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AB-521 Highways: fuel revenue allocations.(1999-2000)

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CALIFORNIA LEGISLATURE— 1999–2000 REGULAR SESSION

Assembly Bill
No. 521

Introduced  by  Assembly Member McClintock
 (Coauthor(s): Assembly Member Aanestad, Ackerman, Ashburn, Baldwin, Bates, Battin, Baugh, Brewer, Briggs, Campbell, Cox, Cunneen, Dickerson, Frusetta, Granlund, House, Kaloogian, Leach, Leonard, Maddox, Maldonado, Margett, Olberg, Oller, Robert Pacheco, Rod Pacheco, Pescetti, Runner, Strickland, Thompson, Zettel)

February 18, 1999

An act to add Section 7103 to the Revenue and Taxation Code, and to amend Section 2105 of the Streets and Highways Code, relating to highways, and making an appropriation therefor.


LEGISLATIVE COUNSEL'S DIGEST


AB 521, as introduced, McClintock. Highways: fuel revenue allocations.
(1) The Sales and Use Tax Law imposes, among other things, a tax at a rate of 43/4% upon the gross receipts from the retail sale in this state of, and the storage, use, or other consumption in this state of, tangible personal property.
Existing law requires that all revenues, less refunds, derived under that law at the 43/4% rate from the sale, storage, use, or other consumption in this state of motor vehicle fuel, as defined, or fuel, as defined, be transferred to certain accounts and funds in accordance with specified formulas, with the balance to be transferred to the General Fund.
This bill would require that the portion of the balance transferred to the General Fund that is attributable to revenue collected for motor vehicle fuel, as specified above, be continuously appropriated for purposes of constructing or maintaining mixed-flow lanes on state highways, as provided.
(2) Existing law requires at least 90% of the balance deposited to the credit of the Highway Users Tax Account in the Transportation Tax Fund to be apportioned, as specified, by the Controller to the counties, cities, and cities and counties in accordance with certain formulas. In addition to other apportionments from the account, a sum equal to the net revenue of 11.5% of any per gallon tax in excess of 9¢ per gallon imposed under specified tax provisions is required to be apportioned among the counties, including a city and county, and an equivalent sum is required to be apportioned to cities, including a city and county, as specified.
This bill would increase the amount apportioned to 23% of any per gallon tax in excess of 9¢ per gallon imposed under the specified tax provisions.
The bill would delete a city and county from the entities authorized to receive the apportionment for cities.
Vote: 2/3   Appropriation: YES   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 7103 is added to the Revenue and Taxation Code, to read:

7103.
 Notwithstanding any other law, the portion of the balance that is transferred to the General Fund under subdivision (b) of Section 7102 that is attributable to revenue collected for the sale, storage, use, or other consumption in this state of motor vehicle fuel, as defined by Section 7304, is hereby continuously appropriated to the Department of Transportation for purposes of constructing or maintaining mixed flow lanes on state highways.

SEC. 2.

 Section 2105 of the Streets and Highways Code is amended to read:

2105.
 In addition to the apportionments prescribed by Sections 2104, 2106, and 2107, from the revenues derived from a per gallon tax imposed pursuant to Section 7351 of the Revenue and Taxation Code, and a per gallon tax imposed pursuant to Section 8651 of the Revenue and Taxation Code, and a per gallon tax imposed pursuant to Sections 60050 and 60115 of the Revenue and Taxation Code, the following apportionments shall be made:
(a) A sum equal to the net revenue from a tax of 11.5 23 percent of any per gallon tax in excess of nine cents ($0.09) per gallon under Section 7351 of the Revenue and Taxation Code, 11.5 23 percent of any per gallon tax in excess of nine cents ($0.09) per gallon under Section 8651 of the Revenue and Taxation Code, and 11.5 23 percent of any per gallon tax in excess of nine cents ($0.09) per gallon under Sections 60050 and 60115 of the Revenue and Taxation Code, shall be apportioned among the counties, including a city and county.
The amount of apportionment to each county, including a city and county, during a fiscal year shall be calculated as follows:
(1) One million dollars ($1,000,000) for apportionment to all counties, including a city and county, in proportion to each county’s receipts during the prior fiscal year under Sections 2104 and 2106.
(2) One million dollars ($1,000,000) for apportionment to all counties, including a city and county, as follows:
(A) Seventy-five percent in the proportion that the number of fee-paid and exempt vehicles which are registered in the county bears to the number of fee-paid and exempt vehicles registered in the state.
(B) Twenty-five percent in the proportion that the number of miles of maintained county roads in the county bears to the miles of maintained county roads in the state.
(3) For each county, determine its factor which is the higher amount calculated pursuant to paragraph (1) or (2) divided by the sum of the higher amounts for all of the counties.
(4) The amount to be apportioned to each county is equal to its factor multiplied by the amount available for apportionment.
(b) A sum equal to the net revenue from a tax of 11.5 23 percent of any per gallon tax in excess of nine cents ($0.09) per gallon under Section 7351 of the Revenue and Taxation Code, 11.5 23 percent of any per gallon tax in excess of nine cents ($0.09) per gallon under Section 8651 of the Revenue and Taxation Code, and 11.5 23 percent of any per gallon tax in excess of nine cents ($0.09) per gallon under Sections 60050 and 60115 of the Revenue and Taxation Code, shall be apportioned to cities, including a city and county, in the proportion that the total population of the city bears to the total population of all the cities in the state.