FIRST REGULAR SESSION
94TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE ST. ONGE.
Read 1st time March 29, 2007 and copies ordered printed.
D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To amend chapters 142, 144, and 301, RSMo, by adding thereto three new sections relating to motor fuel taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapters 142, 144, and 301, RSMo, are amended by adding thereto three new sections, to be known as sections 142.804, 144.022, and 301.056, to read as follows:
142.804. 1. In addition to the motor fuel tax imposed in section 142.803, there is hereby levied and imposed on all motor fuel except diesel fuel used or consumed in this state a tax of four cents per gallon.
2. In addition to the motor fuel tax imposed in section 142.803, there is hereby levied and imposed on all diesel fuel used or consumed in this state a tax of six cents per gallon.
3. The revenue derived from the additional taxes imposed in this section shall be deposited in the 2007 Missouri total transportation tax fund created under this section, and shall be used solely for the designated purposes.
4. (1) There is hereby created in the state treasury the "2007 Missouri Total Transportation Tax Fund", which shall consist of money collected under this section and sections 144.022 and 301.056, RSMo. The state treasurer shall be custodian of the fund. In accordance with sections 30.170 and 30.180, RSMo, the state treasurer may approve disbursements. Upon appropriation, money in the fund shall be used solely for the administration of this section and sections 144.022 and 301.056, RSMo. Notwithstanding the provisions of section 33.080, RSMo, to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund.
(2) The revenue derived from the taxes and fees imposed in this section and sections 144.022 and 301.056, RSMo, shall be used as follows:
(a) At least six hundred million dollars annually shall be used solely for the cost of constructing, widening, reconstructing, maintaining, resurfacing, and repairing Interstate 70;
(b) At least eight million three hundred thousand dollars annually shall be used solely for purpose of public mass transit;
(c) At least seven million dollars annually shall be used solely for the costs of locating, relocating, establishing, acquiring, constructing, planning, developing, maintaining, or operating ports;
(d) At least ninety-nine million five hundred dollars annually, and any amount of revenue collected in excess of the amounts designated in paragraphs (a) to (c) of this subdivision, shall be used solely for the locating, relocating, establishing, acquiring, reimbursing for, constructing, improving, and maintaining state highways in the systems specified in section 30(b), article IV, Constitution of Missouri.
5. Subsections 1 to 3 of this section shall expire on December 31, 2013.
144.022. 1. In addition to the sales and use taxes imposed in this chapter, there is hereby levied and imposed upon every retail sale of motor fuel, as defined in section 142.800, RSMo, a tax equivalent to two percent of the amount paid or charged on all sales of motor fuel.
2. In addition to the sales and use taxes imposed in this chapter, there is hereby levied and imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable service at retail in this state a tax equivalent to one-half of one percent of the amount paid for all tangible personal property or taxable services described in section 144.020.
3. The revenue derived from the additional taxes imposed under this section shall be deposited in the 2007 Missouri total transportation tax fund created under section 142.804, RSMO, and shall be used solely for the designated purposes.
4. This section shall expire on December 31, 2013.
301.056. 1. In addition to the annual registration fees imposed in this chapter on each car and truck, an additional annual registration fee of fifteen dollars for each car, and twenty dollars for each truck, is hereby imposed. The revenue derived from the additional annual registration fee imposed under this section shall be deposited in the 2007 Missouri total transportation tax fund created under section 142.804, RSMo, and shall be used solely for the designated purposes.
2. This section shall expire on December 31, 2013.
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