96.1. For the purposes of the payment, to the Autorité régionale de transport métropolitain, of the amount provided for in paragraph 6 of section 79 of the Act respecting the Autorité régionale de transport métropolitain (chapter A-33.3), the Communauté métropolitaine de Montréal may, by by-law, levy a tax on the registration of any passenger vehicle in the name of a person whose address 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 its territory or in the territory of Ville de Saint-Jérôme. 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 transaction receipt issued to any person described in the first paragraph.
The rules and procedures applicable to those sums in accordance with that Code apply, with the necessary modifications, to the tax and failure to comply with those rules and procedures 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).
The by-law referred to in the first paragraph requires a 2/3 majority of the votes cast.