PHILLIPS, LUETKEMEYER, BARNETT, MYERS, BARTELSMEYER, KING, BERKSTRESSER,
REINHART, LEVIN, FROELKER, HARTZLER (124), GASKILL, SUMMERS, CIERPIOT, GIBBONS,
NAEGER, ENZ, KLINDT, CHAMPION, CRAWFORD, ROBIRDS, POUCHE AND HENDRICKSON.
Read 1st time January 18, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To repeal section 142.345, RSMo 1994, and section 226.200, RSMo Supp. 1999, relating to certain funds used by the department of transportation, and to enact in lieu thereof two new sections relating to the same subject.
Section A. Section 142.345, RSMo 1994, and section 226.200, RSMo Supp. 1999, are repealed and two new sections enacted in lieu thereof, to be known as sections 142.345 and 226.200, to read as follows:
142.345. 1. There is created the "Motor Fuel Tax Fund". All revenues derived from the motor fuel tax imposed upon highway users as an incident to their use of the highways of the state shall be deposited in the state treasury to the credit of this fund.
2. The moneys deposited to the credit of the motor fuel tax fund shall be disbursed or transferred as follows:
(1) The amount of the tax collected with respect to fuel not used for propelling motor vehicles on state highways shall be transferred to the state highways and transportation department fund to be refunded by the state as provided by law;
(2) The amount of actual costs of collection, apportionment and of making refunds shall be transferred to the state highways and transportation department fund for reimbursement by appropriation, to the agencies or departments of government incurring these costs, subject to the limitations of section 226.200, RSMo;
(3) A percentage of the net proceeds shall be transferred to the county aid road trust fund as provided in article IV, section 30(a) of the state constitution;
(4) A percentage of the net proceeds shall be allocated to the several cities, towns and villages entitled thereto [under] pursuant to the provisions of article IV, section 30(a) of the state constitution;
(5) All the remaining net proceeds in excess of the allocations to counties and cities, towns and villages shall be transferred to the state highways and transportation department fund.
226.200. 1. There is hereby created a "State Highways and Transportation Department Fund" into which shall be paid or transferred all state revenue derived from highway users as an incident to their use or right to use the highways of the state, including all state license fees and taxes upon motor vehicles, trailers, and motor vehicle fuels, and upon, with respect to, or on the privilege of the manufacture, receipt, storage, distribution, sale or use thereof (excepting the sales tax on motor vehicles and trailers, and all property taxes), and all other revenue received or held for expenditure by or under the department of transportation or the state highways and transportation commission, except:
(1) Money arising from the sale of bonds;
(2) Money received from the United States government; or
(3) Money received for some particular use or uses other than for the payment of principal and interest on outstanding state road bonds.
2. Subject to the limitations of subsections 3[,] and 4 [and 5] of this section, from [said] the fund shall be paid or credited the cost:
(1) Of collection of all [said] state revenue derived from highway users as an incident to their use or right to use the highways of the state;
(2) Of maintaining the state highways and transportation commission;
(3) Of maintaining the state transportation department;
(4) Of any workers' compensation for state transportation department employees;
(5) Of the share of the transportation department in any retirement program for state employees, only as may be provided by law; and
(6) Of administering and enforcing any state motor vehicle laws or traffic regulations.
3. [For fiscal years prior to fiscal year 1993, the state highways and transportation department fund shall be reimbursed annually in an amount equal to the difference between the expenses incurred by state offices and departments for the purposes specified in sections 30(a) and 30(b) of article IV of the constitution and the total amount appropriated from the state highways and transportation department fund for fiscal year 1987 to such state offices and departments.
4. For fiscal year 1993, the state highways and transportation department fund shall be reimbursed on or before July 1, 1994, in an amount equal to the difference between the expenses incurred by state offices and departments during fiscal year 1993 for the purposes specified in sections 30(a) and 30(b) of article IV of the constitution and the total amount appropriated from the state highways and transportation department fund for fiscal year 1987 to such state offices and departments as adjusted under this subsection. For the purposes of calculating any reimbursement for fiscal year 1993, the total amount appropriated to such state offices and departments during fiscal year 1987 shall be increased or decreased by the percentage by which the total state revenues paid or transferred into the fund under subsection 1 of this section during fiscal year 1993 differs from the total state revenues paid or transferred into the fund during fiscal year 1992.
5.] For fiscal year [1994] 2001 and for each fiscal year thereafter, the state highways and transportation department fund shall be reimbursed on or before the first day of the second succeeding fiscal year in an amount equal to the difference between the expenses incurred by state offices and departments during such fiscal year for the purposes specified in sections 30(a) and 30(b) of article IV of the constitution subject to the limitations of subsection 4 of this section, and the total amount appropriated from the state highways and transportation department fund for the preceding fiscal year to such state offices and departments as adjusted [under] pursuant to this subsection and subsection 4 of this section.
4. For the purposes of calculating any reimbursement [under this] pursuant to subsection 3 of this section, the total amount appropriated to such state offices and departments during the previous fiscal year shall be increased or decreased by the percentage by which the total state revenues paid or transferred into the fund [under] pursuant to subsection 1 of this section during such fiscal year exceeds the total state revenues paid or transferred into the fund during the preceding fiscal year; provided that, for fiscal years after 2001, the amount appropriated to any state office or department shall not exceed the amount appropriated to such office or department in fiscal year 2001.
[6.] 5. The provisions of subsections 3[,] and 4 [and 5] of this section shall not apply to appropriations from the fund to the highways and transportation commission and the state transportation department [or to appropriations to the department of revenue for motor vehicle fuel tax refunds under chapter 142, RSMo,] or to appropriations to the department of revenue for refunds or overpayments or erroneous payments from the state highways and transportation department fund.
[7.] 6. All interest earned upon the state highways and transportation department fund shall be deposited in and to the credit of such fund and shall be included in the calculation of total state revenues [under] pursuant to subsections [4 and 5] 3 and 4 of this section.
[8.] 7. Any balance remaining in [said] the fund after payment of [said] the costs described in this section shall be transferred to the state road bond and interest sinking fund.
[9.] 8. Notwithstanding the provisions of subsection 2 of this section to the contrary, any funds raised as a result of
increased taxation pursuant to sections 142.025 and 142.372, RSMo, [after April 1, 1992,] shall not be used for
administrative purposes or administrative expenses of the transportation department.
Missouri House of Representatives