PRIOR PRINTER'S NO. 1033 PRINTER'S NO. 1909
No. 948 Session of 1993
INTRODUCED BY PHILLIPS, BELFANTI, FAIRCHILD, FARGO, KING, SATHER, MASLAND, BARLEY, GEIST AND ALLEN, MARCH 25, 1993
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES, MAY 25, 1993
AN ACT 1 Amending the act of May 21, 1931 (P.L.149, No.105), entitled, as 2 amended, "An act imposing a State tax, payable by those 3 herein defined as distributors, on liquid fuels used or sold 4 and delivered within the Commonwealth, which are practically, 5 and commercially suitable for use in internal combustion 6 engines for the generation of power; providing for the 7 collection and lien of the tax, and the distribution and use 8 of the proceeds thereof; requiring such distributors to 9 secure permits, to file corporate surety bonds and reports, 10 and to retain certain records; imposing duties on retail 11 dealers, common carriers, county commissioners, and such 12 distributors; providing for rewards; imposing certain costs 13 on counties; conferring powers and imposing duties on certain 14 State officers and departments; providing for refunds; 15 imposing penalties; and making an appropriation," providing 16 for additional uses of fuel tax funds. 17 The General Assembly of the Commonwealth of Pennsylvania 18 hereby enacts as follows: 19 Section 1. Section 10(a) of the act of May 21, 1931 20 (P.L.149, No.105), known as The Liquid Fuels Tax Act, amended 21 July 30, 1975 (P.L.124, No.61), is amended to read: 22 Section 10. Disposition and Use of Tax.--(a) One-half cent 23 per gallon of the permanent tax collected under the provisions 24 of this act shall be paid into the Liquid Fuels Tax Fund of the
1 State Treasury; and such moneys, paid into said fund, are hereby 2 specifically appropriated for the purposes hereinafter set 3 forth. 4 The moneys so paid into the Liquid Fuels Tax Fund, except 5 those that are refunded as hereinafter provided, shall be paid 6 to the respective counties of this Commonwealth, less such 7 amounts as represent the difference between the annual fees 8 prescribed in sections 709 and 710 of "The Vehicle Code" and 9 those fees charged pursuant to section 710.1 of "The Vehicle 10 Code" for annual registration of each motor vehicle operated by 11 mass transportation systems, on the first day of June and 12 December of each year, in the ratio that average return made 13 during the three (3) preceding years to each county bears to the 14 average amount returned to all counties for the three preceding 15 years: Provided, That the distribution of tax to the counties 16 from the Liquid Fuels Tax Fund that is payable the first day of 17 August, one thousand nine hundred and thirty-one, shall be made 18 under the provisions of the acts of Assembly repealed by this 19 act. Such amounts as represent the difference between the annual 20 fees prescribed in sections 709 and 710 of "The Vehicle Code" 21 and those fees charged pursuant to section 710.1 of "The Vehicle 22 Code" shall be paid into the Motor License Fund. 23 All moneys received by the counties hereunder shall be 24 deposited and maintained in a special fund designated as the 25 "County Liquid Fuels Tax Fund" into which no other moneys shall 26 be deposited and commingled, except in any county which does not 27 have sufficient money in such special fund to provide for 28 payments designated in the current annual budget for payment 29 from such special fund for the purposes of construction, 30 reconstruction, maintenance and repair of roads, highways and 19930H0948B1909 - 2 -
1 bridges, property damages, compensation of viewers for services 2 in eminent domain proceedings involving roads, highways and 3 bridges, and for the construction, reconstruction, operation and 4 maintenance of publicly owned ferryboat operations, interest and 5 principal payments on road, bridge or publicly owned ferryboat 6 operation bonds, or sinking fund charges for such bonds becoming 7 due within the current calendar year and for the acquisition, 8 maintenance, repair and operation of traffic signs and traffic 9 signals, and for the erection and maintenance of stop and go 10 signal lights, blinkers or other like traffic control 11 devices[.]: Provided, That payments may be made from the fund 12 for purposes of indirect costs including benefit costs, overhead 13 and other administrative charges for those county employes 14 directly engaged in eligible projects and for purposes of 15 vehicle liability insurance for equipment purchased under the 16 fund: And provided further, That indirect costs shall not exceed 17 ten per cent (10%) FIVE PER CENT (5%) of the yearly allocation <-- 18 to the county. The county, for the purpose of such payments and 19 such payments only, may borrow and place in such special fund 20 moneys, not in excess of the liquid fuels tax funds to be 21 received during the current calendar year, and all such loans 22 shall be repaid from such special fund before the expiration of 23 the current calendar year and not thereafter. Moneys so received 24 and deposited shall be used only for the purpose of 25 construction, reconstruction, maintenance, and repair of roads, 26 highways and bridges, including the payment of property damage 27 and compensation of viewers for services in eminent domain 28 proceedings involving such roads, highways and bridges, now due 29 or hereafter to become due, occasioned by or the relocation or 30 construction of highways and bridges, and for the construction, 19930H0948B1909 - 3 -
1 reconstruction, operation and maintenance of publicly owned 2 ferryboat operations, and for the payment of interest and 3 sinking fund charges on bonds issued or used for highways and 4 bridge purposes and publicly owned ferryboat operations, or on 5 so much of any bonds as have been used for such purposes and for 6 the acquisition, maintenance, repair and operation of traffic 7 signs and traffic signals and all payments made by any county, 8 either directly or indirectly, prior to the first day of 9 January, one thousand nine hundred and forty-six, for any or all 10 such purposes are hereby validated: Provided, That no 11 expenditures from the county liquid fuels tax fund shall be made 12 by the county commissioners for new construction on roads, 13 bridges or publicly owned ferryboat operations without first 14 having obtained the approval of the plans for such construction 15 from the Department of Transportation: And provided further, 16 That the county commissioners shall not allocate moneys from the 17 county liquid fuels tax fund to any political subdivision within 18 the county, until the application and the contracts or plans for 19 the proposed expenditures have been made on forms, prescribed, 20 prepared and furnished, and first approved by the Department of 21 Transportation. The county commissioners of each county shall 22 make to the Department of Transportation, on or before the 23 fifteenth day of January for the period ending December thirty- 24 first of each year, on forms prescribed, prepared, and furnished 25 by the Department of Transportation, a report showing the 26 receipts and expenditures of such moneys received by the county, 27 from the Commonwealth under the provisions of this section. 28 Copies of such report shall be transmitted to the department and 29 to the Department of the Auditor General for audit. Upon the 30 failure of the county commissioners to file such report, or to 19930H0948B1909 - 4 -
1 make any payments, allocations or expenditures, in compliance 2 with the provisions of this section, the department shall 3 withhold further payments to the county out of the Liquid Fuels 4 Tax Fund until the delinquent report is filed, transmitted, or 5 said moneys allocated, or said expenditures for the prior twelve 6 months are approved by the Department of Transportation. 7 * * * 8 Section 2. This act shall take effect immediately. L14L72RZ/19930H0948B1909 - 5 -