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| SPONSOR: | Crook | DATE TYPED: | 2-24-99 | HB | 374 | ||
| SHORT TITLE: | Motor Vehicle Excise Tax Distribution | SB | |||||
| ANALYST: | Taylor | ||||||
| Subsequent
Years Impact |
Recurring
or Non-Rec |
Fund
Affected | ||
| FY99 | FY2000 | |||
| $ 0.0 | $ 0.0 | $ (33,105.0) | Recurring | General Fund |
| $ 0.0 | $ 0.0 | $ 16,177.0 | Recurring | State Road Fund |
| $ 0.0 | $ 0.0 | $ 8,089.0 | Recurring | County Gov. |
| $ 0.0 | $ 0.0 | $ 8,089.0 | Recurring | Municipal Gov. |
| $ 0.0 | $ 0.0 | $ 750.0 | Recurring | EMNRD |
(Parenthesis ( ) Indicate Revenue Decreases)
Duplicates/Conflicts with/Companion to/Relates to
SOURCES OF INFORMATION
Taxation and Revenue Department (TRD)
State Highway and Transportation Department (SHTD)
Energy Mineral and Natural Resources Department (EMNRD)
SUMMARY
Synopsis of Bill
House Bill 374 would transfer the motor vehicle excise tax from the general fund to the Energy Minerals and Natural Resources Department (EMNRD), the State Road Fund and county and municipal governments. The transfer to EMNRD is equal to $750 thousand. It is made to enable the department to take over the repair and maintenance of roads, bridges and parking areas within the state parks and recreation areas as the bill transfers these responsibilities from the Highway Department to EMNRD. The counties and cities would be required to use the money for roads. Distributions to counties would be based on the county's share of vehicle registration fees. Distributions to cities would be proportional to the cities' share of the state's net taxable value reported for property tax purposes. The transfer would be phased in over three years.
FISCAL IMPLICATIONS
The fiscal implications of the bill are shown in the following table. The revenue numbers are based on the state's five year revenue estimate.
| FY 2001 | FY 2002 | FY 2003 | |
| General Fund | ($33,105.0) | ($69,242.0) | ($107,938.0) |
| EMNRD | $750.0 | $750.0 | $750.0 |
| State Road Fund | $16,177.0 | $34,246.0 | $71,459.0 |
| County Government | $8,089.0 | $17,123.0 | $17,864.0 |
| Municipal Government | $8,089.0 | $17,123.0 | $17,864.0 |
ADMINISTRATIVE IMPLICATIONS
TRD reports that the proposed changes would result in a minor administrative impact, but that the department could administer the changes with existing resources.
OTHER SUBSTANTIVE ISSUES
The analysis provided by TRD included a table demonstrating what the local government distributions might look like in FY 2002. The tables are attached to this FIR.
The transfer of money to EMNRD probably should be made to a fund, and then appropriated for the intended uses.
BT/gm
Attachment