Bill Text: IN SB0440 | 2013 | Regular Session | Introduced
Bill Title: Local road funding and sales tax on gasoline.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-01-10 - First reading: referred to Committee on Tax and Fiscal Policy [SB0440 Detail]
Download: Indiana-2013-SB0440-Introduced.html
Citations Affected: IC 8-14-2-4.5.
Synopsis: Local road funding and sales tax on gasoline. Provides that
part of the sales tax collected on gasoline is to be allocated to counties,
cities, and towns for road and street projects. Specifies that the
allocation is the tax on that part of the retail price, including federal
fuel taxes and state fuel, sales, and use taxes, that exceeds $3. Provides
that the money is to be distributed to counties, cities, and towns after
each calendar quarter based on their proportionate share of local road
and street mileage. Specifies that amounts distributed may be used by
counties, cities, and towns for the same purposes for which money from
the local road and street account may be used.
Effective: July 1, 2013.
January 10, 2013, read first time and referred to Committee on Tax and Fiscal Policy.
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A BILL FOR AN ACT to amend the Indiana Code concerning
transportation and to make an appropriation.
STEP ONE: Determine, for the previous calendar quarter, the difference, if any, between:
(A) the most recent statewide average retail price per gallon determined by the department under IC 6-2.5-7; minus
(B) three dollars ($3) per gallon;
including in both determinations the Indiana and federal gasoline taxes or the Indiana and federal special fuel taxes (as appropriate) and the Indiana gross retail and use tax.
STEP TWO: Multiply the STEP ONE result by the number of gallons sold during the most recent calendar quarter.
STEP THREE: Multiply the STEP TWO result by seven percent (7%).
(b) The department shall combine the amounts calculated under subsection (a) for gasoline and special fuel and notify the auditor of state of the combined amount before the 20th day of the month immediately following the end of the calendar quarter.
(c) The amount each county is entitled to receive (to be suballocated to the county and to each city and town in the county) is equal to:
(1) the total county road mileage and city and town street mileage within the county; divided by
(2) the total county road mileage and city and town street mileage within Indiana.
(d) The auditor of state shall further determine the suballocation between a county and the cities and towns within the county as follows:
(1) The amount each city or town within the county is entitled to receive each month is equal to:
(A) the result of:
(i) the total street mileage in the county that is within the city or town; divided by
(ii) the total county road mileage and city and town street mileage within the county; multiplied by
(B) the amount determined for the county under subsection (c).
(2) The amount the county is entitled to receive is equal to:
(A) the amount determined for the county under subsection (c); minus
(B) the amount distributed to cities and towns in the county under subdivision (1).
(e) Before the end of the month in which the auditor of state receives a notice from the department under subsection (b), the auditor of state shall make a distribution to each county in the amount determined under subsection (c). The amount needed to make the distributions is appropriated from the state general fund.
(f) Amounts distributed under this section may be used by counties, cities, and towns only for the same purposes for which
money from the local road and street account may be used by counties, cities, and towns under section 5 of this chapter.