SENATE AMENDED
        PRIOR PRINTER'S NO. 1164                      PRINTER'S NO. 2133

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 1080 Session of 1993


        INTRODUCED BY MARKOSEK, KUKOVICH, DURHAM, MERRY, FAJT, SCHEETZ,
           TRELLO, NAILOR, CLARK, CORRIGAN, MIHALICH, PRESTON, GEIST,
           VEON, STURLA, DERMODY AND CIVERA, MARCH 29, 1993

        SENATOR STOUT, TRANSPORTATION, IN SENATE, AS AMENDED,
           JUNE 15, 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," further
    16     providing for the use of liquid fuels tax revenues.

    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

     1  of this act shall be paid into the Liquid Fuels Tax Fund of the
     2  State Treasury; and such moneys, paid into said fund, are hereby
     3  specifically appropriated for the purposes hereinafter set
     4  forth.
     5     The moneys so paid into the Liquid Fuels Tax Fund, except
     6  those that are refunded as hereinafter provided, shall be paid
     7  to the respective counties of this Commonwealth, less such
     8  amounts as represent the difference between the annual fees
     9  prescribed in sections 709 and 710 of "The Vehicle Code" and
    10  those fees charged pursuant to section 710.1 of "The Vehicle
    11  Code" for annual registration of each motor vehicle operated by
    12  mass transportation systems, on the first day of June and
    13  December of each year, in the ratio that average return made
    14  during the three (3) preceding years to each county bears to the
    15  average amount returned to all counties for the three preceding
    16  years: Provided, That the distribution of tax to the counties
    17  from the Liquid Fuels Tax Fund that is payable the first day of
    18  August, one thousand nine hundred and thirty-one, shall be made
    19  under the provisions of the acts of Assembly repealed by this
    20  act. Such amounts as represent the difference between the annual
    21  fees prescribed in sections 709 and 710 of "The Vehicle Code"
    22  and those fees charged pursuant to section 710.1 of "The Vehicle
    23  Code" shall be paid into the Motor License Fund.
    24     All moneys received by the counties hereunder shall be
    25  deposited and maintained in a special fund designated as the
    26  "County Liquid Fuels Tax Fund" into which no other moneys shall
    27  be deposited and commingled, except in any county which does not
    28  have sufficient money in such special fund to provide for
    29  payments designated in the current annual budget for payment
    30  from such special fund for the purposes of construction,
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     1  reconstruction, maintenance and repair of roads, highways [and],
     2  bridges and curb ramps from a road or highway to provide for
     3  access by individuals with disabilities consistent with Federal
     4  and State law, property damages, compensation of viewers for
     5  services in eminent domain proceedings involving roads, highways
     6  and bridges, and for the construction, reconstruction, operation
     7  and maintenance of publicly owned ferryboat operations, interest
     8  and principal payments on road, bridge or publicly owned
     9  ferryboat operation bonds, or sinking fund charges for such
    10  bonds becoming due within the current calendar year and for the
    11  acquisition, maintenance, repair and operation of traffic signs
    12  and traffic signals, and for the erection and maintenance of
    13  stop and go signal lights, blinkers or other like traffic
    14  control devices[.]: PROVIDED, THAT PAYMENTS MAY BE MADE FROM THE  <--
    15  FUND FOR PURPOSES OF INDIRECT COSTS INCLUDING BENEFIT COSTS,
    16  OVERHEAD AND OTHER ADMINISTRATIVE CHARGES FOR THOSE COUNTY
    17  EMPLOYES DIRECTLY ENGAGED IN ELIGIBLE PROJECTS AND FOR PURPOSES
    18  OF VEHICLE LIABILITY INSURANCE FOR EQUIPMENT PURCHASED UNDER THE
    19  FUND: AND PROVIDED FURTHER, THAT INDIRECT COSTS SHALL NOT EXCEED
    20  TEN PER CENTUM OF THE YEARLY ALLOCATION TO THE COUNTY. The
    21  county, for the purpose of such payments and such payments only,
    22  may borrow and place in such special fund moneys, not in excess
    23  of the liquid fuels tax funds to be received during the current
    24  calendar year, and all such loans shall be repaid from such
    25  special fund before the expiration of the current calendar year
    26  and not thereafter. Moneys so received and deposited shall be
    27  used only for the purpose of construction, reconstruction,
    28  maintenance, and repair of roads, highways [and], bridges and
    29  curb ramps from a road or highway to provide for access by
    30  individuals with disabilities consistent with Federal and State
    19930H1080B2133                  - 3 -

     1  law, including the payment of property damage and compensation
     2  of viewers for services in eminent domain proceedings involving
     3  such roads, highways and bridges, now due or hereafter to become
     4  due, occasioned by or the relocation or construction of highways
     5  and bridges, and for the construction, reconstruction, operation
     6  and maintenance of publicly owned ferryboat operations, and for
     7  the payment of interest and sinking fund charges on bonds issued
     8  or used for highways and bridge purposes and publicly owned
     9  ferryboat operations, or on so much of any bonds as have been
    10  used for such purposes and for the acquisition, maintenance,
    11  repair and operation of traffic signs and traffic signals and
    12  all payments made by any county, either directly or indirectly,
    13  prior to the first day of January, one thousand nine hundred and
    14  forty-six, for any or all such purposes are hereby validated:
    15  Provided, That no expenditures from the county liquid fuels tax
    16  fund shall be made by the county commissioners for new
    17  construction on roads, bridges, curb ramps or publicly owned
    18  ferryboat operations without first having obtained the approval
    19  of the plans for such construction from the Department of
    20  Transportation: And provided further, That the county
    21  commissioners shall not allocate moneys from the county liquid
    22  fuels tax fund to any political subdivision within the county,
    23  until the application and the contracts or plans for the
    24  proposed expenditures have been made on forms, prescribed,
    25  prepared and furnished, and first approved by the Department of
    26  Transportation. The county commissioners of each county shall
    27  make to the Department of Transportation, on or before the
    28  fifteenth day of January for the period ending December thirty-
    29  first of each year, on forms prescribed, prepared, and furnished
    30  by the Department of Transportation, a report showing the
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     1  receipts and expenditures of such moneys received by the county,
     2  from the Commonwealth under the provisions of this section.
     3  Copies of such report shall be transmitted to the department and
     4  to the Department of the Auditor General for audit. Upon the
     5  failure of the county commissioners to file such report, or to
     6  make any payments, allocations or expenditures, in compliance
     7  with the provisions of this section, the department shall
     8  withhold further payments to the county out of the Liquid Fuels
     9  Tax Fund until the delinquent report is filed, transmitted, or
    10  said moneys allocated, or said expenditures for the prior twelve
    11  months are approved by the Department of Transportation.
    12     * * *
    13     Section 2.  This act shall take effect immediately.












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