BILL NUMBER: SB 95 ENROLLED
BILL TEXT
PASSED THE SENATE FEBRUARY 2, 2012
PASSED THE ASSEMBLY FEBRUARY 2, 2012
AMENDED IN ASSEMBLY JANUARY 30, 2012
AMENDED IN ASSEMBLY JUNE 28, 2011
INTRODUCED BY Committee on Budget and Fiscal Review
JANUARY 10, 2011
An act to amend Sections 16310 and 16429 of, and to add Section
16312.1 to, the Government Code, to amend Sections 7104.2 and 8351 of
the Revenue and Taxation Code, and to amend Sections 181, 182, 2100,
2101, 2103, 2104, 2104.1, 2105, 2106, 2107, 2107.5, 2107.6, 2108,
2110, and 2110.5 of the Streets and Highways Code, relating to state
cash resources, and making an appropriation therefor, to take effect
immediately, bill related to the budget.
LEGISLATIVE COUNSEL'S DIGEST
SB 95, Committee on Budget and Fiscal Review. State cash
resources.
(1) Existing law establishes the Condemnation Deposits Fund in the
State Treasury, consisting of all money deposited in the State
Treasury pursuant to the Eminent Domain Law, including interest
derived from its investment. Existing law requires the Treasurer to
receive all money intended for the fund and to duly receipt for, and
safe keep all money in the fund.
This bill would instead require the Treasurer to receive and duly
account for all money in the fund, and would authorize the Controller
to use any money in the fund for cashflow loans to the General Fund,
as specified.
(2) Existing law requires the Controller to notify the Governor
and the Pooled Money Investment Board when the General Fund in the
Treasury is, or will be, exhausted, and authorizes the Governor to
transfer all or part of the moneys not needed in other funds or
accounts to the General Fund, as determined by the Pooled Money
Investment Board. Existing law provides that all moneys in the State
Treasury may be loaned for these purposes except, among others, money
that the Controller is prohibited from transferring pursuant to the
Constitution, bond indenture, or statutory or case law.
This bill would instead authorize all moneys in the State Treasury
to be loaned for these purposes except, among others, money that the
Controller is prohibited from transferring pursuant to the
Constitution, bond indenture, or case law. The bill would also make a
technical, nonsubstantive change to these provisions.
(3) Existing law creates the Highway Users Tax Account, in which
are deposited motor vehicle fuel tax and diesel fuel tax revenues
available for allocation to transportation purposes. Existing law
creates the Transportation Investment Fund, in which are deposited a
portion of gasoline sales tax revenues to the extent a gasoline sales
tax is imposed.
This bill would authorize the Controller to use the funds in the
Highway Users Tax Account and the Transportation Investment Fund for
cashflow loans to the General Fund, as specified. The bill would also
authorize similar cashflow loans to the General Fund from the Motor
Vehicle Fuel Account, the Transportation Revolving Account, and the
State Highway Account.
(4) Existing law authorizes the Pooled Money Investment Board to
make loans from the Pooled Money Investment Account to fund projects
financed by general obligation bond acts or other indebtedness until
the bonds are issued and sold, at which time existing law requires
the loans to be repaid, as specified.
This bill would authorize the Director of Finance to designate up
to 15% of the cash balances of the Highway Users Tax Account, the
Transportation Investment Fund, the Motor Vehicle Fuel Account, the
Transportation Revolving Account, and the State Highway Account to be
available to provide contingency interim financing for critical
state highway and local road projects that would otherwise be
financed by general obligation bonds. The bill would authorize state
agencies to request these funds and would require the loans to be
recommended by the Department of Finance. The loan program would be
administered by the Pooled Money Investment Board, with loans to be
repaid consistent with existing law.
(5) Existing law appropriates moneys in the Highway Users Tax
Account for specified transportation purposes and provides for
apportionment by the Controller of certain moneys to cities and
counties. The remaining moneys in the account, after various other
transfers, are transferred to the State Highway Account and are
subject to appropriation for state transportation purposes. Existing
law generally provides that moneys in a continuously appropriated
fund may not be encumbered unless the Legislature, by statute,
specifies that the moneys in the fund are appropriated for
encumbrance.
This bill, with respect to moneys that are appropriated from the
Highway Users Tax Account and moneys to be apportioned or transferred
from that account, would exempt that appropriation and those
apportionments from the prohibition against encumbrance without
statutory authorization described above, thereby allowing those
moneys to be encumbered in the absence of statutory authorization.
(6) This bill would appropriate $1,000 from the General Fund to
the Controller for administrative costs associated with this bill.
(7) This bill would declare that it is to take effect immediately
as a bill providing for appropriations related to the Budget Bill.
Appropriation: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. The Legislature finds and declares that the amendments
made by this act further the purposes of the Local Taxpayer, Public
Safety, and Transportation Protection Act of 2010, approved by the
voters as Proposition 22 at the November 2, 2010, statewide general
election, and are consistent with the purposes of that act.
SEC. 2. Section 16310 of the Government Code is amended to read:
16310. (a) When the General Fund in the Treasury is or will be
exhausted, the Controller shall notify the Governor and the Pooled
Money Investment Board. The Governor may order the Controller to
direct the transfer of all or any part of the moneys not needed in
other funds or accounts to the General Fund from those funds or
accounts, as determined by the Pooled Money Investment Board,
including the Surplus Money Investment Fund or the Pooled Money
Investment Account. All moneys so transferred shall be returned to
the funds or accounts from which they were transferred as soon as
there are sufficient moneys in the General Fund to return them. No
interest shall be charged or paid on any transfer authorized by this
section, exclusive of the Pooled Money Investment Account, except as
provided in this section. This section does not authorize any
transfer that will interfere with the object for which a special fund
was created or any transfer from the Central Valley Water Project
Construction Fund, the Central Valley Water Project Revenue Fund, or
the California Water Resources Development Bond Fund.
(b) (1) Interest shall be paid on all moneys transferred to the
General Fund from the following funds:
(A) The Department of Food and Agriculture Fund.
(B) The DNA Identification Fund.
(C) The Mental Health Services Fund.
(D) All funds created pursuant to the California Children and
Families Act of 1998, enacted by Proposition 10 at the November 3,
1998, statewide general election.
(E) Any funds retained by or in the possession of the California
Exposition and State Fair pursuant to this section.
(2) With respect to all other funds, and unless otherwise
specified, if the total moneys transferred to the General Fund in any
fiscal year from any special fund pursuant to this section exceed an
amount equal to 10 percent of the total additions to surplus
available for appropriation as shown in the statement of operations
of a prior fiscal year as set forth in the most recent published
annual report of the Controller, interest shall be paid on the
excess. Interest payable under this section shall be computed at a
rate determined by the Pooled Money Investment Board to be the
current earning rate of the fund from which transferred.
(c) Notwithstanding any other provision of law, except as
described in subdivision (d), all moneys in the State Treasury may be
loaned for the purposes described in subdivision (a).
(d) Subdivision (c) shall not apply to any of the following:
(1) The Local Agency Investment Fund.
(2) Funds classified in the State of California Uniform Codes
Manual as bond funds or retirement funds.
(3) All or part of the moneys not needed in other funds or
accounts for purposes of subdivision (a) where the Controller is
prohibited by the California Constitution, bond indenture, or case
law from transferring all or any part of those moneys.
SEC. 3. Section 16312.1 is added to the Government Code, to read:
16312.1. (a) (1) It is in the best interest of the state to
ensure that there are adequate resources to fund critical state
highway and local road projects in a timely manner. The Director of
Finance may designate up to 15 percent of projected cash balances, as
determined by the Department of Finance, in funds and accounts
specified in paragraph (2), to provide a contingency interim
financing amount for critical highway and road projects in the event
there are insufficient general obligation bond proceeds that
otherwise would fund those projects, or in the event there is
inadequate access to the commercial paper market to ensure timely
progress of those projects.
(2) The eligible funds and accounts for purposes of paragraph (1)
are the Transportation Investment Fund, the Motor Vehicle Fuel
Account, the Transportation Revolving Account, the State Highway
Account, and the Highway Users Tax Account.
(b) Upon a designation by the Director of Finance pursuant to
subdivision (a), the Pooled Money Investment Board may provide funds
to state agencies requesting loans for critical state highway and
local road projects, as recommended by the Department of Finance.
(c) Any amount designated by the Director of Finance pursuant to
subdivision (a) may be provided as an alternative funding mechanism
to any other provision of law permitting loans to state agencies from
the Pooled Money Investment Account for the same purpose.
(d) State agencies requesting a loan pursuant to this section
shall follow the process as prescribed by the Pooled Money Investment
Board, which shall be consistent with the process for loans under
Section 16312.
SEC. 4. Section 16429 of the Government Code is amended to read:
16429. (a) The Condemnation Deposits Fund in the State Treasury
is continued in existence. The fund consists of all money deposited
in the State Treasury pursuant to Title 7 (commencing with Section
1230.010) of Part 3 of the Code of Civil Procedure and all interest
earned or other increment derived from its investment. The Treasurer
shall receive and duly account for all such moneys. Notwithstanding
any other law, the Controller may use the funds in the Condemnation
Deposits Fund for cashflow loans to the General Fund as provided in
Sections 16310 and 16381.
(b) Money in the Condemnation Deposits Fund shall be invested
under the provisions of Article 4 (commencing with Section 16470) of
Chapter 3.
(c) The Controller shall apportion at the conclusion of each
calendar quarter, the interest earned or increment derived and
deposited in the fund during the three calendar months ending with
those dates. There shall be apportioned and paid to each plaintiff
having a deposit in the fund during the three-month period for which
an apportionment is made an amount directly proportionate to the
total deposits in the fund and the length of time the deposits
remained therein, except that no payment shall be made of any
interest in the amount of five dollars ($5) or less. These amounts
shall be transferred to the General Fund by the Controller. The
Treasurer shall pay out the money deposited by a plaintiff in the
manner and at the times the court or a judge thereof may, by order or
decree, direct. Any residual amount after all required payments have
been made shall be paid to the plaintiff if that amount is more than
five dollars ($5). If the amount is five dollars ($5) or less, it
shall be transferred to the General Fund by the Controller.
SEC. 5. Section 7104.2 of the Revenue and Taxation Code is amended
to read:
7104.2. (a) The Transportation Investment Fund (hereafter the
fund) in the State Treasury is hereby continued in existence. All
revenues transferred to the fund pursuant to Article XIX B of the
California Constitution beginning with the 2008-09 fiscal year shall
be available for expenditure as provided in this section.
Notwithstanding Section 13340 of the Government Code or any other
provision of law, moneys in the fund are continuously appropriated
without regard to fiscal years for disbursement in the manner and for
the purposes set forth in this section.
(b) All of the following shall occur on a quarterly basis:
(1) The State Board of Equalization, in consultation with the
Department of Finance, shall estimate the amount that is transferred
to the General Fund under subdivision (b) of Section 7102 that is
attributable to revenue collected for the sale, storage, use, or
other consumption in this state of motor vehicle fuel, as defined in
Section 7326.
(2) The State Board of Equalization shall inform the Controller,
in writing, of the amount estimated under paragraph (1).
(3) Commencing with the 2008-09 fiscal year, the Controller shall
transfer the amount estimated under paragraph (1) from the General
Fund to the fund.
(c) For each quarter, commencing with the 2008-09 fiscal year, the
Controller shall make all of the following transfers and
apportionments from the fund:
(1) To the Public Transportation Account, a trust fund in the
State Transportation Fund, 20 percent of the revenues deposited in
the fund. Funds transferred under this paragraph shall be made
available as follows:
(A) Twenty-five percent for purposes of Section 99315 of the
Public Utilities Code, subject to appropriation by the Legislature.
(B) Thirty-seven and one-half percent to the Controller, for
allocation pursuant to Section 99314 of the Public Utilities Code.
Funds allocated under this subparagraph shall be subject to all of
the provisions governing funds allocated under Section 99314 of the
Public Utilities Code. These funds are continuously appropriated to
the Controller for purposes of this subparagraph.
(C) Thirty-seven and one-half percent to the Controller, for
allocation pursuant to Section 99313 of the Public Utilities Code.
Funds allocated under this subparagraph shall be subject to all of
the provisions governing funds allocated under Section 99313 of the
Public Utilities Code. These funds are continuously appropriated to
the Controller for purposes of this subparagraph.
(D) Notwithstanding subparagraphs (A), (B), and (C), for the
2009-10 to 2012-13 fiscal years, inclusive, all funds transferred
under this paragraph shall be made available only for purposes of
Section 99315 of the Public Utilities Code, subject to appropriation
by the Legislature.
(2) To the Department of Transportation for expenditure for
transportation capital improvement projects subject to all of the
rules governing the State Transportation Improvement Program, 40
percent of the revenues deposited in the fund.
(3) To the Controller for apportionment pursuant to subparagraphs
(A) and (B), 40 percent of the revenues deposited in the fund.
(A) Of the amount available under this paragraph, 50 percent shall
be apportioned by the Controller to the counties, including a city
and county, in accordance with the following formulas:
(i) Seventy-five percent of the funds payable under this
subparagraph shall be apportioned among the counties in the
proportion that the number of fee-paid and exempt vehicles that are
registered in the county bears to the number of fee-paid and exempt
vehicles registered in the state.
(ii) Twenty-five percent of the funds payable under this
subparagraph shall be apportioned among the counties in the
proportion that the number of miles of maintained county roads in
each county bears to the total number of miles of maintained county
roads in the state. For the purposes of apportioning funds under this
subparagraph, any roads within the boundaries of a city and county
that are not state highways shall be deemed to be county roads.
(B) Of the amount available under this paragraph, 50 percent shall
be apportioned by the Controller to cities, including a city and
county, in the proportion that the total population of the city bears
to the total population of all the cities in the state.
(d) Funds received under subparagraph (A) or (B) of paragraph (3)
of subdivision (c) shall be deposited as follows in order to avoid
the commingling of those funds with other local funds:
(1) In the case of a city, into the city account that is
designated for the receipt of state funds allocated for
transportation purposes.
(2) In the case of a county, into the county road fund.
(3) In the case of a city and county, into a local account that is
designated for the receipt of state funds allocated for
transportation purposes.
(e) Funds allocated to a city, county, or city and county under
subparagraph (A) or (B) of paragraph (3) of subdivision (c) shall be
used only for street and highway maintenance, rehabilitation,
reconstruction, and storm damage repair. For purposes of this
section, the following terms have the following meanings:
(1) "Maintenance" means either or both of the following:
(A) Patching.
(B) Overlay and sealing.
(2) "Reconstruction" includes any overlay, sealing, or widening of
the roadway, if the widening is necessary to bring the roadway width
to the desirable minimum width consistent with the geometric design
criteria of the department for 3R (reconstruction, resurfacing, and
rehabilitation) projects that are not on a freeway, but does not
include widening for the purpose of increasing the traffic capacity
of a street or highway.
(3) "Storm damage repair" is repair or reconstruction of local
streets and highways and related drainage improvements that have been
damaged due to winter storms and flooding, and construction of
drainage improvements to mitigate future roadway flooding and damage
problems, in those jurisdictions that have been declared disaster
areas by the President of the United States, where the costs of those
repairs are ineligible for emergency funding with Federal Emergency
Relief (ER) funds or Federal Emergency Management Administration
(FEMA) funds.
(f) (1) Cities and counties shall maintain their existing
commitment of local funds for street and highway maintenance,
rehabilitation, reconstruction, and storm damage repair in order to
remain eligible for the allocation of funds pursuant to subparagraph
(A) or (B) of paragraph (3) of subdivision (c).
(2) In order to receive any allocation pursuant to subparagraph
(A) or (B) of paragraph (3) of subdivision (c), the city or county
shall annually expend from its general fund for street, road, and
highway purposes an amount not less than the annual average of its
expenditures from its general fund during the 1996-97, 1997-98, and
1998-99 fiscal years, as reported to the Controller pursuant to
Section 2151 of the Streets and Highways Code. For purposes of this
paragraph, in calculating a city's or county's annual general fund
expenditures and its average general fund expenditures for the
1996-97, 1997-98, and 1998-99 fiscal years, any unrestricted funds
that the city or county may expend at its discretion, including
vehicle in-lieu tax revenues and revenues from fines and forfeitures,
expended for street and highway purposes shall be considered
expenditures from the general fund. One-time allocations that have
been expended for street and highway purposes, but which may not be
available on an ongoing basis, including revenue provided under the
Teeter Plan Bond Law of 1994 (Chapter 6.6 (commencing with Section
54773) of Part 1 of Division 2 of Title 5 of the Government Code),
may not be considered when calculating a city's or county's annual
general fund expenditures.
(3) For any city incorporated after July 1, 1996, the Controller
shall calculate an annual average of expenditure for the period
between July 1, 1996, and December 31, 2000, inclusive, that the city
was incorporated.
(4) For purposes of paragraph (2), the Controller may request
fiscal data from cities and counties in addition to data provided
pursuant to Section 2151, for the 1996-97, 1997-98, and 1998-99
fiscal years. Each city and county shall furnish the data to the
Controller not later than 120 days after receiving the request. The
Controller may withhold payment to cities and counties that do not
comply with the request for information or that provide incomplete
data.
(5) The Controller may perform audits to ensure compliance with
paragraph (2) when deemed necessary. Any city or county that has not
complied with paragraph (2) shall reimburse the state for the funds
it received during that fiscal year. Any funds withheld or returned
as a result of a failure to comply with paragraph (2) shall be
reallocated to the other counties and cities whose expenditures are
in compliance.
(6) If a city or county fails to comply with the requirements of
paragraph (2) in a particular fiscal year, the city or county may
expend during that fiscal year and the following fiscal year a total
amount that is not less than the total amount required to be expended
for those fiscal years for purposes of complying with paragraph (2).
(7) The allocation made under subparagraph (A) or (B) of paragraph
(3) of subdivision (c) shall be expended not later than the end of
the fiscal year following the fiscal year in which the allocation was
made, and any funds not expended within that period shall be
returned to the Controller and shall be reallocated to the other
cities and counties pursuant to the allocation formulas set forth in
subparagraph (A) or (B) of paragraph (3) of subdivision (c).
(g) For the purpose of allocating funds under subparagraph (A) or
(B) of paragraph (3) of subdivision (c) to counties, cities, and a
city and county, the Controller shall use the most recent population
estimates prepared by the Demographic Research Unit of the Department
of Finance. For a city that incorporated after January 1, 2008, that
does not appear on the most recent population estimates prepared by
the Demographic Research Unit, the Controller shall use the
population determined for that city under Section 11005.3.
(h) (1) Notwithstanding any other law, the quarterly
apportionments scheduled to be made in October 2009 and January 2010
pursuant to paragraph (3) of subdivision (c) shall be suspended and
deferred until May 31, 2010.
(2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a city or county may make use of any
cash balance in its city or county road fund, including that
resulting from the receipt of funds pursuant to the Highway Safety,
Traffic Reduction, Air Quality, and Port Security Bond Act of 2006
(Chapter 12.49 (commencing with Section 8879.20) of Division 1 of
Title 2 of the Government Code (hereafter bond act)) for local street
and road maintenance, during the period of this suspension, without
the use of this cash being reflected as an expenditure of bond act
funds, provided the cash is replaced once this suspension is repaid.
Nothing in this paragraph shall change the fact that expenditures
must be accrued and reflected from the appropriate funding sources
for which the moneys were received and meet all requirements of those
funding sources.
(i) Notwithstanding any other provision of law, the Controller may
use the funds in the Transportation Investment Fund for cashflow
loans to the General Fund as provided in Sections 16310 and 16381 of
the Government Code. Any such loan shall be exempt from paragraph (2)
of subdivision (b) of Section 16310 of the Government Code. Interest
shall be paid on all moneys loaned to the General Fund and shall be
computed at a rate determined by the Pooled Money Investment Board to
be the current earning rate of the fund from which the money is
loaned. This subdivision does not authorize any transfer that would
interfere with the carrying out of the object for which these funds
were created.
SEC. 6. Section 8351 of the Revenue and Taxation Code is amended
to read:
8351. The Controller shall transmit all money received by him or
her in payment of taxes, interest, and penalties due under this part,
and restitution orders or any other amounts otherwise authorized by
law to be collected by the Controller, or any other amounts imposed
by a court of competent jurisdiction to be paid to the Controller, to
the State Treasurer who shall deposit it in the State Treasury and
credit it to the Motor Vehicle Fuel Fund, which is continued in
existence as the Motor Vehicle Fuel Account in the Transportation Tax
Fund, which fund is hereby created. All fees paid and accepted for
issuance or reinstatement of licenses under this part shall be
deposited by the board in the State Treasury to the credit of the
same account.
Any reference in any law or regulation to the Motor Vehicle Fuel
Fund shall be deemed to refer to the Motor Vehicle Fuel Account in
the Transportation Tax Fund.
Notwithstanding any other provision of law, the Controller may use
the funds in the Motor Vehicle Fuel Account in the Transportation
Tax Fund for cashflow loans to the General Fund as provided in
Sections 16310 and 16381 of the Government Code. Any such loan shall
be exempt from paragraph (2) of subdivision (b) of Section 16310 of
the Government Code. Interest shall be paid on all moneys loaned to
the General Fund and shall be computed at a rate determined by the
Pooled Money Investment Board to be the current earning rate of the
fund from which the money is loaned. This subdivision does not
authorize any transfer that would interfere with the carrying out of
the object for which these funds were created.
SEC. 7. Section 181 of the Streets and Highways Code is amended to
read:
181. (a) The Transportation Revolving Account in the State
Transportation Fund is hereby created. With the approval of the
Department of Finance, there shall be transferred to, or deposited
in, the account all money appropriated, contributed, or made
available from any source, including sources other than state
appropriations, for expenditure on work within the powers and duties
of the Department of Transportation, including, but not limited to,
services, surveys, reports, major and minor construction,
maintenance, improvements, and equipment as authorized by the state
agency for which such an appropriation is made or, as to funds from
sources other than state appropriations, as may be authorized by
written agreement between the contributor of such funds and the
Department of Transportation when approved by the Department of
Finance.
(b) Money so transferred or deposited is continuously appropriated
for expenditure by the Department of Transportation for the purposes
for which appropriated, contributed, or made available without
regard to fiscal years and Section 16304 of the Government Code. The
Department of Transportation may withdraw from the account for use in
work for other public agencies, local, state, or federal, such sums
as may be necessary for such work where the money to be paid by such
other agencies is not deposited in the account in advance of the work
being done.
(c) The Department of Transportation shall file against the
account all claims covering expenditures incurred, including
expenditures incurred prior to the effective date of the act enacting
this section, in connection with services, surveys, reports, major
and minor construction, maintenance, improvements, and equipment, and
the State Controller shall draw his warrant therefor against the
account.
(d) The Department of Transportation shall keep a record of all
expenditures chargeable against each specific portion of the account,
and any unused balance in any portion of the account shall, on
approval by the Department of Finance, be withdrawn from the account
and transferred to the credit of the appropriation from which it was
transferred or, as to funds from other than state appropriations, be
paid out or refunded as provided in the agreement relating to the
contribution.
(e) The Director of Transportation may authorize the refund of
money received or collected by the department in payment of fees,
licenses, permits, tolls, or for rentals, property, or services,
wherein the license, permit, rental, property, or service cannot
lawfully be issued, furnished, or transferred to the person making
the payment, or in cases where the payment, in whole or in part,
represents overpayment or payment in duplicate.
(f) The provisions of this section shall only be operative during
those fiscal years in which funds in the State Highway Account in the
State Transportation Fund are appropriated by the Budget Act for
such fiscal years.
(g) Notwithstanding any other provision of law, the Controller may
use the funds in the Transportation Revolving Account in the State
Transportation Fund for cashflow loans to the General Fund as
provided in Sections 16310 and 16381 of the Government Code. Any such
loan shall be exempt from paragraph (2) of subdivision (b) of
Section 16310 of the Government Code. Interest shall be paid on all
moneys loaned to the General Fund and shall be computed at a rate
determined by the Pooled Money Investment Board to be the current
earning rate of the fund from which the money is loaned. This
subdivision does not authorize any transfer that would interfere with
the carrying out of the object for which these funds were created.
SEC. 8. Section 182 of the Streets and Highways Code is amended to
read:
182. The "State Highway Fund" is continued in existence as the
State Highway Account in the State Transportation Fund. Any reference
in any law or regulation to the State Highway Fund shall be deemed
to refer to the State Highway Account in the State Transportation
Fund.
There shall be transferred to, or deposited in, the State Highway
Account all money appropriated, contributed, or made available from
any source, including sources other than state appropriations, for
expenditure on work within the powers and duties of the department,
including, but not limited to, services, investigations, surveys,
experiments, reports, right-of-way acquisitions, major and minor
construction, maintenance, improvements, and equipment, as authorized
by the state agency for which such an appropriation is made, or as
to funds from sources other than state appropriations, as may be
authorized by written agreement between the contributor of such funds
and the department.
Money so transferred or deposited is available for expenditure by
the department for the purposes for which appropriated, contributed,
or made available without regard to fiscal years and Section 16304 of
the Government Code. The department may withdraw from the account
for use in work for other public agencies, local, state, or federal,
such sums as may be necessary for such work where the money to be
paid by such other agencies is not deposited in the account in
advance of the work being done.
Notwithstanding any other provision of law, the Controller may use
the funds in the State Highway Account in the State Transportation
Fund for cashflow loans to the General Fund as provided in Sections
16310 and 16381 of the Government Code. Any such loan shall be exempt
from paragraph (2) of subdivision (b) of Section 16310 of the
Government Code. Interest shall be paid on all moneys loaned to the
General Fund and shall be computed at a rate determined by the Pooled
Money Investment Board to be the current earning rate of the fund
from which the money is loaned. This subdivision does not authorize
any transfer that would interfere with the carrying out of the object
for which these funds were created.
SEC. 9. Section
2100 of the Streets and Highways Code is amended to read:
2100. The Highway Users Tax Fund is continued in existence as the
Highway Users Tax Account in the Transportation Tax Fund.
Any reference in any law or regulation to the Highway Users Tax
Fund shall be deemed to refer to the Highway Users Tax Account in the
Transportation Tax Fund.
Notwithstanding any other provision of law, the Controller may use
the funds in the Highway Users Tax Account in the Transportation Tax
Fund for cashflow loans to the General Fund as provided in Sections
16310 and 16381 of the Government Code. Any such loan shall be exempt
from paragraph (2) of subdivision (b) of Section 16310 of the
Government Code. Interest shall be paid on all moneys loaned to the
General Fund and shall be computed at a rate determined by the Pooled
Money Investment Board to be the current earning rate of the fund
from which the money is loaned. This subdivision does not authorize
any transfer that would interfere with the carrying out of the object
for which these funds were created.
SEC. 10. Section 2101 of the Streets and Highways Code is amended
to read:
2101. Notwithstanding Section 13340 of the Government Code, all
moneys in the Highway Users Tax Account in the Transportation Tax
Fund and hereafter received in the account are appropriated for all
of the following:
(a) The research, planning, construction, improvement,
maintenance, and operation of public streets and highways (and their
related public facilities for nonmotorized traffic), including the
mitigation of their environmental effects, the payment for property
taken or damaged for such purposes, and the administrative costs
necessarily incurred in the foregoing purposes.
(b) The research and planning for exclusive public mass transit
guideways (and their related fixed facilities), the payment for
property taken or damaged for such purposes, and the administrative
costs necessarily incurred in the foregoing purposes.
(c) The construction and improvement of exclusive public mass
transit guideways (and their related fixed facilities), including the
mitigation of their environmental effects, the payment for property
taken or damaged for such purposes, the administrative costs
necessarily incurred in the foregoing purposes, and the maintenance
of the structures and the immediate right-of-way for the public mass
transit guideways, but excluding the maintenance and operating costs
for mass transit power systems and mass transit passenger facilities,
vehicles, equipment, and services, in any area where the voters
thereof have approved a proposition pursuant to Section 4 of Article
XIX of the California Constitution.
(d) The payment of principal and interest on voter-approved bonds
issued for the purposes specified in subdivision (c).
SEC. 11. Section 2103 of the Streets and Highways Code is amended
to read:
2103. (a) Notwithstanding Section 13340 of the Government Code,
of the net revenues deposited to the credit of the Highway Users Tax
Account that are derived from the increases in the rates of taxes
that are imposed pursuant to subdivision (b) of Section 7360 and
Section 7361.1 of the Revenue and Taxation Code, all of the following
shall occur on a monthly basis:
(1) (A) By the 15th day of every month, the Treasurer's office, in
consultation with the Department of Finance, shall notify the
Controller of the amount of debt service that will be paid on each
transportation bond during that month.
(B) Within two business days following the 28th day of each month,
the Controller shall transfer to the Transportation Debt Service
Fund an amount equal to the amount of monthly debt service paid by
the General Fund on any bonds issued pursuant to the Seismic Retrofit
Bond Act of 1996 (Chapter 12.48 (commencing with Section 8879) of
Division 1 of Title 2 of the Government Code) or any other highway
bonds, and three-quarters of the amount of monthly debt service paid
on any bonds issued pursuant to the Highway Safety, Traffic
Reduction, Air Quality, and Port Security Bond Act of 2006 (Chapter
12.49 (commencing with Section 8879.20) of Division 1 of Title 2) for
reimbursement of the General Fund for these costs. If revenues
available pursuant to this subdivision in any given month are
insufficient to fully reimburse the General Fund for the debt service
payments made, the first revenues available pursuant to this
subdivision in the following month or months shall be transferred to
the Transportation Debt Service Fund so that all debt service
payments made on these bonds from the General Fund in a given fiscal
year are fully reimbursed. However, no further transfers shall be
made pursuant to this subparagraph once the transfers for the months
of July to October, inclusive, in 2010 have been made. Any transfers
made from the net revenues identified in this paragraph for highway
bond debt service for months after October 2010 shall be reversed and
shall instead be made from weight fee revenues in the State Highway
Account, as described in subparagraph (D).
(C) Beginning November 2, 2010, the Controller shall transfer to
the State Highway Account within two business days following the 28th
day of each month all of the monthly net revenues identified in
subparagraph (B) that were designated for highway bond debt service
reimbursement but that have not been transferred, or that were
transferred by means of a transfer that was reversed, pursuant to
that subparagraph. However, beginning July 1, 2011, transfers made
under this subparagraph during a fiscal year shall not exceed the
annual revenue generated from vehicle weight fees, as determined by
Sections 9400.4 and 42205 of the Vehicle Code, at the rates in effect
as of March 24, 2011, as determined by the Director of Finance. To
the extent the Controller has distributed any of those net revenues
to cities and counties pursuant to subparagraph (C) of paragraph (3)
between November 2, 2010, and the effective date of this
subparagraph, the Controller shall subsequently reduce the amount
transferred to cities and counties on a monthly basis pursuant to
subparagraph (C) of paragraph (3) and shall instead transfer these
funds to the State Highway Account until all of the revenues that
would otherwise have been transferred to the State Highway Account on
and after November 2, 2010, pursuant to this subparagraph have been
so transferred.
(D) Any remaining amount of the highway bond debt service
reimbursement authorized by this paragraph that has not been made
pursuant to subparagraph (B) on and after November 2, 2010, shall
instead be made pursuant to subdivisions (a) and (b) of Section
9400.4 of the Vehicle Code from revenues in the State Highway Account
derived from weight fees deposited in the account pursuant to
subdivision (e) of Section 9400.1 and Section 42205 of the Vehicle
Code.
(2) (A) In the 2010-11 fiscal year, after the monthly transfer
made pursuant to paragraph (1), the sum of fifty-four million one
hundred sixty-seven thousand dollars ($54,167,000) per month shall be
held in the account for future appropriation by the Legislature.
(B) Notwithstanding any other provision of law, with respect to
the monthly net revenues described in subparagraph (A), no further
transfers of these revenues for the purpose of loans to the General
Fund shall be made pursuant to Item 2660-011-0062 of Section 2.00 of
the Budget Act of 2010 once the loan transfers for the months of July
to October, inclusive, in 2010 have been made. Notwithstanding the
loan repayment date specified in the provisional language for that
item, the funds loaned shall be repaid by June 30, 2021. Any
transfers made from the monthly net revenues in subparagraph (A) for
months after October 2010 shall be reversed and shall instead be made
from weight fee revenues in the State Highway Account, as described
in subparagraph (D). The revenues from loan repayments shall be held
in the Highway Users Tax Account for future appropriation by the
Legislature.
(C) Beginning November 2, 2010, all of the monthly net revenues
described in subparagraph (A) shall instead be transferred by the
Controller to the State Highway Account within two business days
following the 28th day of each month. To the extent that the
Controller has distributed any of the revenues identified in this
paragraph to cities and counties pursuant to subparagraph (C) of
paragraph (3) between October 14, 2010, and the effective date of
this subparagraph, the Controller shall subsequently reduce the
amount transferred to cities and counties on a monthly basis pursuant
to subparagraph (C) of paragraph (3) and shall instead transfer
these funds to the State Highway Account until all of the revenues
that would have been transferred to the General Fund as a loan
pursuant to Item 2660-011-0062 of Section 2.00 of the Budget Act of
2010 on and after November 2, 2010, have instead been transferred to
the State Highway Account.
(D) Any remaining amount of the loans to the General Fund
authorized pursuant to Item 2660-011-0062 of Section 2.00 of the
Budget Act of 2010 that has not been made pursuant to subparagraph
(B) on and after November 2, 2010, shall instead be made pursuant to
subdivisions (a) and (b) of Section 9400.4 of the Vehicle Code from
revenues in the State Highway Account derived from weight fees
deposited in the account pursuant to subdivision (e) of Section
9400.1 and Section 42205 of the Vehicle Code.
(3) The Controller shall transfer any remaining net revenues
subject to this subdivision as follows:
(A) Forty-four percent shall be transferred to the State Highway
Account to fund projects in the State Transportation Improvement
Program that are consistent with Section 1 of Article XIX of the
California Constitution, except in the 2010-11 fiscal year, 50
percent shall be transferred for purposes of this subparagraph.
(B) Twelve percent shall be transferred to the State Highway
Account to fund projects in the State Highway Operation and
Protection Program, except in the 2010-11 fiscal year, no revenues
shall be transferred for purposes of this subparagraph.
(C) Forty-four percent shall be apportioned by the Controller for
local street and road purposes, except in the 2010-11 fiscal year, 50
percent shall be transferred for purposes of this subparagraph as
follows:
(i) Fifty percent shall be apportioned by the Controller to
cities, including a city and county, in the proportion that the total
population of the city bears to the total population of all the
cities in the state.
(ii) Fifty percent shall be apportioned by the Controller to
counties, including a city and county, in accordance with the
following formulas:
(I) Seventy-five percent shall be apportioned among the counties
in the proportion that the number of fee-paid and exempt vehicles
that are registered in the county bear to the number of fee-paid and
exempt vehicles registered in the state.
(II) Twenty-five percent shall be apportioned among the counties
in the proportion that the number of miles of maintained county roads
in each county bear to the total number of miles of maintained
county roads in the state. For the purposes of apportioning funds
under this subparagraph, any roads within the boundaries of a city
and county that are not state highways shall be deemed to be county
roads.
(b) After the transfers or other actions pursuant to subdivision
(a), at least 90 percent of the balance deposited to the credit of
the Highway Users Tax Account in the Transportation Tax Fund by the
28th day of each month shall be apportioned or transferred, as
applicable, by the Controller by the second working day thereafter,
except for June, in which case the apportionment or transfer shall be
made the same day. These apportionments or transfers shall be made
as provided for in Sections 2104 to 2122, inclusive. If information
is not available to make the apportionment or transfer as required,
the apportionment or transfer shall be made on the basis of the
information of the previous month. Amounts not apportioned or
transferred shall be included in the apportionment or transfer of the
subsequent month.
(c) Notwithstanding any other law, the funds apportioned by the
Controller to cities and counties pursuant to subparagraph (C) of
paragraph (3) of subdivision (a) are not subject to Section 7104 or
7104.2 of the Revenue and Taxation Code. These funds may be expended
for any street and road purpose consistent with the requirements of
this chapter.
SEC. 12. Section 2104 of the Streets and Highways Code is amended
to read:
2104. Notwithstanding Section 13340 of the Government Code, a sum
equal to the net revenue derived from a per gallon tax of 2.035
cents ($0.02035) under the Motor Vehicle Fuel License Tax Law (Part 2
(commencing with Section 7301) of Division 2), 1.80 cents ($0.0180)
under the Use Fuel Tax Law (Part 3 (commencing with Section 8601) of
Division 2), and 1.80 cents ($0.0180) under the Diesel Fuel Tax Law
(Part 31 (commencing with Section 60001) of Division 2) of the
Revenue and Taxation Code, shall be apportioned among the counties,
as follows:
(a) Each county shall be paid one thousand six hundred sixty-seven
dollars ($1,667) during each calendar month, which amount shall be
expended exclusively for engineering costs and administrative
expenses with respect to county roads.
(b) A sum equal to the total of all reimbursable snow removal or
snow grooming, or both, costs filed pursuant to subdivision (d) of
Section 2152, or seven million dollars ($7,000,000), whichever is
less, shall be apportioned in 12 approximately equal monthly
apportionments for snow removal or snow grooming, or both, on county
roads, as provided in Section 2110.
(c) A sum equal to five hundred thousand dollars ($500,000) shall
be apportioned in 12 approximately equal monthly apportionments, as
provided in Section 2110.5.
(d) (1) Seventy-five percent of the funds payable under this
section shall be apportioned among the counties monthly in the
respective proportions that the number of fee-paid and exempt
vehicles which are registered in each county bears to the total
number of fee-paid and exempt vehicles registered in the state.
(2) For purposes of apportionment under this subdivision, the
Department of Motor Vehicles shall, as soon as possible after the
last day of each calendar month, furnish to the Controller a verified
statement showing the number of fee-paid and exempt vehicles which
are registered in each county and in the state as of the last day of
each calendar month as reflected by the records of the Department of
Motor Vehicles.
(e) Of the remaining money payable, there shall be paid to each
eligible county an amount that is computed monthly as follows: The
number of miles of maintained county roads in each county shall be
multiplied by sixty dollars ($60); from the resultant amount, there
shall be deducted the amount received by each county under
subdivision (d) and the remainder, if any, shall be paid to each
county.
(f) The remaining money payable, after the foregoing
apportionments, shall be apportioned among the counties in the same
proportion as the money referred to in subdivision (d).
(g) (1) Transfers of revenues from the Highway Users Tax Account
to counties pursuant to this section collected during the months of
March, April, May, June, and July of 2008, shall be made with the
transfer of August 2008 revenues in September of 2008. This
suspension shall not apply to a county with a population of less than
40,000.
(2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a county may make use of any cash
balance in its county road fund, including that resulting from the
receipt of funds pursuant to the Highway Safety, Traffic Reduction,
Air Quality, and Port Security Bond Act of 2006 (Chapter 12.49
(commencing with Section 8879.20) of Division 1 of Title 2 of the
Government Code (hereafter bond act)) for local streets and roads
maintenance, during the period of this suspension, without the use of
this cash being reflected as an expenditure of bond act funds,
provided the cash is replaced once this suspension is repaid in
September of 2008. Counties may accrue the revenue received in
September 2008 as repayment of these suspensions for the months of
April, May, and June of 2008 back to the 2007-08 fiscal year. Nothing
in this paragraph shall change the fact that expenditures must be
accrued and reflected from the appropriate funding sources for which
the moneys were received and meet all the requirements of those
funding sources.
(h) (1) The transfer of revenues from the Highway Users Tax
Account to counties pursuant to this section that are collected
during the months of January, February, and March 2009, shall be made
with the transfer of April 2009 revenues in May 2009.
(2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a county may make use of any cash
balance in its county road fund, including that resulting from the
receipt of funds pursuant to the Highway Safety, Traffic Reduction,
Air Quality, and Port Security Bond Act of 2006 (Chapter 12.49
(commencing with Section 8879.20) of Division 1 of Title 2 of the
Government Code (bond act)) for local streets and roads maintenance
during the period of this suspension, provided the cash is replaced
once this suspension is repaid in May of 2009.
(3) This subdivision shall not affect any requirement that an
expenditure is required to be accrued and reflected from the
appropriate funding source for which the money was received and to
meet all the requirements of its funding source.
SEC. 13. Section 2104.1 of the Streets and Highways Code is
amended to read:
2104.1. Notwithstanding Section 13340 of the Government Code, the
Controller shall deduct annually, from the amount apportioned
pursuant to Section 2104, the amount identified as applicable to
counties in the report submitted in the preceding fiscal year
pursuant to Section 191, and shall transfer the amount to the State
Highway Account. The transferred amount shall be subject to
appropriation pursuant to Section 183 for expenditure in accordance
with Section 163.
SEC. 14. Section 2105 of the Streets and Highways Code is amended
to read:
2105. Notwithstanding Section 13340 of the Government Code, in
addition to the apportionments prescribed by Sections 2104, 2106, and
2107, from the revenues derived from a per gallon tax imposed
pursuant to Section 7360 of the Revenue and Taxation Code, and a per
gallon tax imposed pursuant to Section 8651 of the Revenue and
Taxation Code, and a per gallon tax imposed pursuant to Sections
60050 and 60115 of the Revenue and Taxation Code, the following
apportionments shall be made:
(a) A sum equal to 1.035 cents ($0.01035) per gallon from the tax
under Section 7360 of the Revenue and Taxation Code, 11.5 percent of
any per gallon tax in excess of nine cents ($0.09) per gallon under
Section 8651 of the Revenue and Taxation Code, and 1.035 cents
($0.01035) per gallon from the tax under Sections 60050 and 60115 of
the Revenue and Taxation Code, shall be apportioned among the
counties, including a city and county.
The amount of apportionment to each county, including a city and
county, during a fiscal year shall be calculated as follows:
(1) One million dollars ($1,000,000) for apportionment to all
counties, including a city and county, in proportion to each county's
receipts during the prior fiscal year under Sections 2104 and 2106.
(2) One million dollars ($1,000,000) for apportionment to all
counties, including a city and county, as follows:
(A) Seventy-five percent in the proportion that the number of
fee-paid and exempt vehicles which are registered in the county bears
to the number of fee-paid and exempt vehicles registered in the
state.
(B) Twenty-five percent in the proportion that the number of miles
of maintained county roads in the county bears to the miles of
maintained county roads in the state.
(3) For each county, determine its factor which is the higher
amount calculated pursuant to paragraph (1) or (2) divided by the sum
of the higher amounts for all of the counties.
(4) The amount to be apportioned to each county is equal to its
factor multiplied by the amount available for apportionment.
(b) A sum equal to 1.035 cents ($0.01035) per gallon from the tax
under Section 7360 of the Revenue and Taxation Code, 11.5 percent of
any per gallon tax in excess of nine cents ($0.09) per gallon under
Section 8651 of the Revenue and Taxation Code, and 1.035 cents
($0.01035) per gallon from the tax under Sections 60050 and 60115 of
the Revenue and Taxation Code, shall be apportioned to cities,
including a city and county, in the proportion that the total
population of the city bears to the total population of all the
cities in the state.
(c) (1) Transfers of revenues from the Highway Users Tax Account
to counties or cities pursuant to this section collected during the
months of March, April, May, June, and July of 2008, shall be made
with the transfer of August 2008 revenues in September of 2008. This
suspension shall not apply to a county with a population of less than
40,000.
(2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a city or county may make use of any
cash balance in the city account that is designated for the receipt
of state funds allocated for local streets and roads or the county
road fund, including that resulting from the receipt of funds
pursuant to the Highway Safety, Traffic Reduction, Air Quality, and
Port Security Bond Act of 2006 (Chapter 12.49 (commencing with
Section 8879.20) of Division 1 of Title 2 of the Government Code
(hereafter bond act)) for local streets and roads maintenance, during
the period of this suspension, without the use of this cash being
reflected as an expenditure of bond act funds, provided the cash is
replaced once this suspension is repaid in September of 2008.
Counties and cities may accrue the revenue received in September 2008
as repayment of these suspensions for the months of April, May, and
June of 2008 back to the 2007-08 fiscal year. Nothing in this
paragraph shall change the fact that expenditures must be accrued and
reflected from the appropriate funding sources for which the moneys
were received and meet all the requirements of those funding sources.
(d) (1) The transfer of revenues from the Highway Users Tax
Account to counties or cities pursuant to this section collected
during the months of January, February, and March 2009 shall be made
with the transfer of April 2009 revenues in May 2009.
(2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a city or county may make use of any
cash balance in the city account that is designated for the receipt
of state funds allocated for local streets and roads or the county
road fund, including that resulting from the receipt of funds
pursuant to the Highway Safety, Traffic Reduction, Air Quality, and
Port Security Bond Act of 2006 (Chapter 12.49 (commencing with
Section 8879.20) of Division 1 of Title 2 of the Government Code
(bond act)) for local streets and roads maintenance, during the
period of this suspension, and the use of this cash shall not be
considered as an expenditure of bond act funds, if the cash is
replaced when the payments that are suspended pursuant to this
subdivision are repaid in May 2009.
(3) This subdivision shall not affect any requirement that an
expenditure is required to be accrued and reflected from the
appropriate funding source for which the money was received and to
meet all the requirements of its funding source.
SEC. 15. Section 2106 of the Streets and Highways Code is amended
to read:
2106. Notwithstanding Section 13340 of the Government Code, a sum
equal to the net revenue derived from one and four one-hundredths
cent ($0.0104) per gallon tax under the Motor Vehicle Fuel License
Tax Law (Part 2 (commencing with Section 7301) of Division 2 of the
Revenue and Taxation Code) shall be apportioned monthly from the
Highway Users Tax Account in the Transportation Tax Fund among the
counties and cities as follows:
(a) Four hundred dollars ($400) per month shall be apportioned to
each city and city and county and eight hundred dollars ($800) per
month shall be apportioned to each county and city and county.
(b) Commencing on July 31, 2007, and on the last day of each month
after that date, the sum of six hundred thousand dollars ($600,000)
per month shall be transferred to the Bicycle Transportation Account
in the State Transportation Fund.
(c) The balance shall be apportioned, as follows:
(1) A base sum shall be computed for each county by using the same
proportions of fee-paid and exempt vehicles as are established for
purposes of apportionment of funds under subdivision (d) of Section
2104.
(2) For each county, the percentage of the total assessed
valuation of tangible property subject to local tax levies within the
county which is represented by the assessed valuation of tangible
property outside the incorporated cities of the county shall be
applied to its base sum, and the resulting amount shall be
apportioned to the county. The assessed valuation of taxable tangible
property, for purposes of this computation, shall be that most
recently used for countywide tax levies as reported to the Controller
by the State Board of Equalization. If an incorporation or
annexation is legally completed following the base sum computation,
the new city's assessed valuation shall be deducted from the county's
assessed valuation, the estimate of which may be provided by the
State Board of Equalization.
(3) The difference between the base sum for each county and the
amount apportioned to the county shall be apportioned to the cities
of that county in the proportion that the population of each city
bears to the total population of all the cities in the county.
Populations used for determining apportionment of money under Section
2107 are to be used for purposes of this section.
(d) (1) Transfers of revenues from the Highway Users Tax Account
to counties or cities pursuant to this section collected during the
months of March, April, May, June, and July of 2008, shall be made
with the transfer of August 2008 revenues in September of 2008. This
suspension shall not apply to a county with a population of less than
40,000.
(2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a city or county may make use of any
cash balance in the city account that is designated for the receipt
of state funds allocated for local streets and roads
or the county road fund, including that
resulting from the receipt of funds pursuant to the Highway Safety,
Traffic Reduction, Air Quality, and Port Security Bond Act of 2006
(Chapter 12.49 (commencing with Section 8879.20) of Division 1 of
Title 2 of the Government Code (hereafter bond act)) for local
streets and roads maintenance, during the period of this suspension,
without the use of this cash being reflected as an expenditure of
bond act funds, provided the cash is replaced once this suspension is
repaid in September of 2008. Counties and cities may accrue the
revenue received in September 2008 as repayment of these suspensions
for the months of April, May, and June of 2008 back to the 2007-08
fiscal year. Nothing in this paragraph shall change the fact that
expenditures must be accrued and reflected from the appropriate
funding sources for which the moneys were received and meet all the
requirements of those funding sources.
(e) (1) The transfer of revenues from the Highway Users Tax
Account to counties or cities pursuant to this section collected
during the months of January, February, and March 2009, shall be made
with the transfer of April 2009 revenues in May 2009.
(2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a city or county may make use of any
cash balance in the city account that is designated for the receipt
of state funds allocated for local streets and roads or the county
road fund, including that resulting from the receipt of funds
pursuant to the Highway Safety, Traffic Reduction, Air Quality, and
Port Security Bond Act of 2006 (Chapter 12.49 (commencing with
Section 8879.20) of Division 1 of Title 2 of the Government Code
(bond act)) for local streets and roads maintenance, during the
period of this suspension, and the use of this cash shall not be
considered as an expenditure of bond act funds, if the cash is
replaced when the payments that are suspended pursuant to this
subdivision are repaid in May 2009.
(3) This subdivision shall not affect any requirement that an
expenditure is required to be accrued and reflected from the
appropriate funding source for which the money was received and to
meet all the requirements of its funding source.
SEC. 16. Section 2107 of the Streets and Highways Code is amended
to read:
2107. (a) Notwithstanding Section 13340 of the Government Code, a
sum equal to the net revenues derived from a per gallon tax of 1.315
cents ($0.01315) under the Motor Vehicle Fuel License Tax Law (Part
2 (commencing with Section 7301) of Division 2), 2.59 cents ($0.0259)
under the Use Fuel Tax Law (Part 3 (commencing with Section 8601) of
Division 2), and 1.80 cents ($0.0180) under the Diesel Fuel Tax Law
(Part 31 (commencing with Section 60001) of Division 2) of the
Revenue and Taxation Code, shall be apportioned monthly to the cities
and cities and counties of this state from the Highway Users Tax
Account in the Transportation Tax Fund as provided in this section.
(b) From the sum determined pursuant to subdivision (a), the
Controller shall allocate annually to each city that has filed a
report containing the information prescribed by subdivision (c) of
Section 2152, and that had expenditures in excess of five thousand
dollars ($5,000) during the preceding fiscal year for snow removal,
an amount equal to one-half of the amount of its expenditures for
snow removal in excess of five thousand dollars ($5,000) during that
fiscal year.
(c) The balance of the sum determined pursuant to subdivision (a)
from the Highway Users Tax Account shall be allocated to each city,
including city and county, in the proportion that the total
population of the city bears to the total population of all the
cities in this state.
(d) (1) For the purpose of this section, except as otherwise
provided in paragraph (2), the population in each city is the
population determined for that city in the manner specified in
Section 11005.3 of the Revenue and Taxation Code.
(2) Commencing with the ninth fiscal year of a city described in
subdivision (a) of Section 11005.3 of the Revenue and Taxation Code,
the sixth fiscal year of a city described in subdivision (b) of
Section 11005.3 of the Revenue and Taxation Code, and the 61st month
of the city described in subdivision (c) of Section 11005.3 of the
Revenue and Taxation Code, the population in each city is the actual
population of that city, as defined in subdivision (e) of Section
11005.3 of the Revenue and Taxation Code.
(e) (1) Transfers of revenues from the Highway Users Tax Account
to cities pursuant to this section collected during the months of
March, April, May, June, and July of 2008, shall be made with the
transfer of August 2008 revenues in September of 2008.
(2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a city may make use of any cash balance
in the city account that is designated for the receipt of state funds
allocated for local streets and roads, including that resulting from
the receipt of funds pursuant to the Highway Safety, Traffic
Reduction, Air Quality, and Port Security Bond Act of 2006 (Chapter
12.49 (commencing with Section 8879.20) of Division 1 of Title 2 of
the Government Code (hereafter bond act)) for local streets and roads
maintenance, during the period of this suspension, without the use
of this cash being reflected as an expenditure of bond act funds,
provided the cash is replaced once this suspension is repaid in
September of 2008. Cities may accrue the revenue received in
September 2008 as repayment of these suspensions for the months of
April, May, and June of 2008 back to the 2007-08 fiscal year. Nothing
in this paragraph shall change the fact that expenditures must be
accrued and reflected from the appropriate funding sources for which
the moneys were received and meet all the requirements of those
funding sources.
(f) (1) A transfer of revenues from the Highway Users Tax Account
to cities pursuant to this section collected during the months of
January, February, and March 2009, shall be made with the transfer of
April 2009 revenues in May 2009.
(2) For the purpose of meeting the cash obligations associated
with ongoing budgeted costs, a city may make use of any cash balance
in the city account that is designated for the receipt of state funds
allocated for local streets and roads, including that resulting from
the receipt of funds pursuant to the Highway Safety, Traffic
Reduction, Air Quality, and Port Security Bond Act of 2006 (Chapter
12.49 (commencing with Section 8879.20) of Division 1 of Title 2 of
the Government Code (bond act)) for local streets and roads
maintenance, during the period of this suspension, and the use of
this cash shall not be reflected as an expenditure of bond act funds,
if the cash is replaced once this suspension is repaid in May 2009.
(3) This subdivision shall not affect any requirement that an
expenditure is required to be accrued and reflected from the
appropriate funding sources for which the moneys were received and to
meet all the requirements of those funding sources.
SEC. 17. Section 2107.5 of the Streets and Highways Code is
amended to read:
2107.5. Notwithstanding Section 13340 of the Government Code, in
addition to the amounts apportioned to cities from the Highway Users
Tax Fund under Sections 2106 and 2107, the following amounts shall be
allocated annually during the month of July of each fiscal year for
expenditure exclusively for engineering costs and administrative
expenses in respect to city streets:
(a) For each city with a population
of over 500,000
inhabitants..................... $20,000
(b) For each city with a population
of 100,000 to
500,000 inhabitants............. 10,000
(c) For each city with a population
of 50,000 to 99,999
inhabitants..................... 7,500
(d) For each city with a population
of 25,000 to 49,999
inhabitants..................... 6,000
(e) For each city with a population
of 20,000 to 24,999
inhabitants..................... 5,000
(f) For each city with a population
of 15,000 to 19,999
inhabitants..................... 4,000
(g) For each city with a population
of 10,000 to 14,999
inhabitants..................... 3,000
(h) For each city with a population
of 5,000 to 9,999
inhabitants..................... 2,000
(i) For each city with a population
of less than 5,000
inhabitants..................... 1,000
For the purpose of this section the population in each city shall
be determined in accordance with Sections 2107, 2107.1, and 2107.2 at
the time of allocation. Any city incorporated after the first day of
July of any year shall receive the full annual allocation prescribed
in this section, such allocation to be made during the month
succeeding the filing or certification of the incorporation by the
Secretary of State.
Any city under subdivision (h) or (i) above may expend the moneys
allocated to it hereunder for acquisition of rights-of-way for and
construction of its street system.
Transfers of revenues from the Highway Users Tax Account to cities
pursuant to this section that are to be allocated during the month
of July 2008, shall be made in September of 2008.
For the purpose of meeting the cash obligations associated with
ongoing budgeted costs, a city may make use of any cash balance in
the city account that is designated for the receipt of state funds
allocated for local streets and roads, including that resulting from
the receipt of funds pursuant to the Highway Safety, Traffic
Reduction, Air Quality, and Port Security Bond Act of 2006 (Chapter
12.49 (commencing with Section 8879.20) of Division 1 of Title 2 of
the Government Code (hereafter bond act)) for local streets and roads
maintenance, during the period of this suspension, without the use
of this cash being reflected as an expenditure of bond act funds,
provided the cash is replaced once this suspension is repaid in
September of 2008. Nothing in this paragraph shall change the fact
that expenditures must be accrued and reflected from the appropriate
funding sources for which the moneys were received and meet all the
requirements of those funding sources.
SEC. 18. Section 2107.6 of the Streets and Highways Code is
amended to read:
2107.6. Notwithstanding Section 13340 of the Government Code, the
Controller shall deduct annually, from the amount apportioned
pursuant to Section 2107, the amount identified as applicable to
cities in the report submitted in the preceding fiscal year pursuant
to Section 191, and shall transfer the amount to the State Highway
Account. The transferred amount shall be subject to appropriation
pursuant to Section 183 for expenditure in accordance with Section
163.
SEC. 19. Section 2108 of the Streets and Highways Code is amended
to read:
2108. Notwithstanding Section 13340 of the Government Code, the
balance of the money in the Highway Users Tax Account in the
Transportation Tax Fund, after making the apportionments or
appropriations, as the case may be, pursuant to Sections 2104 to
2107.7, inclusive, shall be transferred to the State Highway Account
in the State Transportation Fund and shall be subject to
appropriation pursuant to Section 183 for expenditure in accordance
with Section 163.
SEC. 20. Section 2110 of the Streets and Highways Code is amended
to read:
2110. (a) Notwithstanding Section 13340 of the Government Code,
the moneys payable to the counties under subdivision (b) of Section
2104 shall be apportioned monthly among the several counties as
follows:
(1) A sum equal to the total of all reimbursable snow removal
costs filed pursuant to subdivision (d) of Section 2152, or seven
million dollars ($7,000,000), whichever is less, shall be apportioned
in 12 approximately equal monthly apportionments for snow removal or
snow grooming, or both, on county roads as follows:
(2) If the total is less than seven million dollars ($7,000,000),
the full amount of reimbursable snow removal or snow grooming, or
both, costs shall be apportioned to the several counties in an amount
equal to that computed pursuant to the report filed by each county
pursuant to subdivision (d) of Section 2152.
(3) If the total is seven million dollars ($7,000,000) or more for
the fiscal year, the Controller shall compute percentages for the
apportionment of seven million dollars ($7,000,000) to the several
counties in the state for snow removal or snow grooming, or both, on
county roads, including the purchase of snow removal equipment
therefor, and shall apportion the amount to the counties in the
computed percentages. The percentage each county is to be apportioned
during the fiscal year shall be derived by adding its reimbursable
snow removal or snow grooming, or both, expenditures for the three
preceding fiscal years as to which the Controller has received snow
removal or snow grooming, or both, expenditure reports pursuant to
Section 2152, and dividing the sum by the total amount of
reimbursable snow removal or snow grooming, or both, expenditures by
all counties in the state during those fiscal years.
(b) On or before the first day of March of each year, the
Controller shall notify each county of the amount apportioned to it
pursuant to this section for expenditure for snow removal or snow
grooming, or both, on county roads during the following fiscal year.
SEC. 21. Section 2110.5 of the Streets and Highways Code is
amended to read:
2110.5. Notwithstanding Section 13340 of the Government Code, the
money payable to the counties under subdivision (c) of Section 2104
shall be apportioned monthly for heavy rainfall and storm damage on
county roads to the following counties in the named percentages:
Alameda............................... 2.629
Amador................................ .135
Butte................................. .161
Colusa................................ .339
Contra Costa.......................... 10.575
Del Norte............................. .251
Fresno................................ .639
Humboldt.............................. 4.935
Los Angeles........................... 9.913
Marin................................. 3.781
Mendocino............................. 2.084
Monterey.............................. 3.701
Napa.................................. 1.950
Nevada................................ .718
Orange................................ .051
Placer................................ .085
Plumas................................ .897
Riverside............................. 1.185
San Benito............................ 1.070
San Bernardino........................ 2.609
San Francisco......................... 1.016
San Diego............................. 2.760
San Luis Obispo....................... 5.782
Santa Barbara......................... 7.661
Santa Cruz............................ 12.162
Sierra................................ .333
Siskiyou.............................. .814
Sonoma................................ 10.238
Trinity............................... 2.137
Ventura............................... 8.543
Yuba.................................. .846
SEC. 22. The sum of one thousand dollars ($1,000) is hereby
appropriated to the Controller from the General Fund for
administrative costs associated with this act.
SEC. 23. This act is a bill providing for appropriations related
to the Budget Bill within the meaning of subdivision (e) of Section
12 of Article IV of the California Constitution, has been identified
as related to the budget in the Budget Bill, and shall take effect
immediately.