SENATE AMENDED PRIOR PRINTER'S NO. 1164 PRINTER'S NO. 2133
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, 19930H1080B2133 - 2 -
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 19930H1080B2133 - 4 -
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. A27L72RZ/19930H1080B2133 - 5 -