Bill Text: AZ SB1161 | 2015 | Fifty-second Legislature 1st Regular | Introduced

---

Bill Title: Vehicle and use fuel taxes

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-01-27 - Referred to Senate FIN Committee [SB1161 Detail]

Download: Arizona-2015-SB1161-Introduced.html

---

 

 

 

REFERENCE TITLE: vehicle and use fuel taxes

 

 

 

State of Arizona

Senate

Fifty-second Legislature

First Regular Session

2015

 

 

SB 1161

 

Introduced by

Senator Bradley

 

 

AN ACT

 

amending title 28, chapter 16, article 1, Arizona Revised Statutes, by adding section 28‑5606.01; amending section 28‑5808, Arizona Revised Statutes; relating to motor vehicle and use fuel taxes.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Title 28, chapter 16, article 1, Arizona Revised Statutes, is amended by adding section 28-5606.01, to read:

START_STATUTE28-5606.01.  Additional motor vehicle and use fuel taxes

A.  In addition to the motor vehicle fuel tax imposed pursuant to section 28‑5606, a tax of ________ per gallon is imposed on motor vehicle fuel possessed, used or consumed in this state when the price of unleaded motor vehicle fuel in this state averages less than ________ per gallon.

B.  In addition to the use fuel tax imposed pursuant to section 28‑5606, a tax of ________ per gallon is imposed on use fuel used in the propulsion of a motor vehicle on a highway in this state when the price of use fuel in this state averages less than ________ per gallon.

C.  The department of weights and measures shall establish by rule:

1.  Information, standards and procedures for determining the average price of unleaded motor vehicle fuel and use fuel per gallon in this state.  The standards shall include using the Lundberg retail survey to determine when the ________ per gallon average for unleaded motor vehicle fuel or use fuel is met.

2.  Procedures for stopping the collection of the tax and restarting the collection of the tax based on the average price of unleaded motor vehicle fuel and use fuel per gallon in this state. END_STATUTE

Sec. 2.  Section 28-5808, Arizona Revised Statutes, is amended to read:

START_STATUTE28-5808.  Vehicle license tax distribution

A.  Except as provided in subsection D of this section, the director shall distribute monies collected by the director pursuant to section 28‑5801, except monies deposited in the state general fund, on the first and fifteenth calendar day of each month as follows:

1.  On the first calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, all of the Arizona highway user revenue fund monies received from the first through the fifteenth calendar day of the preceding month in the Arizona highway user revenue fund, except that on the first calendar day the director shall deposit, pursuant to sections 35‑146 and 35‑147: , 

(a)  In the parity compensation fund established by section 41‑1720, 1.51 per cent percent of the portion of vehicle license tax revenues that otherwise would be deposited in the state highway fund from the first through the fifteenth calendar day of the preceding month.

(b)  In the state general fund, a dollar amount that is equivalent to the revenues received by this state during the first through the fifteenth calendar day of the preceding month from the motor vehicle fuel tax and the use fuel tax imposed by section 28-5606.01.

2.  On the fifteenth calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, all of the Arizona highway user revenue fund monies received from the sixteenth through the last day of the preceding month in the Arizona highway user revenue fund, except that on the fifteenth calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, in the parity compensation fund established by section 41‑1720, 1.51 per cent percent of the portion of vehicle license tax revenues that otherwise would be deposited in the state highway fund from the sixteenth through the last day of the preceding month and, in the state general fund, a dollar amount that is equivalent to the revenues received by this state from the sixteenth through the last day of the preceding month from the motor vehicle fuel tax and the use fuel tax imposed by section 28-5606.01.  On the fifteenth calendar day, the director shall distribute or deposit all other monies received during the entire preceding month as follows:

(a)  The county general fund monies to the county general fund.

(b)  The county transportation monies to the state treasurer to be apportioned among the counties for any purposes related to transportation, as determined by the board of supervisors, on the basis that the population of the unincorporated area of each county bears to the population of the unincorporated areas of all counties in this state.

(c)  The incorporated cities and towns monies to the incorporated cities and towns of the county in proportion to the population of each.

3.  The deposit of the monies in the parity compensation fund pursuant to paragraphs 1 and 2 of this subsection shall not impact the distribution of vehicle license tax revenues to the state general fund and to cities, towns and counties pursuant to this section.

B.  The director shall distribute monies collected by the director pursuant to sections 28‑5804, 28‑5805, 28‑5806 and 28‑5810, except monies deposited in the state general fund, on the first and fifteenth calendar day of each month as follows:

1.  On the first calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, 37.61 per cent percent of all monies received from the first through the fifteenth calendar day of the preceding month in the highway user revenue fund.

2.  On the fifteenth calendar day, the director shall deposit, pursuant to sections 35‑146 and 35‑147, 37.61 per cent percent of all monies received from the sixteenth through the last day of the preceding month in the highway user revenue fund and distribute or deposit the following amounts as a percentage of all monies received pursuant to sections 28‑5804, 28‑5805, 28‑5806 and 28‑5810 during the entire preceding month as follows:

(a)  20.45 per cent percent to the county general fund.

(b)  4.91 per cent percent to the state treasurer to be apportioned among the counties for any purposes related to transportation, as determined by the board of supervisors, on the basis that the population of the unincorporated area of each county bears to the population of the unincorporated areas of all counties in this state.

(c)  20.45 per cent percent to the incorporated cities and towns of the county in proportion to the population of each.

(d)  1.64 per cent percent, pursuant to sections 35‑146 and 35‑147, in the state highway fund established by section 28‑6991.

(e)  4.09 per cent percent in the state highway fund established by section 28‑6991.

(f)  10.85 per cent percent, pursuant to sections 35‑146 and 35‑147, in the state general fund to aid school financial assistance.

C.  For purposes of this section the population of a county, city or town shall be determined as provided by section 28‑6532 or 42‑5033.01.  If an incorporated city or town has had no federal enumeration of population, the supervisors shall both:

1.  Appoint a qualified person to take an accurate census of the incorporated city or town.

2.  Certify the results to the county treasurer, and the incorporated city or town shall share in the distribution as provided by this section.

D.  On the fifteenth calendar day of each month, the director shall transfer to the state general fund from the portion of vehicle license tax revenues that otherwise would be deposited in the state highway fund pursuant to section 28‑6538, subsection A, paragraph 1 the following amounts:

1.  An amount equal to ninety per cent percent of the fees collected pursuant to section 28‑4802, subsection A in the preceding month.

2.  An amount equal to sixty per cent percent of the fees collected pursuant to section 28‑4802, subsection B in the preceding month.

E.  On the fifteenth calendar day of each month, the director shall transfer to the state general fund from the portion of vehicle license tax revenues that otherwise would be deposited in the state highway fund pursuant to section 28‑6538, subsection A, paragraph 1 the difference between the actual amount of the vehicle license tax revenue collected as a result of registration of vehicles pursuant to section 28‑2159 in the preceding month for a five‑year registration period and the amount that would have been collected if those same vehicles had been registered for a two‑year vehicle registration period. END_STATUTE

Sec. 3.  Requirements for enactment; two-thirds vote

Pursuant to article IX, section 22, Constitution of Arizona, this act is effective only on the affirmative vote of at least two-thirds of the members of each house of the legislature and is effective immediately on the signature of the governor or, if the governor vetoes this act, on the subsequent affirmative vote of at least three-fourths of the members of each house of the legislature.