BILL NUMBER: SBX1 11 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY DECEMBER 18, 2008
INTRODUCED BY Senator Ducheny
DECEMBER 8, 2008
An act relating to the Budget Act of 2008.
An act to add Part 4.5 (commencing with Section 9601) to, and to add
Part 32 (commencing with Section 61001) to Division 2 of, the
Revenue and Taxation Code, and to add Section 2100.1 to the Streets
and Highways Code, relati ng to fuel, and making an
appropriation therefor.
LEGISLATIVE COUNSEL'S DIGEST
SB 11, as amended, Ducheny. Budget Act of 2008.
User fee: gasoline and diesel fuel.
This bill would express the intent of the Legislature to enact
statutory changes relating to the Budget Act of 2008.
Existing law imposes a levy of $0.18 per gallon on motor vehicle
fuel, commonly referred to as gasoline, and on diesel fuel. Under
Article XIX of the California Constitution, the portion of these
revenues that is derived from use in motor vehicles upon public
streets and highways is restricted for expenditure on street and
highway and certain mass transit guideway purposes.
This bill would, commencing April 1, 2009, impose a user fee of
$0.39 per gallon on gasoline and $0.31 per gallon on diesel fuel. The
bill would require the State Board of Equalization to adjust the
amount of the fee every 3 years consistent with the California
Consumer Price Index. The bill would require revenues from the fee to
be distributed pursuant to specified formulas. The bill would
require the State Board of Equalization to administer the user fees
in the same manner as the existing $0.18 per gallon levies. Revenues
from the fee would be required to be used solely for purposes
consistent with the requirements under law for a user fee of this
nature. The bill would continuously appropriate the fee revenues
deposited in the Motor Vehicle Fuel Account, and would continuously
appropriate the portion of fee revenues designated for apportionment
by the Controller to cities and counties, as specified, thereby
making an appropriation. The bill would enact other related
provisions.
The California Constitution authorizes the Governor to declare a
fiscal emergency and to call the Legislature into special session for
that purpose. The Governor issued a proclamation declaring a fiscal
emergency, and calling a special session for this purpose, on
December 1, 2008.
This bill would state that it addresses the fiscal emergency
declared by the Governor by proclamation issued on December 1, 2008,
pursuant to the California Constitution.
Vote: majority. Appropriation: no yes
. Fiscal committee: no yes .
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Part 4.5 (commencing with Section 9601)
is added to Division 2 of the Revenue and Taxation Code
, to read:
PART 4.5. MOTOR VEHICLE FUEL USER FEE
9601. (a) A user fee of 39 cents ($0.39) is hereby initially
imposed, commencing April 1, 2009, on each gallon of motor vehicle
fuel, as defined in Section 7326. The fee shall be deemed to be
imposed on the ultimate user of the motor vehicle fuel but shall be
collected in the same manner as provided in Part 2 (commencing with
Section 7301). All revenues from the user fee shall be used solely
for purposes consistent with requirements under law for a user fee of
this nature.
(b) The board shall adjust the amount of the fee in subdivision
(a) every three years consistent with the California Consumer Price
Index.
9602. All provisions governing Part 2 (commencing with Section
7301), including any exemptions and provisions governing claims for
refunds, shall apply to the administration of this part, except to
the extent inconsistent with this part or where the context otherwise
requires. For the purposes of this part, any reference to "tax" or
"license tax" in Part 2 (commencing with Section 7301) shall be
deemed to be a reference to the fee imposed by this part. The board
may adopt regulations to implement this part.
9603. (a) All revenues collected by the board pursuant to this
part shall be distributed pursuant to the process established in Part
2 (commencing with Section 7301), including the transfer of revenues
pursuant to Section 8353, which shall be distributed by the
Controller pursuant to Section 2100.1 of the Streets and Highways
Code.
(b) Revenues from the fee shall be subject to appropriation by the
Legislature, and shall not be continuously appropriated,
notwithstanding any provision of law to the contrary in Part 2
(commencing with Section 7301) of this code or Chapter 3 (commencing
with Section 2100) of Division 3 of the Streets and Highways Code,
except that the continuous appropriation specified in Section 8352
shall be continued in effect, and except that the appropriation
provided in paragraph (1) of subdivision (b) of Section 2100.1 of the
Streets and Highways Code shall be in effect.
9604. If Part 2 (commencing with Section 7301) or any relevant
portion thereof is repealed, all references in this part to Part 2
(commencing with Section 7301) shall be deemed to refer to that part
as it existed immediately prior to repeal.
SEC. 2. Part 32 (commencing with Section 61001) is
added to Division 2 of the Revenue and Taxation Code
, to read:
PART 32. DIESEL FUEL USER FEE
61001. (a) A user fee of 31 cents ($0.31) is hereby initially
imposed, commencing April 1, 2009, on each gallon of diesel fuel, as
defined in Section 60022. The fee shall be deemed to be imposed on
the ultimate user of the diesel fuel but shall be collected in the
same manner as provided in Part 31 (commencing with Section 60001).
All revenues from the user fee shall be used solely for purposes
consistent with requirements under law for a user fee of this nature.
(b) The board shall adjust the amount of the fee in subdivision
(a) every three years consistent with the California Consumer Price
Index.
61002. All provisions governing Part 31 (commencing with Section
60001), including any exemptions and provisions governing claims for
refunds, shall apply to the administration of this part, except to
the extent inconsistent with this part or where the context otherwise
requires. For the purposes of this part, any reference to "tax" in
Part 31 (commencing with Section 60001) shall be deemed to be a
reference to the fee imposed by this part. The board may adopt
regulations to implement this part.
61003. (a) All revenues collected by the board pursuant to this
part shall be distributed pursuant to the process established in Part
31 (commencing with Section 60001), including the transfer of
revenues pursuant to Section 60653, which shall be distributed by the
Controller pursuant to Section 2100.1 of the Streets and Highways
Code.
(b) Revenues from the fee shall be subject to appropriation by the
Legislature, and shall not be continuously appropriated,
notwithstanding any provision of law to the contrary in Part 31
(commencing with Section 60001) of this code or Chapter 3 (commencing
with Section 2100) of Division 3 of the Streets and Highways Code,
except that the continuous appropriation specified in Section 60652
shall be continued in effect, and except that the appropriation
provided in paragraph (1) of subdivision (b) of Section 2100.1 of the
Streets and Highways Code shall be in effect.
61004. If Part 31 (commencing with Section 60001) is repealed,
all references in this part to Part 31 (commencing with Section
60001) shall be deemed to refer to that part as it existed
immediately prior to repeal.
SEC. 3. Section 2100.1 is added to the
Streets and Highways Code , to read:
2100.1. (a) Notwithstanding Section 2100, the Highway Users Tax
Account shall hereinafter be known as the Highway Users Revenue
Account. Any reference in law or regulation to the Highway Users Tax
Account shall be deemed to refer to the Highway Users Revenue
Account.
(b) The revenues deposited in the Highway Users Revenue Account
pursuant to Sections 8353 and 60653 of the Revenue and Taxation Code
shall be used solely for purposes consistent with requirements under
law for a user fee of this nature. Notwithstanding any other
provision of this chapter to the contrary, those revenues shall be
distributed or transferred by the Controller as follows, except as
provided in subdivision (c):
(1) Thirty-three percent of total revenues in the Highway Users
Revenue Account are continuously appropriated to the Controller and
shall be apportioned to cities and counties for the purposes
authorized by this subdivision. The formulas in this chapter
applicable to cities and counties shall be used to make an initial
apportionment of funds under this paragraph, and all requirements in
this chapter pertaining to those formulas shall apply to those funds.
An additional amount from the account equal to the difference
between the total amount required to be apportioned pursuant to this
paragraph and the amount of the initial apportionment shall further
be apportioned to cities and counties based on the applicable
formulas set forth in Section 7104.2 of the Revenue and Taxation
Code, with 50 percent of the additional amount to be apportioned to
counties pursuant to subparagraph (A) of paragraph (3) of subdivision
(c) of Section 7104.2 of the Revenue and Taxation Code, and with 50
percent of the additional amount to be apportioned to cities pursuant
to subparagraph (B) of paragraph (3) of subdivision (c) of Section
7104.2 of the Revenue and Taxation Code, and the requirements in
subdivisions (d), (e), (f), and (g) of that section shall apply to
those funds.
(2) Forty-five percent of the total revenues in the Highway Users
Revenue Account shall be transferred to the State Highway Account for
expenditure in accordance with Section 163, except that a minimum of
20 percent of the revenues transferred to the State Highway Account
pursuant to this paragraph shall be available for appropriation to
capital projects to be programmed in the state transportation
improvement program.
(3) Twenty-two percent of the total revenues in the Highway Users
Revenue Account shall be transferred to the Transportation Funding
Stabilization Account, which is hereby created in the State
Transportation Fund. Revenues in the account shall be available for
appropriation to transportation purposes as specified by statute.
(c) Prior to making the distributions pursuant to subdivision (b),
an amount shall be made available from the revenues deposited in the
Highway Users Revenue Account pursuant to Sections 8353 and 60653 of
the Revenue and Taxation Code for the purposes of maintenance and
repair of highways in units of the state park system pursuant to
Section 2107.7.
SECTION 1. It is the intent of the Legislature
to enact statutory changes relating to the Budget Act of 2008.
SEC. 2. SEC. 4. This act addresses
the fiscal emergency declared by the Governor by proclamation on
December 1, 2008, pursuant to subdivision (f) of Section 10 of
Article IV of the California Constitution.