PRINTER'S NO. 3365
No. 2528 Session of 1996
INTRODUCED BY WALKO, DERMODY, ITKIN, READSHAW, LEVDANSKY,
PRESTON, MARKOSEK, COWELL, PISTELLA, GIGLIOTTI, KAISER AND
OLASZ, APRIL 1, 1996
REFERRED TO COMMITTEE ON TRANSPORTATION, APRIL 1, 1996
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," changing
16 the formula for distribution of part of the tax to the
17 counties.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 10(a) of the act of May 21, 1931
21 (P.L.149, No.105), known as The Liquid Fuels Tax Act, amended
22 July 1, 1994 (P.L.376, No.57), is amended to read:
23 Section 10. Disposition and Use of Tax.--(a) One-half cent
24 per gallon of the permanent tax collected under the provisions
25 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.] in accordance
23 with the following formula:
24 Five-tenths of this The number of miles
25 allocation divided Multiplied in the particular
26 by the total miles By county.
27 of public roads and
28 streets which are
29 maintained by
30 the county.
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1 Plus
2 Five-tenths of this The official
3 allocation divided Multiplied population of the
4 by the total official By particular
5 population of the county as of
6 counties as of January first of
7 January first of the said year.
8 year in which the
9 money is to be paid
10 to the counties.
11 (Amount due the
12 particular county)
13 All moneys received by the counties hereunder shall be
14 deposited and maintained in a special fund designated as the
15 "County Liquid Fuels Tax Fund" into which no other moneys shall
16 be deposited and commingled, except in any county which does not
17 have sufficient money in such special fund to provide for
18 payments designated in the current annual budget for payment
19 from such special fund for the purposes of construction,
20 reconstruction, maintenance and repair of roads, highways,
21 bridges and curb ramps from a road or highway to provide for
22 access by individuals with disabilities consistent with Federal
23 and State law, property damages, compensation of viewers for
24 services in eminent domain proceedings involving roads, highways
25 and bridges, and for the construction, reconstruction, operation
26 and maintenance of publicly owned ferryboat operations, interest
27 and principal payments on road, bridge or publicly owned
28 ferryboat operation bonds, or sinking fund charges for such
29 bonds becoming due within the current calendar year and for the
30 acquisition, maintenance, repair and operation of traffic signs
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1 and traffic signals, and for the erection and maintenance of
2 stop and go signal lights, blinkers or other like traffic
3 control devices, provided that payments may be made from the
4 fund for purposes of indirect costs, including benefit costs,
5 overhead and other administrative charges for those county
6 employes directly engaged in eligible projects and for purposes
7 of vehicle liability insurance for equipment purchased under the
8 fund, and provided further that indirect costs shall not exceed
9 ten per centum of the yearly allocation to the county. The
10 county, for the purpose of such payments and such payments only,
11 may borrow and place in such special fund moneys, not in excess
12 of the liquid fuels tax funds to be received during the current
13 calendar year, and all such loans shall be repaid from such
14 special fund before the expiration of the current calendar year
15 and not thereafter. Moneys so received and deposited shall be
16 used only for the purpose of construction, reconstruction,
17 maintenance, and repair of roads, highways, bridges and curb
18 ramps from a road or highway to provide for access by
19 individuals with disabilities consistent with Federal and State
20 law, including the payment of property damage and compensation
21 of viewers for services in eminent domain proceedings involving
22 such roads, highways and bridges, now due or hereafter to become
23 due, occasioned by or the relocation or construction of highways
24 and bridges, and for the construction, reconstruction, operation
25 and maintenance of publicly owned ferryboat operations, and for
26 the payment of interest and sinking fund charges on bonds issued
27 or used for highways and bridge purposes and publicly owned
28 ferryboat operations, or on so much of any bonds as have been
29 used for such purposes and for the acquisition, maintenance,
30 repair and operation of traffic signs and traffic signals and
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1 all payments made by any county, either directly or indirectly,
2 prior to the first day of January, one thousand nine hundred and
3 forty-six, for any or all such purposes are hereby validated:
4 Provided, That no expenditures from the county liquid fuels tax
5 fund shall be made by the county commissioners for new
6 construction on roads, bridges, curb ramps or publicly owned
7 ferryboat operations without first having obtained the approval
8 of the plans for such construction from the Department of
9 Transportation: And provided further, That the county
10 commissioners shall not allocate moneys from the county liquid
11 fuels tax fund to any political subdivision within the county,
12 until the application and the contracts or plans for the
13 proposed expenditures have been made on forms, prescribed,
14 prepared and furnished, and first approved by the Department of
15 Transportation. The county commissioners of each county shall
16 make to the Department of Transportation, on or before the
17 fifteenth day of January for the period ending December thirty-
18 first of each year, on forms prescribed, prepared, and furnished
19 by the Department of Transportation, a report showing the
20 receipts and expenditures of such moneys received by the county,
21 from the Commonwealth under the provisions of this section.
22 Copies of such report shall be transmitted to the department and
23 to the Department of the Auditor General for audit. Upon the
24 failure of the county commissioners to file such report, or to
25 make any payments, allocations or expenditures, in compliance
26 with the provisions of this section, the department shall
27 withhold further payments to the county out of the Liquid Fuels
28 Tax Fund until the delinquent report is filed, transmitted, or
29 said moneys allocated, or said expenditures for the prior twelve
30 months are approved by the Department of Transportation.
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1 * * *
2 Section 2. This act shall take effect in 60 days.
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