The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us) STATE OF MICHIGAN FRANK J. KELLEY, ATTORNEY GENERAL Opinion No. 5366 September 18, 1978 METROPOLITAN TRANSPORTATION AUTHORITIES ACT: Tax surcharge to finance HIGHWAYS AND ROADS: Metropolitan Transportation Authorities Act SECRETARY OF STATE: Collection of tax surcharge pursuant to Metropolitan Transportation Authorities Act The tax surcharge imposed by the Metropolitan Transportation Authorities Act is collected by the Secretary of State in the county where the application for registration is submitted regardless of where the registered owner resides. Secretary of State may not impose a tax not authorized or mandated by law. The Secretary of State may, but not required to, accept a payment of the transportation district tax offered by a resident of a district purchasing license plates or tabs outside of the district in which the person resides. Honorable David A. Plawecki State Senator 12th District The Capitol Lansing, Michigan You have requested my opinion on three questions relating to motor vehicle registration and title transfer taxes under the Metropolitan Transportation Authorities Act of 1967; 1967 PA 204, Sec. 16a as added by 1976 PA 266; MCLA 124.416a; MSA 5.3475, which became effective on April 15, 1977. Your questions will be answered seriatim. '1. Does the Secretary of State have statutory responsibility to collect the surcharge from all tri-county residents, even if they purchase their license plates (or tabs) in an outlying county?' Section 16a of the Metropolitan Transportation Authorities Act, supra, provides in pertinent part: '(2) Effective April 15, 1977, in addition to other methods provided in this act for financing the acquisition or improvement of public transportation facilities in a transportation district, and operating the facilities, there shall be imposed the following: '(a) A tax of $2.50 on each vehicle for which a registration fee is collected by the secretary of state pursuant to section 801 of Act No. 300 of the Public Acts of 1949, as amended, being section 257.801 of the Michigan Compiled Laws, if the application for registration is submitted in a county which is part of a transportation district. If the application for registration is submitted to the secretary of state by mail, the tax of $2.50 shall be imposed upon a vehicle, if the registered owner resides in a county which is part of a transportation district. The tax shall be collected by the secretary of state at the same time and in the same manner as the fee collected under section 801 of Act No. 300 of the Public Acts of 1949, as amended. '(b) A tax of $6.00 upon the transfer of the title of a motor vehicle when the application for a certificate of title is submitted in a county which is part of a transportation district. The tax shall be imposed upon the person, association, or corporation who is the purchaser or transferee of the motor vehicle and shall be collected for the counties by the secretary of state at the same time and in the same manner as the fee collected under section 806 of Act No. 300 of the Public Acts of 1949, being section 257.806 of the Michigan Compiled Laws.' (Emphasis supplied) It is axiomatic that the legislature must be held to intend the meaning which it has plainly expressed, and in such cases there is no room for construction, or attempted interpretation to vary such meaning. MacQueen v City Commission of City of Port Huron, 194 Mich 328, 342; 160 NW 627 (1916). Section 16a plainly requires the payment of the registration and transfer taxes only when the applications are 'submitted in a county which is a part of a transportation district.' Place or location of application for registration as opposed to residence is the triggering mechanism for the tax. This reading of the statute is supported by a review of the enactment as first passed by the Senate on June 22, 1976. Senate Bill No. 1375 imposed the tax on several groups, including residents of the district and corporations and partnerships doing business or using the vehicles in the transportation district. It may further be noted that in 1976 Senate Journal, page 1360, an amendment was offered which would have stated: 'An individual who changes domicile or who falsely claims a domicile outside the counties of Wayne, Oakland, St. Clair, Washtenaw, Monroe, or Livingston to avoid payment of the fee required by this section shall be guilty of a misdemeanor and shall be fined not more than $100.' As passed by the House of Representatives and accepted by the Senate, the bill as enrolled did not include this language. Compare also the provision of the statute relating to mailing of application, where the secretary is required to collect the tax 'if the registered owner resides' in the district. Thus, the Secretary of State has no statutory responsibility to collect such tax from residents of the transportation district who purchase their license plates or tabs outside of the district. '2. Does the Secretary of State have the discretionary authority to collect the surcharge from all tri-county residents who purchase their license plates (tabs) outside the tri-county area?' The answer is no. The Secretary of State may not impose a tax not authorized or mandated by law. The power to tax rests only in the legislature pursuant to Cont 1963, art 9 Secs. 1 and 2. '3. Is the Secretary of State required to collect a voluntary payment of the surcharge by a tri-county resident purchasing tabs outside the tri-county area?' MCLA 21.9; MSA 3.289, provides that state institutions, departments, boards, commissions and offices are not prevented from accepting gifts, grants or any other assistance from private sources in the furtherance of their purposes. Therefore, it is my opinion that the Secretary of State is not required to accept a payment of the transportation district tax by a resident of the district purchasing license plates or tabs outside of the district. Frank J. Kelley Attorney General