HB 756 -- Transportation Funding

Sponsor:  Seigfreid

This bill is a comprehensive package relating to transportation
and transportation funding.

MOTOR CARRIER FUEL TAX ACT

Motor carriers operating on Missouri highways will be required
to pay a tax based on the amount of fuel consumed in the state.
The tax rate will be 5 cents per gallon on fuel consumed on
highways within the state.  A quarterly tax return will be
required accompanied by a remittance covering any tax due.  The
bill spells out the procedure in determining the amount of fuel
consumed in the state.  The Department of Revenue may enter into
reciprocal agreements providing for the imposition of the motor
carrier fuel tax.

The Division of Motor Carrier and Railroad Safety may revoke the
license of any carrier for nonpayment of the tax.  However, a
carrier has 7 days after the due date to file the report and pay
the tax if the carrier establishes that the delay was due to
accident or reasonable cause.

The Motor Carrier Fuel Tax Act is also revised to include the
following provisions:

(1)  Reasons why the division may refuse to issue a license or
permit;

(2)  Appeal provisions for persons whose license has been
revoked;

(3)  Tax liability of a carrier leasing vehicles;

(4)  Record keeping requirement of carriers and the division;

(5)  Penalty and punishment for false statements or returns;

(6)  Authority of the division to promulgate rules;

(7)  Enforcement requirements; and

(8)  Deposit of revenues collected from the tax in the Motor
Fuel Tax Fund.

SALES TAX

The state sales tax on tangible personal property is increased
by 0.5%.

USE TAX

The use tax on motor vehicles, trailers, boats, and outboard
motors is increased by 0.5%.

STATE SALES TAX TRANSPORTATION FUND

The bill creates a State Sales Tax Transportation Fund.  All
voter-approved revenues from the additional sales tax will be
deposited for use by the Highways and Transportation Commission
as follows:

(1)  15% will be used annually for the purpose of basic
operation of public transit systems and distributed as follows:

(a)  75% to systems in municipalities with a population of
50,000 or greater;

(b)  25% to systems in municipalities with a population less
than 50,000;

(2)  5% will be used annually for the payment of multi-modal
transportation projects;

(3)  30% will be used annually for repairing, rehabilitating,
constructing, or expanding the interstate highway system, with
2% of the allotted funds to be used for paying the cost of
issuing state road revenue bonds;

(4)  50% will be used annually for repairing, rehabilitation,
constructing, improving, or expanding the state highway system,
with 2% of these allotted funds to be used for paying the cost
of issuing state road revenue bonds and for the cost of toll
road projects.

MOTOR VEHICLE REGISTRATIONS

The annual registration fees for property-carrying commercial
motor vehicle will be increased by approximately 9%.

The bill has a referendum clause.

Missouri House of Representatives
Last Updated September 13, 2001 at 2:03 pm