The document summarizes transportation funding sources and uses in Utah. It notes that user fees such as motor fuel taxes, vehicle registration fees, and portions of sales tax revenues are the primary sources of funding. These revenues are distributed to the Transportation Fund and to cities/counties, with 70% going to UDOT and 30% to local governments. The Transportation Fund and other accounts like the Transportation Investment Fund of 2005 use revenues to fund maintenance and new construction projects prioritized by UDOT. Future funding faces challenges from increasing construction costs and less revenue growth compared to sales tax.
The Utah Legislature is working to ensure that transportation funding mechanisms are ready and in place to meet future demands and keep Utah moving. Drivers of electric and hybrid vehicles pay a flat fee during their annual registration to compensate for not paying as much fuel tax as drivers of conventional vehicles. These fees pay for operations and maintenance of Utah's transportation system.
In 2020, electric and hybrid vehicle owners will have an option to pay a road usage charge in lieu of their annual fee. In future years, the RUC program could also be a potential replacement to the fuel tax for all vehicles in Utah. UDOT is involved in this effort in order to Keep Utah Moving by making sure future funding will be available to build and maintain our transportation system.
The heavy highway vehicle use tax form 2290 is used to report the highways use taxes to the IRS. Schedule -1 copy is returned as proof for filing and paying this highway use tax 2290's. This 2290 tax is due by July of the year and valid till June of successive year. For the vehicle operated from July this tax is due by August 31st. 2290's can be paid directly to the IRS through EFTPS or EFW (Direct debit method). Electronic filling option is available and tax return with 25 or more vehicle should be filed electronically. IRS encourage every one to choose e-file as it is simple, safe and fast.
ACCG Transportation Funding Survey of the States_Fall 2009Paul Coussan
This summary provides an overview of transportation funding referenda and legislative actions taken by states between 2000-2009:
- A total of 210 transportation funding referenda were held at the local, regional, and statewide levels, with 143 being approved. Local measures, especially local sales taxes for transit projects, made up the majority at 173 total. Regional sales tax increases had a high approval rate of 9 out of 13.
- Statewide measures were less common at 17 total. Most were for bond approvals, while the only two statewide gas/sales tax increases on ballots failed.
- In the absence of referenda approval, some state legislatures directly increased transportation funding through actions like enacting higher gas taxes, vehicle
This document summarizes Fairfax County's major revenue sources for FY 2016. The largest source is real estate tax at $2.43 billion (63.9% of revenues). The next largest sources are personal property tax at $580.7 million (15.2%) and sales tax at $175.8 million (4.6%). It notes that Virginia counties have limited taxing authority and Fairfax relies heavily on real estate tax, which has increased from 50.7% of revenues in 2001 to 63.9% in 2016. It provides details on tax rates and limits for each major revenue source.
This document provides a summary of research conducted on the impacts of Vermont's proposed Bill H.412, which would establish a carbon pollution tax. The research included case studies of other carbon taxes, expert interviews, a statewide survey, and focus groups with low-income Vermonters. The key findings were that the tax could negatively impact low-income residents unless rebates are provided. The researchers recommend a two-pronged rebate distribution system that provides rebates through tax credits and electronic benefit cards to ensure assistance reaches all low-income households in an equitable manner.
Budget profile of Estonia - Veiko TALI, EstoniaOECD Governance
This presentation was made by Veiko TALI, Estonia, at the 40th Annual Meeting of OECD Senior Budget Officials (SBO) held in Tallinn, Estonia, on 5-6 June 2019
This document discusses the policy processes that preceded the implementation of an over-aged vehicle tax in Ghana. It analyzes the key actors involved in developing and passing the tax, including politicians, ministries, interest groups, and vehicle business groups. It also assesses whether the tax achieved its goals of generating revenue, reducing old vehicle imports, and lowering emissions and traffic fatalities. While revenue increased, the tax failed to meet its other objectives. More research is needed to fully evaluate the tax's environmental and safety impacts.
The Utah Legislature is working to ensure that transportation funding mechanisms are ready and in place to meet future demands and keep Utah moving. Drivers of electric and hybrid vehicles pay a flat fee during their annual registration to compensate for not paying as much fuel tax as drivers of conventional vehicles. These fees pay for operations and maintenance of Utah's transportation system.
In 2020, electric and hybrid vehicle owners will have an option to pay a road usage charge in lieu of their annual fee. In future years, the RUC program could also be a potential replacement to the fuel tax for all vehicles in Utah. UDOT is involved in this effort in order to Keep Utah Moving by making sure future funding will be available to build and maintain our transportation system.
The heavy highway vehicle use tax form 2290 is used to report the highways use taxes to the IRS. Schedule -1 copy is returned as proof for filing and paying this highway use tax 2290's. This 2290 tax is due by July of the year and valid till June of successive year. For the vehicle operated from July this tax is due by August 31st. 2290's can be paid directly to the IRS through EFTPS or EFW (Direct debit method). Electronic filling option is available and tax return with 25 or more vehicle should be filed electronically. IRS encourage every one to choose e-file as it is simple, safe and fast.
ACCG Transportation Funding Survey of the States_Fall 2009Paul Coussan
This summary provides an overview of transportation funding referenda and legislative actions taken by states between 2000-2009:
- A total of 210 transportation funding referenda were held at the local, regional, and statewide levels, with 143 being approved. Local measures, especially local sales taxes for transit projects, made up the majority at 173 total. Regional sales tax increases had a high approval rate of 9 out of 13.
- Statewide measures were less common at 17 total. Most were for bond approvals, while the only two statewide gas/sales tax increases on ballots failed.
- In the absence of referenda approval, some state legislatures directly increased transportation funding through actions like enacting higher gas taxes, vehicle
This document summarizes Fairfax County's major revenue sources for FY 2016. The largest source is real estate tax at $2.43 billion (63.9% of revenues). The next largest sources are personal property tax at $580.7 million (15.2%) and sales tax at $175.8 million (4.6%). It notes that Virginia counties have limited taxing authority and Fairfax relies heavily on real estate tax, which has increased from 50.7% of revenues in 2001 to 63.9% in 2016. It provides details on tax rates and limits for each major revenue source.
This document provides a summary of research conducted on the impacts of Vermont's proposed Bill H.412, which would establish a carbon pollution tax. The research included case studies of other carbon taxes, expert interviews, a statewide survey, and focus groups with low-income Vermonters. The key findings were that the tax could negatively impact low-income residents unless rebates are provided. The researchers recommend a two-pronged rebate distribution system that provides rebates through tax credits and electronic benefit cards to ensure assistance reaches all low-income households in an equitable manner.
Budget profile of Estonia - Veiko TALI, EstoniaOECD Governance
This presentation was made by Veiko TALI, Estonia, at the 40th Annual Meeting of OECD Senior Budget Officials (SBO) held in Tallinn, Estonia, on 5-6 June 2019
This document discusses the policy processes that preceded the implementation of an over-aged vehicle tax in Ghana. It analyzes the key actors involved in developing and passing the tax, including politicians, ministries, interest groups, and vehicle business groups. It also assesses whether the tax achieved its goals of generating revenue, reducing old vehicle imports, and lowering emissions and traffic fatalities. While revenue increased, the tax failed to meet its other objectives. More research is needed to fully evaluate the tax's environmental and safety impacts.
Utah has a relatively low state and local tax burden compared to other states. The state relies on three major taxes - sales and use tax, individual income tax, and property tax - which each account for about one-third of total state and local tax revenues. While the sales tax rate has increased over time, the sales tax base has declined as a percentage of personal income and GDP due to economic and demographic changes. Utah's individual income tax uses a single-rate structure with a taxpayer credit to make it progressive. The state's corporate franchise and income tax generates a small and volatile source of revenue.
This notice concerns the 2018 property tax rates for Houston Community College. It presents
information about three tax rates. Last year's tax rate is the actual tax rate the taxing unit used to
determine property taxes last year. This year's effective tax rate would impose the same total taxes as
last year if you compare properties taxed in both years. This year's rollback tax rate is the highest tax
rate the taxing unit can set before taxpayers start rollback procedures. In each case these rates are
found by dividing the total amount of taxes by the tax base (the total value of taxable property) with
adjustments as required by state law. The rates are given per $100 of property value.
The document summarizes the results of a study on taxpayers' perceptions of the Burundi Revenue Office (OBR). It found that while some aspects of OBR's service were satisfying to taxpayers, such as respecting appointment times and employees' technical knowledge, other areas needed improvement. Specifically, only 31% of taxpayers were served immediately upon arrival, and some employees displayed uncomfortable behaviors. The study also reported corruption at OBR. Taxpayers displayed limited understanding of tax laws and rates were seen as too high. Recommendations included improving employee service quality, pursuing tax automation reforms, and increasing taxpayer education.
This document provides information about various taxes for Fairfax County residents, including deadlines, payment options, and tax rates. Key taxes discussed include personal property tax on vehicles, real estate tax, and business license taxes. It also outlines various forms of tax relief available and penalties for late or unpaid taxes. The document concludes with high-level charts about revenues and expenditures for the FY 2018 county budget.
The document discusses the Excise and Taxation Department which is responsible for collecting various taxes in Punjab province including property tax, motor vehicle registration fees, and excise duties. The department aims to increase revenue collection, promote automation, and create a culture of tax compliance. It oversees the collection of multiple taxes and duties while working to improve service delivery and transform its human resources.
The pre-Budget submission sent to government for consideration in Budget 2012. Subsequently sent through recommended channels for examination during 2012 for Budget 2013 motor tax system overhaul.
LTC, Annual Forum, For Whom the Road Should Toll: The Future of Toll Roads an...LTC @ CSUSB
The document discusses challenges with the current transportation financing system and potential solutions. It notes that motor fuel taxes are declining in effectiveness due to factors like improved fuel efficiency. Local option sales taxes and borrowing are growing but have limitations. Electronic tolling using GPS technology shows promise for implementing new forms of road user fees. The future likely involves transitioning from fuel taxes to distance-based road pricing on new infrastructure to fund needed improvements in a sustainable and equitable manner.
The document provides information about taxes in Fairfax County, Virginia for the period of July 1, 2021 to June 30, 2022. It outlines various tax deadlines, payment methods, tax rates and exemptions. Key points include deadlines for personal property, real estate, business license taxes and dog licenses. It also describes online payment portal MyFairfax, and taxes on personal property, vehicles, real estate, businesses and other areas. Relief options are listed for seniors, disabled veterans and surviving families of armed forces and first responders.
This document provides a summary of tax information for Fairfax County, Virginia for the period of July 1, 2020 to June 30, 2021. It outlines various county tax deadlines, payment methods, taxes on personal property, vehicles, real estate, businesses, utilities, sales, and other areas. It also summarizes options for tax relief, penalties for late payments, and how tax revenue is used to fund county operations and services through the annual budget.
This document provides a summary of tax information for Fairfax County, Virginia, including tax deadlines, payment options, and types of taxes. It outlines taxes on personal property, vehicles, real estate, and businesses. It also summarizes homestead exemptions, penalties, and the county's budget.
The document analyzes the impact of cigarette excise rate increases in Rwanda from 2008 to 2016. It finds that increasing excise taxes led to a 17.4% reduction in cigarette consumption, meeting the health ministry's target. Price elasticity of demand for cigarettes was estimated to be between -0.474 to -0.532, indicating that a 1% price increase reduces consumption by 0.474 to 0.532%. Imported cigarettes had a more negative price elasticity than domestic cigarettes. The study recommends continuing excise tax increases to further reduce smoking, while also tightening anti-smuggling measures to prevent tax revenue losses.
2013 Tax Facts: General Information about Fairfax County TaxesFairfax County
This document provides information about taxes in Fairfax County, Virginia for fiscal year 2013. It outlines deadlines and ways to pay various taxes, including personal property, real estate, business, and utility taxes. It also describes tax relief programs, penalties for late payments, and includes high-level summaries of the county's general fund budget sources and uses.
The document provides general tax information for Fairfax County, Virginia for the period of July 1, 2019 to June 30, 2020. It outlines various tax deadlines, payment options, and types of taxes including personal property tax, vehicle registration, real estate tax, and business taxes. It also discusses tax relief programs, assessments, and portals for paying taxes online.
Presentation by Monica Brezzi (OECD/GOV) and Jesper Johnson (SIGMA) on measuring and benchmarking government activities in the Western Balkans, during the virtual event organised to launch "Government at a Glance: Western Balkans" on 8 July 2020.
Alco-beverages industry to be adversely hit by exclusion from GST - Dr Sanjiv...D Murali ☆
Alco-beverages industry to be adversely hit by exclusion from GST - Dr Sanjiv Agarwal - Article published in Business Advisor, dated March 25, 2017 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
This document provides information about taxes in Fairfax County, Virginia for fiscal year 2017, including tax deadlines, payment options, types of taxes, tax relief programs, and penalties. It outlines taxes on personal property, vehicles, real estate, businesses, utilities, sales, cigarettes, hotels, deeds, and dogs. The budget section indicates that charts are available showing sources and uses of funds from the general fund budget.
The document discusses Ukraine's systems of taxation, including the general system and simplified system. The general system includes income tax for individuals (15-17% of income) and legal entities (16-18% of profits), VAT (17%), and a single social contribution for individuals (34.7% of profits) and legal entities (36.76-49.7% of payroll). The simplified system includes four groups of single tax payers taxed at different rates depending on factors like income, employees, and activities. In conclusion, Ukraine's tax system has drawbacks like its fiscal direction lacking regulatory functions and a complicated VAT return process contributing to shadow economic activity.
Funding Recommendations for Oregon’s Public Roads NetworkChilin Xiao
This document proposes funding recommendations for Oregon's public road network. It recommends increasing the annual vehicle registration fee by 50% and establishing road concessions on two major highways connecting Portland. This would generate over $1 billion initially from the concessions and increase annual registration fee revenue. The funds would be used to improve road conditions and maintenance. Analysis suggests a 50% registration fee increase would decrease new vehicle purchases by only 0.59% and not significantly impact overall recovery in vehicle ownership. The proposals aim to fund road infrastructure through user fees while stimulating the local economy.
The document summarizes potential funding sources for premium transit corridors. It describes federal, state, and local discretionary funding opportunities, including programs like New Starts, Small Starts, TIGER Grants, and potential new revenue sources from measures like increased sales taxes, vehicle miles traveled taxes, and hotel occupancy taxes. Each corridor being considered for premium transit is summarized, including details on the locally preferred alternative, estimated ridership and costs, and current status. Recommendations are provided for further evaluating and selecting alternatives to advance projects.
Utah has a relatively low state and local tax burden compared to other states. The state relies on three major taxes - sales and use tax, individual income tax, and property tax - which each account for about one-third of total state and local tax revenues. While the sales tax rate has increased over time, the sales tax base has declined as a percentage of personal income and GDP due to economic and demographic changes. Utah's individual income tax uses a single-rate structure with a taxpayer credit to make it progressive. The state's corporate franchise and income tax generates a small and volatile source of revenue.
This notice concerns the 2018 property tax rates for Houston Community College. It presents
information about three tax rates. Last year's tax rate is the actual tax rate the taxing unit used to
determine property taxes last year. This year's effective tax rate would impose the same total taxes as
last year if you compare properties taxed in both years. This year's rollback tax rate is the highest tax
rate the taxing unit can set before taxpayers start rollback procedures. In each case these rates are
found by dividing the total amount of taxes by the tax base (the total value of taxable property) with
adjustments as required by state law. The rates are given per $100 of property value.
The document summarizes the results of a study on taxpayers' perceptions of the Burundi Revenue Office (OBR). It found that while some aspects of OBR's service were satisfying to taxpayers, such as respecting appointment times and employees' technical knowledge, other areas needed improvement. Specifically, only 31% of taxpayers were served immediately upon arrival, and some employees displayed uncomfortable behaviors. The study also reported corruption at OBR. Taxpayers displayed limited understanding of tax laws and rates were seen as too high. Recommendations included improving employee service quality, pursuing tax automation reforms, and increasing taxpayer education.
This document provides information about various taxes for Fairfax County residents, including deadlines, payment options, and tax rates. Key taxes discussed include personal property tax on vehicles, real estate tax, and business license taxes. It also outlines various forms of tax relief available and penalties for late or unpaid taxes. The document concludes with high-level charts about revenues and expenditures for the FY 2018 county budget.
The document discusses the Excise and Taxation Department which is responsible for collecting various taxes in Punjab province including property tax, motor vehicle registration fees, and excise duties. The department aims to increase revenue collection, promote automation, and create a culture of tax compliance. It oversees the collection of multiple taxes and duties while working to improve service delivery and transform its human resources.
The pre-Budget submission sent to government for consideration in Budget 2012. Subsequently sent through recommended channels for examination during 2012 for Budget 2013 motor tax system overhaul.
LTC, Annual Forum, For Whom the Road Should Toll: The Future of Toll Roads an...LTC @ CSUSB
The document discusses challenges with the current transportation financing system and potential solutions. It notes that motor fuel taxes are declining in effectiveness due to factors like improved fuel efficiency. Local option sales taxes and borrowing are growing but have limitations. Electronic tolling using GPS technology shows promise for implementing new forms of road user fees. The future likely involves transitioning from fuel taxes to distance-based road pricing on new infrastructure to fund needed improvements in a sustainable and equitable manner.
The document provides information about taxes in Fairfax County, Virginia for the period of July 1, 2021 to June 30, 2022. It outlines various tax deadlines, payment methods, tax rates and exemptions. Key points include deadlines for personal property, real estate, business license taxes and dog licenses. It also describes online payment portal MyFairfax, and taxes on personal property, vehicles, real estate, businesses and other areas. Relief options are listed for seniors, disabled veterans and surviving families of armed forces and first responders.
This document provides a summary of tax information for Fairfax County, Virginia for the period of July 1, 2020 to June 30, 2021. It outlines various county tax deadlines, payment methods, taxes on personal property, vehicles, real estate, businesses, utilities, sales, and other areas. It also summarizes options for tax relief, penalties for late payments, and how tax revenue is used to fund county operations and services through the annual budget.
This document provides a summary of tax information for Fairfax County, Virginia, including tax deadlines, payment options, and types of taxes. It outlines taxes on personal property, vehicles, real estate, and businesses. It also summarizes homestead exemptions, penalties, and the county's budget.
The document analyzes the impact of cigarette excise rate increases in Rwanda from 2008 to 2016. It finds that increasing excise taxes led to a 17.4% reduction in cigarette consumption, meeting the health ministry's target. Price elasticity of demand for cigarettes was estimated to be between -0.474 to -0.532, indicating that a 1% price increase reduces consumption by 0.474 to 0.532%. Imported cigarettes had a more negative price elasticity than domestic cigarettes. The study recommends continuing excise tax increases to further reduce smoking, while also tightening anti-smuggling measures to prevent tax revenue losses.
2013 Tax Facts: General Information about Fairfax County TaxesFairfax County
This document provides information about taxes in Fairfax County, Virginia for fiscal year 2013. It outlines deadlines and ways to pay various taxes, including personal property, real estate, business, and utility taxes. It also describes tax relief programs, penalties for late payments, and includes high-level summaries of the county's general fund budget sources and uses.
The document provides general tax information for Fairfax County, Virginia for the period of July 1, 2019 to June 30, 2020. It outlines various tax deadlines, payment options, and types of taxes including personal property tax, vehicle registration, real estate tax, and business taxes. It also discusses tax relief programs, assessments, and portals for paying taxes online.
Presentation by Monica Brezzi (OECD/GOV) and Jesper Johnson (SIGMA) on measuring and benchmarking government activities in the Western Balkans, during the virtual event organised to launch "Government at a Glance: Western Balkans" on 8 July 2020.
Alco-beverages industry to be adversely hit by exclusion from GST - Dr Sanjiv...D Murali ☆
Alco-beverages industry to be adversely hit by exclusion from GST - Dr Sanjiv Agarwal - Article published in Business Advisor, dated March 25, 2017 - http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
This document provides information about taxes in Fairfax County, Virginia for fiscal year 2017, including tax deadlines, payment options, types of taxes, tax relief programs, and penalties. It outlines taxes on personal property, vehicles, real estate, businesses, utilities, sales, cigarettes, hotels, deeds, and dogs. The budget section indicates that charts are available showing sources and uses of funds from the general fund budget.
The document discusses Ukraine's systems of taxation, including the general system and simplified system. The general system includes income tax for individuals (15-17% of income) and legal entities (16-18% of profits), VAT (17%), and a single social contribution for individuals (34.7% of profits) and legal entities (36.76-49.7% of payroll). The simplified system includes four groups of single tax payers taxed at different rates depending on factors like income, employees, and activities. In conclusion, Ukraine's tax system has drawbacks like its fiscal direction lacking regulatory functions and a complicated VAT return process contributing to shadow economic activity.
Funding Recommendations for Oregon’s Public Roads NetworkChilin Xiao
This document proposes funding recommendations for Oregon's public road network. It recommends increasing the annual vehicle registration fee by 50% and establishing road concessions on two major highways connecting Portland. This would generate over $1 billion initially from the concessions and increase annual registration fee revenue. The funds would be used to improve road conditions and maintenance. Analysis suggests a 50% registration fee increase would decrease new vehicle purchases by only 0.59% and not significantly impact overall recovery in vehicle ownership. The proposals aim to fund road infrastructure through user fees while stimulating the local economy.
The document summarizes potential funding sources for premium transit corridors. It describes federal, state, and local discretionary funding opportunities, including programs like New Starts, Small Starts, TIGER Grants, and potential new revenue sources from measures like increased sales taxes, vehicle miles traveled taxes, and hotel occupancy taxes. Each corridor being considered for premium transit is summarized, including details on the locally preferred alternative, estimated ridership and costs, and current status. Recommendations are provided for further evaluating and selecting alternatives to advance projects.
The document discusses the need to change how transportation infrastructure is funded in the United States from the current gas tax system to a mileage-based user fee (VMT) system. It notes that the gas tax is becoming obsolete due to more fuel efficient vehicles and that the Highway Trust Fund will be insolvent by 2012. It advocates for voluntary pilot trials of various VMT technologies to study their viability as an alternative to the gas tax before any system is implemented nationally. The goal of the trials would be to determine how to implement a VMT system that is fair, maintains privacy, and accounts for differences between urban and rural drivers.
This paper analyzes the distributional effects of increasing the federal gasoline tax and implementing a vehicle mileage fee in the United States. It uses a regression model and 2001 National Household Travel Survey data to predict how households' vehicle miles traveled may change in response to policy changes, considering factors like income, location, and vehicle fuel efficiency. The paper finds that a gasoline tax increase or mileage fee could impact some groups more than others. It concludes that the effects on different populations should be carefully considered to promote both effective revenue generation and fair impacts across groups.
Variable-Rate State Gas Tax Report (updated Sept. 2016)ARTBATIAC
This document provides information on variable-rate state gas taxes in 18 states and DC. It describes how some states determine gas taxes as a percentage of the wholesale gas price, while others index it to inflation measures like CPI. The summary outlines the categories of variable-rate gas taxes, and highlights examples like California, Florida, and Maryland.
Thinking Outside The Bus Cws PresentationChris Simmons
The document provides an overview of starting and growing vanpool programs, including financing options, vehicle procurement, and federal funding sources. It discusses the characteristics of vanpools, their cost benefits compared to other commuting modes, and opportunities to expand vanpool programs through public-private partnerships that can leverage federal transportation funds and reduce costs for riders.
5¢ of the 20¢ state gas tax goes to public education. The average driver pays $10 per month in state fuel taxes. While gas costs have tripled since 1991, the gas tax has remained at 20¢ per gallon, providing less money for roads as infrastructure needs have increased due to population and vehicle growth. The main sources of funding for roads in Texas are motor fuel taxes, vehicle registration fees, and federal funding sources.
Slide deck used in the Eastside Transportation Association's Legislator briefing held 7/18/2018 at the Master Builder's Association in Bellevue, WA. To watch the recording of the meeting, visit http://stop405tolls.org/2018/07/20/etameeting
A kilometre based road user charge system proof of concept studyTristan Wiggill
A presentation by Johann van Rensburg delivered during the 2016 Southern African Road Transport Conference in Pretoria, South Africa.
Johann van Rensburg is a lecturer in Transport Economics at Stellenbosch University. He holds a HonsBCom degree from Stellenbosch University and an MPhil degree from the University of Cape Town.
He is currently a Ph.D. candidate with a research focus on transport infrastructure financing.
Thor Industries is the world's largest manufacturer of RVs, with a 36.2% market share of travel trailers and a 50.7% market share of fifth wheels. It also has a 26.2% market share of motorhomes and a 34% market share of mid-size buses in North America. Thor recently acquired additional RV production facilities to expand its motorized production capacity. For its third quarter of fiscal 2013, Thor reported a 13% increase in sales and a 6% increase in net income compared to the previous year third quarter, despite non-cash impairment charges. RV sales increased 15% while bus segment sales were flat, and towable RV and motorized RV income margins improved.
The document provides an overview of funding for surface transportation projects from several sources, including the American Recovery and Reinvestment Act (ARRA), the State Dedicated Highway and Bridge Trust Fund, and the Federal Highway Trust Fund. It discusses the status of ARRA funding distributions for highways, transit, rail, and other projects in New York. It also summarizes the needs and challenges facing surface transportation funding at both the state and federal levels, such as the impending insolvency of funding sources like the Federal Highway Trust Fund. New York's positions on priorities and policies for the next federal transportation bill are outlined.
Voters across eight states approved ballot initiatives totaling over $376 million to fund transportation infrastructure projects in November 2010. Thirteen initiatives aimed to increase funding through bonds, taxes, or fees, while four were defeated. The initiatives approved funding for projects like a $120 million bond for Fairfax County, Virginia, a $90 million bond for Austin, Texas, and $80 million in bonds for Rhode Island. However, an initiative in Alabama to transfer $1 billion from the state rainy day fund for roads was defeated.
This document discusses various types of taxes and levies related to vehicle fuel usage. It begins by outlining the theoretical basis for imposing such taxes, noting that fuel usage imposes both direct and indirect costs. It then defines several common types of fuel taxes used internationally. The document goes on to discuss specifics of fuel taxes regulated under Indonesian law, including taxes on motor vehicles, transfer of vehicle ownership, and fuel itself. It also discusses the concept of externalities and how fuel taxes are theoretically justified due to negative externalities like air pollution. However, it notes Indonesian law does not mandate revenues be used to address such externalities. Overall, the document provides an overview of the theoretical underpinnings and implementation of fuel taxes
This document provides a summary of topics from a presentation on the MAP-21 transportation bill implementation update including: funding issues, performance measures, and the future authorization process. MAP-21 consolidated programs and emphasized planning, performance measures, and freight. States will establish performance targets within a year of federal rulemaking. Future authorization faces challenges from a funding gap in the Highway Trust Fund and lack of public and congressional support for revenue increases. The transportation industry is working to develop consensus on funding options for the next bill due by September 2014.
Constrained by six consecutive years of flat state aid, compounded by rising operating costs and falling local revenue sources, the Onondaga County public transit authority faced a $4.5 million budget shortfall. The policy proposal contains actionable recommendations to increase and diversify the transit authority’s local revenues.
Dr. Richard Voith discusses recent trends and occurrences in the transportation sector at the Delaware Valley Regional Planning Commission event Changing Lanes.
The Utah Veterinary Diagnostic Laboratory is a cooperative effort between the Utah Department of Agriculture and Food and Utah State University that provides laboratory testing and expertise to protect animal health, promote Utah's agricultural economy, and protect public health. It serves various groups including animal owners, veterinarians, and regulatory agencies. While accredited nationally, it has been running deficits in recent years as public funding has remained flat while operating costs have increased, leading to consequences like higher user fees, outsourcing tests, eliminating positions, and inability to adopt new technologies.
This document presents a report on health disparities by Utah state legislative district published by the Utah Department of Health Office of Health Disparities in January 2019. It includes profiles for each of Utah's 29 state senate districts and 75 state house districts that provide information on health indicators and disparities. The report utilizes Utah Small Areas, which group similar communities within legislative districts, and the Utah Health Improvement Index to assess health equity across districts in a novel way. The goal is to empower elected officials to address health disparities and improve outcomes in their constituencies.
Localscapes is a program created to promote more water-efficient landscaping in Utah. It provides a 5-step process for designing a landscape using local plants with less watering needed. Cost comparisons showed that a Localscapes design for a 0.22 acre property would save over 130,000 gallons of water per year compared to a traditional design, while only costing $1,873 more on average. The program offers rebates and incentives for homeowners who work with approved landscape professionals to install a qualifying Localscapes design. It is partnering with various organizations and growing a network of landscape designers, contractors, and retailers to promote water-efficient landscaping.
This document summarizes the results of surveys conducted between 1987-2017 to determine the success of a translocation program that aimed to reestablish a desert tortoise population in Zone 4. Key findings include:
1) Tortoise density and abundance have increased over time, from undetected in 1987-91 to 13.4 tortoises/sq km in 2017, compared to 19.6 tortoises/sq km in the reserve.
2) Translocated adult tortoises exhibited higher growth rates than reserve tortoises.
3) Translocated tortoises displayed high site fidelity within Zone 4 despite some movement greater than tortoises in other zones.
4) Mortality risks like
The Logan River Observatory collects and stores water quality and flow data from the Logan River and its tributaries. This data is used to inform water resource decisions, support education programs, and further understanding of issues like stormwater and drinking water. The observatory works with local agencies, researchers, and communities to ensure the data is accessible and can support efforts to manage water resources, balance competing demands, and plan for a changing climate.
This document outlines several workforce development programs in Utah receiving funding from Talent Ready Utah. Weber State University is leading programs in building design and construction and cybersecurity with ongoing funding of $260,000 and $295,000 respectively. Utah State University is leading a core IT statewide stackable credential pathway with $370,000 in ongoing funding.
The Utah Division of Forestry, Fire and State Lands is requesting appropriations for FY20. In 2018, Utah saw its most expensive and active fire season on record, with over 486,000 acres burned at an estimated cost of $42 million to the state. The Division is requesting $19.8 million in supplemental funding for 2018 fire suppression and rehabilitation costs. The Division also manages over 1.5 million acres of sovereign lands and provides forestry assistance. The document outlines several ongoing and one-time funding requests to support phragmites control on Great Salt Lake, management plans for Bear Lake and Dalton Wells, a land lease database, and the Catastrophic Wildfire Reduction Strategy.
The Division of Wildlife Resources director Mike Fowlks presented on February 1, 2019. Their mission is to serve Utah as trustee and guardian of the state's wildlife with a hardworking staff. Funding comes from various sources including general funds, restricted funds, dedicated credits, and federal funds. The division has improved technology efficiencies and completed a nature center. Winter conditions so far have provided good snow and wildlife are doing well. Ongoing drought and wildfires threaten wildlife habitat while aquatic invasive species require ongoing monitoring. A request was made for $405,000 to address these species. A $35,000,000 budget request was made to acquire the Tabby Mountain property to conserve wildlife habitat through various funding sources including general funds
The Utah Department of Transportation presented on several infrastructure and transportation projects and funding requests to the Infrastructure & General Government Appropriations Committee. They discussed the I-15 Technology Corridor project, data and input for long-range planning, implementing Senate Bill 136 which reorganized UDOT, and funding requests for aircraft replacement and maintenance in the Aeronautics program. They also requested additional funds for local government land use and planning technical assistance.
The document provides an overview of the Utah System of Technical Colleges' (UTech) proposed FY 2020 budget. It outlines five funding priorities: 1) employee compensation increases, 2) $7 million for employer-driven program expansion and student support, 3) $3 million for equipment funds, 4) $650,000 for Custom Fit program, and 5) $250,000 for additional data analyst and software engineer positions for the system office. The budget request aims to increase program offerings, student support, and system analytics capabilities to further align technical education with employer needs and economic growth in Utah.
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4. User Fees
Since 1961, the Utah Constitution has provided that the
proceeds of any tax, fee, and other charges related to the
operation of motor vehicles on public highways must be used
for highway purposes, excluding:
Statutory refunds and adjustments
Costs of collection and administration
Driver education
Enforcement of motor vehicle and traffic laws
Source: Utah Constitution, Article 13, Section 5
5. User Fees, cont.
Motor
Fuel Tax
Special Fuel Tax
Vehicle Registration Fees
Proportional registration (includes Highway use tax)
Special transportation permits
Motor vehicle control fees
Safety inspection fee
Temporary permit fees
6. FY 2012 User Fee Revenue (millions)
Total Revenue: $507,325,103
Source: Utah State Tax Commission, TC-23; UDOT, 2012 Annual Statistical Summary
7. Motor Fuel Tax
Motor Fuel = gasoline and gasohol
Rate: 24.5 cents per gallon (cpg)
Last rate change was a 5.5 cpg increase
in 1997
Revenue
Growth
Revenue per
1¢ of rate
2012 (actual)
$252.9 m
0.2%
$10.3 m
2013 (projected)
$250.7 m
-0.9%
$10.2 m
Fiscal Year
Source: Utah Tax Commission, TC-23 (2012-13 Revenue Summary); Utah Code, Section 59-13-201
8. Special Fuel Tax
Special Fuel = any fuel used to operate a motor
vehicle on public highways that is not taxed as
aviation or motor fuel. It includes diesel fuel.
Rate: 24.5 cpg
Last rate change was a 5.5 cpg increase in 1997
Fiscal Year
2012 (actual)
2013 (projected)
Revenue Growth
Revenue per
1¢ of rate
$104.1 m
0.2%
$4.2 m
$99.5 m
-0.5%
$4.1 m
Source: Utah Tax Commission, TC-23; Utah Code, Sections 59-13-201 and 301
9. Fuel Tax Revenues
Source: Utah Department of Transportation, “Annual Statistical Summary” (1979-2012); State Tax Commission, “Annual Report”
10. Combined Fuel Tax Revenues
Source: Utah Department of Transportation, “Annual Statistical Summary” (1979-2012); State Tax Commission, “Annual Report”
11. Taxable Gallons of Fuel
Purchased in Utah
Between 1976 and 2012:
105% increase in total gallons
66% increase in motor fuel gallons
377% increase in special fuel gallons
Source: Utah Department of Transportation, “Annual Statistical Summary” (1979-2012); Utah State Tax Commission
12. Construction Cost Increases
Source: Utah Department of Transportation, Construction Cost Index Report for 4 th Quarter, 2012; Bureau of Labor Statistics
13. National Fuel Economy
Fuel Economy Performance Based on
Model Year and Sales Volume
• Fuel efficiency of passenger vehicles purchased in the
U.S. is improving, especially in the last seven years
• Higher fuel economy means less fuel tax collected per
vehicle mile traveled
Source: ”Summary of Fuel Economy Performance” April 2013; U.S. Department of Transportation
14. Vehicle Miles Traveled (VMT)
VMT growth outpaced the growth in taxable gallons of
fuel purchased between 1976 and 2012:
206% increase in VMT
105% increase in taxable gallons of fuel purchased
Between 2006 and 2012:
1.3% increase in VMT
4.5% increase in taxable gallons of fuel purchased
Source: Utah Department of Transportation, “Annual Statistical Summary” (1979-2012); Utah State Tax Commission
15. Growth of Fuel Taxes and State Sales and Use
Tax
Fuel tax revenues grow slower, and are less volatile, than
sales and use tax revenues. Between 2007 and 2012:
15% drop in sales tax revenue
3% drop in fuel tax revenue
Source: Utah Department of Transportation, “Annual Statistical Summary” (1979-2012); Utah State Tax Commission
16. State Motor Fuel Tax Comparison
Ten Highest, US Average, Utah, and
Ten Lowest State Motor Fuel Tax Rates
50.5
50.1
48.7
45.4
40.9
40.1
39.1
37.8
37.5
35.5
30.6
New York
California
Hawaii
Connecticut
Michigan
Indiana
Illinois
North Carolina
Washington
Florida
US Average
Utah
New Hampshire
Arizona
New Mexico
Mississippi
Missouri
Oklahoma
South Carolina
New Jersey
Wyoming
Alaska
24.5
19.6
19.0
18.9
18.8
17.3
17.0
16.8
14.5
14.0
Utah has the 24th lowest (27th
highest) motor fuel tax rate
among the 50 states.
8.0
0
10
20
30
40
State Tax Rate (cents)
Source: American Petroleum Institute, as of April 1, 2013 (http://www.api.org/statistics/fueltaxes/)
50
60
17. State Motor Fuel Tax Comparison
Source: American Petroleum Institute, as of April 1, 2013 (http://www.api.org/statistics/fueltaxes/)
18. State Special Fuel Tax Comparison
Ten Highest, US Average, Utah, and
Ten Lowest State Motor Fuel Tax Rates
51.2
50.6
50.3
50.3
45.2
Connecticut
Indiana
Hawaii
New York
Illinois
Michigan
Pennsylvania
North Carolina
Washington
US Average
Utah
Louisiana
New Hampshire
Mississippi
Tennessee
New Jersey
Missouri
South Carolina
Wyoming
Oklahoma
Alaska
39.3
39.2
37.8
37.5
30.2
24.5
20.0
19.6
18.8
18.4
17.5
17.3
16.8
14.0
14.0
Utah: 23rd lowest (28th
highest) special fuel tax rate
among the 50 states (+ D.C.)
8.0
0
10
20
30
40
State Tax Rate (cents)
Source: American Petroleum Institute, as of April 1, 2013 (http://www.api.org/statistics/fueltaxes/)
50
60
19. State Special Fuel Tax Comparison
Source: American Petroleum Institute, as of April 1, 2013 (http://www.api.org/statistics/fueltaxes/)
20. Vehicle Registration Fees - - Revenues, 1976 - 2012
Fiscal Year
Revenue Growth
2012 (actual)
$107.4 m
1.6%
2013 (projected)
$109.5 m
2.0%
Source: Utah Department of Transportation Annual Statistical Surveys, years 1979-2007; State Tax Commission, TC-23
21. Aviation Fuel Tax
Imposed on all aviation fuel purchased in state
9 cents per gallon for a person other than a federally
certificated air carrier
For a federally certificated air carrier:
2.5 cents, if purchased at Salt Lake International Airport
4 cents, if purchased somewhere other than the Salt Lake
International Airport
Source: Utah Code, Sections 59-13-401; 2009 General Session SB 141 and HB 261
22. State Sales and Use Tax Earmarks
A specified portion of sales and use tax is
transferred to one or more transportation funds
Earmark Rate
Sales and use tax raised by 1/16% state rate
Sales and use tax raised by 1/64% state rate
8.3% of revenue collected from state sales and use tax
$90 million lump sum
Sales and use tax raised by .025% state rate
Sales and use tax raised by .025% state rate
Sales Tax Growth Diversion, 30%
*Estimate is based on figures in the 04/16/2013 TC-23
Source: Utah Code, Section 59-12-103; TC-23
FY Year
2012
Implemented Revenue
1998
2000
2007
2008
2009
2009
2012
$27M
$7M
$159M
$90M
$10M
$10M
$80M*
23. Local Option Sales and Use Taxes and Fees
Public Transit Basic (.25 or .30)*
Public Transit Additional (.25)*
Municipal Highways or Public Transit (.25 or .30)*
County Option Transportation (.25)*
County Option for Highways, Fixed Guideways, or Public Transit (.30)*
Airport, Highway and Public Transit (from .10 to .25)*
Supplemental State Sales and Use Tax (up to .30)*
Local Option Highway Construction and Transportation Corridor
Preservation Fee (up to $10)
Source: Utah Code, Title 59 Chapter 12 and Section 41-1a-1222.
*See Local Option Sales and Use Taxes for Transportation handout for more information on this tax
24. Local Option Sales and Use Taxes and Fees,
cont.
Uses of Local option sales and use taxes and fees include:
Public transportation systems
Public transportation service and operation
Local highway projects
Regionally significant highway projects
State highway projects
Airport Facility projects and services
Some taxes and fees have multiple specified uses
In some cases, cities and counties can specify how much revenue will be
expended for each specified use
25. Federal Funding
Moving Ahead for Progress in the 21st Century
(MAP-21) Became law July 2012
Provides $105 billion for surface transportation programs for
fiscal years 2013 and 2014.
In Fiscal year 2013, $309.7 million was apportioned to Utah,
most of it designated for use on the National Highway System,
including the Interstate, any federal aid roads, and highway
safety improvement
Federal Highway Trust Fund (HTF)
Revenue stream, the federal gas tax, no longer provides
enough money to keep the fund solvent
Since 2008, Congress has appropriated over $53 billion from
the general fund, and from other revenue sources, to keep the
fund solvent
27. Transportation Funds
Transportation Fund
B and C Roads Account
Centennial Highway Fund
Transportation Investment Fund of 2005
Critical Highway Needs Fund
Marda Dillree Corridor Preservation Fund
Local Transportation Corridor Preservation Fund
Tollway Special Revenue Fund
County of the First Class State Highway Projects Fund
County of the Second Class State Highway Projects Fund
Highway Projects within Counties Fund
Transportation Infrastructure Loan Fund
Aeronautics Restricted Account
28. Transportation Fund
Highway user revenue:
Motor Fuel Tax
Special Fuel Tax
Vehicle Registration Fees
Proportional Registration Fees and other misc. fees
Other revenues:
Sales and use tax revenue equal to an amount generated by
a 1/16% tax rate
Sales and Use Tax revenue equal to an amount generated by
a .025% tax rate (effective 01/01/09)
Voluntary contributions
Interest earned on account monies
Source: Utah Code, Sections 59-13-201, 59-13-301, 41-1a-1201, and 59-12-103; UDOT, “2012 Annual Statistical Summary”
29. Transportation Fund
Transportation Fund revenues used:
Exclusively for highway purposes
As prioritized by the Transportation Commission
Primarily funds maintenance projects on state highways
.025% sales and use tax dedication is intended to address chokepoints
in construction management
30. Transportation Fund
Highway user revenue is distributed as
follows:
70% to UDOT
30% to cities and counties (B&C Road Fund)
75/25 distribution before July 1, 2007
Funds are used under the direction of UDOT “as the
Legislature shall provide”
Funds are distributed to cities and counties by formula
based on length of road and pavement type
Revenue is divided after agency transfers that are
used for collection/administration and law
enforcement ($11.6 million statutory cap on
transfers)
Source: Utah Code, Sections 72-2-107 and 72-2-103; Utah Department of Transportation 2012 Annual Statistical Survey
31. Centennial Highway Fund
Created in 1996
Account monies are used to pay the costs of
construction, major reconstruction, or major renovation
to state and federal highways
Projects are prioritized by the Transportation
Commission
List of projects is near completion
Any remaining bonds for Centennial Highway Fund
projects are paid from Transportation Investment Fund
of 2005
Source: Utah Code, Section 72-2-118 and 72-2-124
32. Centennial Highway Fund
Revenues:
Voluntary contributions
Appropriations made by the Legislature
Interest earned on account monies
All other revenue streams transferred to the
Transportation Investment Fund of 2005 (effective
7/1/12)
Source: Utah Code, Sections 72-2-118, 72-2-124, 41-1a-1201, 59-12-103, and 59-13-304 and
S.B. 225, Transportation Revisions, 2012 General Session
33. Transportation Investment
Fund of 2005
Created in 2005
Account monies used for:
Maintenance, construction, reconstruction, or renovation to state and federal
highways prioritized for new transportation capacity
Principal, interest, and issuance costs of the $2.077 billion bond
Payment into the 2010 Salt Lake County Revenue Bond Sinking Fund the
amount necessary to pay the debt service on $30 million of the revenue
bonds issued by Salt Lake County
Principal, interest, and issuance costs of the $1.145 billion bond originally
intended to be paid from the Critical Highway Access Needs Fund
Principal, interest, and issuance costs of the bonds intended to be paid from
Centennial Highway Fund
Projects are prioritized by the Transportation
Commission using a written prioritization process for
transportation capacity projects
Source: Utah Code, Section 72-2-124
34. Transportation Investment
Fund of 2005
Written prioritization process
Applies to new capacity projects with a cost over $5,000,000
Projects are assigned a rank based on factors
Safety Factors
Transportation Efficiency Factors
Other factors such as economic development
Source: Utah Code, Sections 72-1-304; Utah Administrative Rule, R907-68
35. Transportation Investment
Fund of 2005
Revenues:
Voluntary contributions
Appropriations made by the Legislature
Interest earned on account monies
Designated portion of vehicle registration fees
Sales and use tax dedications
Sales and use tax revenue equal to an amount generated by a 1/64% tax rate
8.3% of revenues collected from various state sales and use tax rates plus 30% of
the growth in the amount of revenues collected in the current fiscal year that
exceeds the amount collected from the sales and use taxes in the 2010-11 fiscal
year (amount capped at 17% of the total sales and use tax)
$90,000,000 of the sales and use tax revenue
Sales and use tax revenue equal to an amount generated by a .025% tax rate
5 cents per gallon of the motor fuel tax
Unspent monies from the Centennial Highway Fund (CHF) and Critical
Highway Needs Fund (CHNF)
Source: Utah Code, Sections 41-1a-1201, 59-12-103, and 72-2-124
36. Critical Highway Needs Fund
Created in 2007
Account monies used for right-of way acquisition, maintenance,
construction, reconstruction, or renovation to state and federal
highways identified by UDOT
Projects are prioritized by the Transportation Commission
Eligible projects include:
A project that is a high priority due to high growth in the
surrounding area
A project that addresses critical access needs that have a high
impact due to commercial and energy development
A project that mitigates congestion
A project where local matching funds are available
A project that is a critical alternative route for priority Interstate 15
reconstruction projects
Source: Utah Code, Section 72-2-125
37. Critical Highway Needs Fund
Revenues:
Voluntary contributions
Appropriations made by the Legislature
Interest earned on account monies
All other revenue streams transferred to the Transportation
Investment Fund of 2005 (effective 7/1/12)
Bonds for highway projects may not exceed
$1.145 billion
Bond authorized at $1.2 billion and reduced by $55 million to
$1.145 billion in 2013
Source: Utah Code Sections 59-12-103, 63B-16-101, and 72-2-125; H.B. 377, Transportation Funding
Modifications, 2013 General Session; S.B. 225, Transportation Revisions, 2012 General Session
38. Marda Dillree Corridor Preservation Fund
Created in 1996 as a revolving loan fund
Transportation Commission authorizes the expenditure of monies to
acquire real property for state, county, and municipal highway corridors
Fund moneys must be used for projects that:
Preserve transportation corridors
Promote long-term statewide transportation planning;
Save on acquisition costs
Promote the best interest of the state in a manner which minimizes impact on prime
agricultural land
Source: Utah Code, Section 72-2-117
39. Marda Dillree Corridor Preservation Fund
Revenues:
Voluntary contributions
Appropriations made by the Legislature
Interest earned on account monies
2.5% tax rate on all short-term leases and
rentals of motor vehicles not exceeding 30 days
Repayments to the fund
Rents and sales of real property acquired with fund
monies
General obligation bond proceeds
Source: Utah Code, Sections 72-2-117 and 59-12-1201
40. Local Transportation Corridor Preservation Fund
Created in 2005
UDOT authorizes the expenditure of monies to acquire real
property for state, county, and municipal highway corridors
within the county where the fee is imposed
Purposes:
Preserve transportation corridors
Promote long-term statewide transportation planning
Save on acquisition costs
Promote the best interest of the state in a manner which minimizes
impact on prime agricultural land
Source: Utah Code, Section 72-2-117.5
41. Local Transportation Corridor Preservation Fund
Revenues:
Voluntary contributions
Appropriations made by the Legislature
Interest earned on account monies
Repayments to the fund
Rents and sales of real property acquired with fund monies
General obligation bond proceeds
Up to $10 fee on motor vehicle registration within county
Salt Lake County keeps 30% of fee
Designated portion of County Option Sales and Use Tax for
Transportation (up to .25% tax rate)*
Portion of the Airport, Highway and Public Transit Sales and
Use Tax (.05% tax rate, effective 01/01/09)*
Source: Utah Code, Sections 72-2-117.5, 41-1a-1222, 59-12-2217, and 59-12-2218
*See Local Option Sales and Use Taxes for Transportation handout for more information on this tax
42. Tollway Special Revenue Fund
Created in 2006
Used by UDOT, as authorized by the
Transportation Commission, to establish and
operate tollways and related facilities
Revenues:
Voluntary contributions
Appropriations made by the Legislature
Interest earned on account monies
Tolls collected from the High Occupancy Toll Lane
Funds received through a tollway development agreement
Source: Utah Code, Sections 72-2-120 and 72-6-118
43. County of the First Class State Highway Projects
Fund
Created in 2001 (originally called Public
Transportation System Tax Highway Fund)
Used by UDOT for:
Right-of-way acquisition, new construction, major renovations, and
improvements to state highways within a county of the first class
Debt service and issuance costs for bonds issued for various state and local
highway projects within Salt Lake County
Revenues:
Voluntary contributions
Interest earned on account monies
50% of $10 local option fee on motor vehicle registration within Salt Lake
County (until 7/1/13)
20% of Public Transit Additional (.25% tax rate)*
Designated portion of County Option Sales and Use Tax for Transportation
(.25% tax rate)*
Source: Utah Code, Sections 72-2-121, 72-2-124, 41-1a-1222, 59-12-2214, and 59-12-2217
*See Local Option Sales and Use Taxes for Transportation handout for more information on this tax
44. County of the Second Class State Highway
Projects Fund
Created in 2008
Used by UDOT for right-of-way acquisition, new
construction, major renovations, and
improvements to state highways within a county of
the second class
Revenues:
Voluntary contributions
Interest earned on account monies
Designated portion of the Airport, Highway and Public
Transit Sales and Use Tax (up to .20% tax rate,
effective 01/01/09)*
Source: Utah Code, Sections 72-2-121.2 and 59-12-2218
*See Local Option Sales and Use Taxes for Transportation handout for more information on this tax
45. Highway Projects Within Counties Fund
Created in 2003
Used by:
UDOT for state highway projects within the
county
County for local highway of regional
significance projects
Revenues:
Interest earned on account monies
Designated portion of County Option for
Highways, Fixed Guideways, or Public Transit
(.30% tax rate)*
Source: Utah Code, Sections 72-2-121.1 and 59-12-2216
*See Local Option Sales and Use Taxes for Transportation handout for more information on this tax
46. Transportation Infrastructure Loan Fund
Created as a revolving loan fund
Used by the department, as prioritized by the Transportation
Commission, only to:
provide infrastructure loans or infrastructure assistance; and
pay the department for the costs of administering the fund, providing
infrastructure loans or infrastructure assistance, monitoring transportation
projects, and obtaining repayments of infrastructure loans or infrastructure
assistance
Revenues:
Appropriations to the fund by the Legislature
Federal money and grants deposited in the fund
Money transferred to the fund by the commission from other available money
State grants deposited in the fund
Contributions from public or private sources
Money collected from repayments
Source: Utah Code, Section 72-2-202
47. Aeronautics Restricted Account
Administered by UDOT for:
Construction, improvement, operation and maintenance of publicly
used airports
Operation of the Division of Aeronautics
Indebtedness incurred for purposes
Promotion of aeronautics in the state
Expenses and costs of UDOT in duty of regulating and supervising
aeronautics in the state
The support of aerial search and rescue operations
Funds may not be used to subsidize direct operating costs of
travel for purposes other than those described above
Source: Utah Code, Section 59-13-402
48. Aviation Fuel Tax Distribution
Type of Air Carrier
and Location of
Purchase
Tax Allocation per
Gallon to Airport
Tax Allocation per
Gallon to
Aeronautics
Restricted Account
Total Tax
Collected per
Gallon
Federally Certificated
Air Carrier at Salt
Lake Int’l Airport
$ .015
$ .01
$ .025
Federally Certificated
Air Carrier other than
at Salt Lake Int’l
Airport
$ .03
$ .01
$ .04
Non-federally
Certificated Air
Carrier at Salt Lake
Int’l Airport
$ .00
$ .09
$ .09
Non-federally
Certificated Air
Carrier other than at
Salt Lake Int’l Airport
$ .03
$ .06
$ .09
Source: Utah Code, Section 59-13-402
51. Source: Office of Legislative Research and General Counsel; Analysis of data from the National Conference of State Legislatures’, AAA’s Digest of Motor Laws, 2011, and
State Motor Vehicle websites’.
52. Variable Registration Fees
Assessed by Weight
• Class System (Utah)
• Per-Pound System
•
•
•
•
•
•
•
•
Arkansas
Colorado
Florida
Hawaii
Iowa
Kansas
Maryland
New Hampshire
•
•
•
•
•
•
•
•
New Jersey
North Dakota
New York
Rhode Island
Texas
Utah (14-1a-1206)
Virginia
Washington
Source: Office of Legislative Research and General Counsel; Analysis of data from the National Conference of State Legislatures’, AAA’s Digest of Motor Laws, 2011, and
State Motor Vehicle websites’.
54. Variable Registration Fees
Other Methods
• Vehicle Type
• California
• Vermont (by fuel type)
• Engine size
• Arkansas (motorcycles)
• Horse Power
• Missouri
• Years Registered
• Oklahoma
• North Dakota
• Driver Age
• South Carolina
• South Dakota
• Vehicle Age
•
•
•
•
Iowa
Idaho
Montana
New Jersey
55. Variable-Rate Fuel Taxes
Based on Economic Indicators
• Replaces traditional gas tax
• Possible Index Variables
• Consumer price index
• Inflation
• Price of gasoline
57. Variable-Rate Fuel Taxes
Based on DOT Needs
• Ensures DOT is funded
• Annual estimates for long-term
capitol improvements
• Calculate needed revenues
• Set tax rate accordingly
58. Variable-Rate Fuel Taxes
Local Option Tax
• Option given to municipalities and/or counties
• Scope:
• Cents per gallon
• % of sale
• Other methods discussed
•
•
•
•
Florida
Georgia
Illinois
New York