PRINTER'S NO. 2588
No. 2025 Session of 1999
INTRODUCED BY WOGAN, McCALL, DeLUCA, FLICK, GEORGE, HARHAI,
LaGROTTA, MELIO, PETRARCA, SAINATO, SHANER, STABACK,
STEVENSON, TANGRETTI, TRAVAGLIO, TRELLO, WALKO AND
WOJNAROSKI, NOVEMBER 3, 1999
REFERRED TO COMMITTEE ON TRANSPORTATION, NOVEMBER 3, 1999
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, repealing provisions relating to imposition of tax
3 on liquid fuels and fuels.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Section 9502 of Title 75 of the Pennsylvania
7 Consolidated Statutes is amended to read:
8 § 9502. Imposition of tax.
9 (a) General rule.--
10 (1) An "oil company franchise tax for highway
11 maintenance and construction" which shall be an excise tax of
12 60 mills is hereby imposed upon all liquid fuels and fuels as
13 defined and provided in Chapter 90 (relating to liquid fuels
14 and fuels tax), and such tax shall be collected as provided
15 in section 9004(b) (relating to imposition of tax, exemptions
16 and deductions).
17 (2) An additional 55 mills is hereby imposed on all
1 liquid fuels and fuels as defined and provided in Chapter 90
2 and such tax shall also be collected as provided in section
3 9004(b), the proceeds of which shall be distributed as
4 follows:
5 (i) Forty-two percent to county maintenance
6 districts for highway maintenance. This allocation shall
7 be made according to the formula provided in section
8 9102(b)(2) (relating to distribution of State highway
9 maintenance funds). This allocation shall be made in
10 addition to and not a replacement for amounts normally
11 distributed to county maintenance districts under section
12 9102.
13 (ii) Seventeen percent for highway capital projects.
14 (iii) Thirteen percent for bridges.
15 (iv) Two percent for bridges identified as county or
16 forestry bridges.
17 (v) Twelve percent for local roads pursuant to
18 section 9511(c) (relating to basic allocation to
19 municipalities).
20 (vi) Fourteen percent for toll roads designated
21 pursuant to the act of September 30, 1985 (P.L.240,
22 No.61), known as the Turnpike Organization, Extension and
23 Toll Road Conversion Act, to be appropriated under
24 section 9511(h).
25 [(3) An additional 38.5 mills is hereby imposed upon all
26 liquid fuels and fuels as defined and provided in Chapter 90,
27 and such tax shall also be collected as provided in section
28 9004(b), the proceeds of which shall be deposited in The
29 Motor License Fund and distributed as follows:
30 (i) Twelve percent to municipalities on the basis of
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1 and subject to the provisions of the act of June 1, 1956
2 (1955 P.L.1944, No.655), referred to as the Liquid Fuels
3 Tax Municipal Allocation Law, is appropriated.
4 (ii) Eighty-eight percent to the department is
5 appropriated as follows:
6 (A) Forty-seven percent for distribution in
7 accordance with section 9102(b)(2) for fiscal year
8 1997-1998.
9 (B) Fifty-three percent for a Statewide highway
10 restoration, betterment and resurfacing program for
11 fiscal year 1997-1998.
12 (C) Fifty-seven percent for distribution in
13 accordance with section 9102(b)(2) for fiscal year
14 1998-1999.
15 (D) Forty-three percent for a Statewide highway
16 restoration, betterment and resurfacing program for
17 fiscal year 1998-1999.
18 (E) Sixty-seven percent for distribution in
19 accordance with section 9102(b)(2) for fiscal year
20 1999-2000.
21 (F) Thirty-three percent for a Statewide highway
22 restoration, betterment and resurfacing program for
23 fiscal year 1999-2000.
24 (G) Seventy-seven percent for distribution in
25 accordance with section 9201(b)(2) for fiscal year
26 2000-2001.
27 (H) Twenty-three percent for a Statewide highway
28 restoration, betterment and resurfacing program for
29 fiscal year 2000-2001.
30 (I) One hundred percent for distribution in
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1 accordance with section 9102(b)(2) for fiscal year
2 2001-2002 and each year thereafter.
3 (J) For any fiscal year beginning with 1997-1998
4 through and including fiscal year 2000-2001, the
5 department shall make supplemental maintenance
6 program payments from the Statewide highway
7 restoration betterment program to those county
8 maintenance districts for which the total highway
9 maintenance appropriations and executive
10 authorizations in accordance with section 9102(b)
11 would be less than the amount received in 1996-1997
12 from the highway maintenance appropriation, the
13 Secondary Roads-Maintenance and Resurfacing Executive
14 Authorization, the Highway Maintenance Excise Tax
15 Executive Authorization and the Highway Maintenance
16 Supplemental Appropriation.
17 The words and phrases used in this paragraph shall have the
18 meanings given to them in section 9101 (relating to
19 definitions). This one-time allocation shall be made in
20 addition to and is not a replacement for amounts normally
21 distributed to county maintenance districts under section
22 9102.
23 (4) An additional 55 mills is hereby imposed upon all
24 fuels as defined and provided in chapter 90 and such tax
25 shall also be collected as provided in section 9004(b) upon
26 such fuels, the proceeds of which shall be deposited in The
27 Highway Bridge Improvement Restricted Account within the
28 Motor License Fund and is hereby appropriated.]
29 (b) Other taxes unaffected.--The tax imposed by this chapter
30 is in addition to all other taxes imposed by this chapter or any
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1 other statute.
2 (c) Preemption of local taxes.--The tax imposed by this
3 chapter shall automatically preempt any like tax or any tax on
4 the privilege of processing or refining any petroleum product
5 taxable under this chapter or any other refined product of crude
6 oil imposed by any political subdivision of this Commonwealth.
7 This preemption shall not extend to any local, personal or real
8 property tax of general application or to any tax imposed by the
9 Commonwealth.
10 Section 2. This act shall take effect in 60 days.
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