meet its obligation relating to section
301.558, RSMo, or this rule
shall be subject to disciplinary action for violation of section
301.562, including but not
limited to suspension, revocation, non-renewal of the licensee's license to
operate a motor vehicle dealership; and revocation of the ability to issue
temporary registrations upon the sale of vehicles. If appropriate, the
Department of Revenue may enter into a settlement with the licensee consistent
with section 501.562, RSMo, to resolve a disciplinary action arising under this
provision. Any such settlement will only be entered into upon full payment of
monies owed and payable to the fund, and any other amounts assessed as a result
of disciplinary action shall be separate and distinct from monies owed to the
fund. An employee with the Department of Revenue, as well as any other duly
authorized law enforcement agency, may audit any licensee in similar manner and
scope as is allowed under section
301.564, RSMo, to ensure
compliance with the requirements of section
301.558, RSMo, and this
rule.
(5) To ensure the timely
remittance of all dealer fees required to be paid pursuant to sections
301.550 to
301.580, RSMo, all sales
required to be reported pursuant to section
301.280, RSMo, must be filed
electronically with the Department of Revenue for the 2022 licensure year and
every year thereafter. However, any dealer which has been previously licensed
prior to January 1, 2022, and who is not charging an administrative fee may
choose to file sales reports electronically or by paper process until the next
license renewal.
Notes
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