Who Needs the Gas Tax?

Page 1

Counties fund local roads with the state motorfuel tax This tax is levied per gallon

18 ¢

1

Gasoline was a proxy for road use

FEDERAL TAX

18.4 ¢ *Dropping to 12 cents in 2015

START YOUR ENGINES

}

RE EVENUE

CHART C RETAIL SALES AND USE TAX FROM THE SALE OF

MOTOR VEHICLE FUEL TAX

MOTOR VEHICLE FUEL TAX

DIESEL FUEL TAX

DIESEL FUELS

(BASE EXCISE TAX)

(PRICED-BASED EXCISE TAX - GASOLINE)

(DIESEL - USE FUEL)

Revenue derived from the sales tax on diesel fuel sales is distributed

Tax on Motor Vehicle Fuel - 18 cents per gallon;

Tax on Motor Vehicle Fuel - 18 cents per gallon;

Excise tax on diesel fuel - 10 cents per gallon.

by formula to the Public Transportation Account

MOTOR VEHICLE WEIGHT FEES

MOTOR VEHICLE REGISTRATION,

Commercial vehicle weight fees are determined by gross

$46 Motor Vehicle Registration / $32 Driver's License

MOTOR VEHICLE LICENSE FEES

STATE OF CALIFORNIA DEPARTMENT OF TRANSPORTATION DIVISION OF BUDGETS

DRIVER LICENSES, ETC.

Tax on general aviation gasoline - 18 cents per gallon;

vehicle weight (maximum weight of the loaded vehicle).

0.65% of the market value of vehicles, as determined by the

$52 Off-Highway Vehicle Registration

Department of Motor Vehicles.

Vehicle Code, Sections 9250-9271 (Motor Vehicle Reg); 14900 & 14900.1 (Driver's Lic),

(Amount in excess of 0.65% shall be diverted to General Fund)

Revenue & Taxation Code Sections 7101-7107, 6051.8, 6201.8, 6357.3

Revenue & Taxation Code Sections 7360(a), 8351-8360, 8651(a) & 7392

Revenue & Taxation Code Sections 7360(b)

6051.8, 6201.8 & 8351-8360

Vehicle Code, Sections 9400-9410 & 42205(a)

38225, 38225.4, 38225.5 & 38230 (Off-Highway Vehicle Registration), 1678 & 1685

Revenue & Taxation Code, Sections 10751-10760

$610,777,000

$2,870,427,500

$2,868,121,500

$287,645,000

$946,000,000

$2,822,031,000

$489,475,000

in the State Transportation Fund.

Tax on aircraft jet fuel - 2 cents per gallon.

Revenue & Taxation Code Sections 60050(b)

(January 2013)

AMOUNTS SHOWN ARE FROM THE PROPOSED 2013-14 GOVERNOR'S BUDGET SUBMITTED TO THE LEGISLATURE IN JANUARY 2013. THESE AMOUNTS ARE SUBJECT TO CHANGE DURING THE LEGISLATIVE BUDGETARY REVIEW PROCESS. MOTOR VEHICLE FUEL ACCOUNT

Reserves……………………………………………………………………………

(2660-0061)

Escheat of Unclaimed Checks and Warrants…………………………….……

Revenue & Taxation Code, Section 8351

$0

TRANSPORTA ATION TAX FUND N

HIGHWAY USERS TAX ACCOUNT

$1,083,000

*ADJUSTMENTS FOR CASH ACCOUNTING OF EXPEDITURES FOR 5 ACCOUNTS REFLECT DIFFERENCES BETWEEN PRIOR YEAR ACCRUALS AND ACTUAL EXPENDITURES/REVENUES ON YEAR END FINANCIAL REPORTS. CONSISTENT WITH PAST PRACTICE, THESE 5 FUNDS ARE DISPLAYED ON A CASH BASIS AS OPPOSED TO THE MORE COMMON BUDGETARY LEGAL BASIS.

(2740-0064)

Streets & Highways Code Sections 2100 - 2128.1

$1,266,000

Revenue & Taxation Code, Section(s) 11001-11006 $0

Reserves……………………………………………..…………………..……………

$2,467,000

Motor Vehicle Fuel Account…………………………………….…………………

$5,688,367,000

$6,031,010,000 , , ,

Resources………………………………………………………….………………

$5,688,367,000 , , ,

Other Regulatory Licenses and Permits……………………………………… Resources……………………………………………...…………………………

MOTOR VEHICLE LICENSE FEE ACCOUNT

(9350-0062)

$6,026,194,000

Excise Tax ………………………………………………………………………… Investment Income………………………………………………………………

$160,000

Reserves………………………………………………………………………………..…

$100,000

Investment Income……..….…………………………………………………...…………

$200,000

Motor Vehicle Account….….………………………………………………...………… Motor Vehicle License Fees…………………………………………...…………………

$489,475,000

Resources………...….…..…………………………….………...……...………………

$489,935,000

**TO REIMBURSE DEBT SERVICE FOR GENERAL OBLIGATION BONDS.

All money in the Account appropriated by Streets & Highways Code, Section 2101, for the acquisition of right of way, construction, reconstruction, improvement, and maintenance of public streets and highways. Department of

Aeronautics

Department of

State Board of

State

Department of

General

Balance to

Food & Agriculture

Account

Boating and Waterways

Equalization

Controller

Parks & Recreation

Fund

Highways Users

Off-Highway Vehicle

For taxes imposed upon the

Transfers made monthly.

Agriculture Account

Harbors & Watercraft

LOCAL APPORTIONMENTS

Tax Account For cost of duties

Represents the amount

Represents the amount paid

attributable to fuel taxes

attributable to fuel

used for agriculture

taxes used to propel

Account attributable to fuel

off-highway purposes,

aircraft.

taxes used to propel vessels.

imposed by the Motor

to the Motor Vehicle Fuel

For cost of duties

Vehicle Fuel Tax Law.

Trust Fund

imposed by the Motor

distribution of motor vehicle

$61,226,000

Dept of

State

Balance to

Accumulated

Cities

Transportation

Parks &

Controller

State Highway Account

Balance

Based on Registered

Based on Registered

Based on Population

Account

Vehicles, Lane Miles

Vehicles & Lane Miles

Recreation

$304,355,000

Costs S&HC,Sec 2101,CS 25.5

highways in

S&HC, Sect(s) 2103(a)(3)(A) &

Information System

R&TC, Sect 8352.6

R&TC, Sect 8352.4(b)

R&TC, Sect 8352.4

CS 8.88

R&TC, Sect 8352.1(b), (d)

and various Budget Acts

R&TC, Sect 8352.6 (a)(2),(3)

R&TC, Sect(s) 8353, & 9303

$5,454,000

$30,554,000

$27,379,000

$4,320,000

$87,875,000

$109,752,000

$5,688,367,000

TO A

TO A

TO A

Fund

System for CA State Operations

Administrative

CS 8.88

BA 1730-001-0064

R&TC, Sect 11003

CS 25.5

$110,000

$5,717,000

$16,716,000

TO A

S&HC, Sect 2104

S&HC, Sect(s) 2107 & 2107.5

S&HC, Sect 2106 (b)

BA 3790-011-0062 S&HC, Sect 2107.7

$299,210,000

$193,348,000

$0

$3,400,000

TO CITIES & COUNTIES

TO COUNTIES

$17,000

Balance

A

OTHER STATE AGENCIES,

Administrative

$16,716,000

FUNDS & ACCOUNTS

Costs

Capital Outlay

Air Resources Board………………………...………….………

$ 119,902,000

California Highway Patrol………………………………………

$ 1,839,849,000

California Transportation Commission………………………… $0

$467,290,000

CS 25.25 &

TO B

Dept of Justice……………………………………………………

$ 25,528,000

Dept of Motor Vehicles - Licenses………………………………

$ 963,400,000

Dept of Food and Agriculture……………………………………

TO A

TO A

TO A

TO A

TO A

$0

$265,263,000

$1,173,648,000

Highway Users Tax Account - Weight Fee Backfill……………………………………………

Streets & Highways Code, Section 182

$1,691,797,000

MASS

PROGRAM

HIGHWAY TRANSPORTATION PROGRAM STATE OPERATIONS Capital Outlay Support

$ 1,000,000 $ 141,000 141 000 $ 1,000,000

Rehabilitation,

State Funds:

Improvements,

DIESEL FUELS

New Facilities

PLANNING

Transportation

STATE

STATE

Commission

OPERATIONS

$638,315,000

State Funds:

$61,215,000

$292,000

$ 980,000

Operations

Assistance

System for CA

Balance

$0

CS 8.88 $55,000

$0

State Highway

Secy for Business,

Account

Transp. & Housing $300,000

$637,000

State Operations

Reduction Fund

CS 8.88

(DIESEL - USE FUEL)

Interest Payments $1,000,000

Maintenance

MOTOR VEHICLE WEIGHT FEES $ 6,372,000

Food & Agriculture

BA 8570-001-0044

Historic Property Maintenance Fund……………………….....

Motor Vehicle Account……………………………….....………

Pedestrian Safety Account…………………………...…………

$ 10,000

Public Transportation Account………………………..…………

$ 38,850,000

State Highway Account…….……………………………..……

$ 383,670,000 Vehicle Code, Sections 9400-9410 & 42205(a)

$0

Traffic Congestion Relief Fund……………………...….………

$ 7,074,000 $0

Secy for

Prefunding Health and

Transportation Investment Fund…………………………………

Transportation Agency

Dental Benefits for Annu.

TOTAL………………………………………………………….…

$25,000

$2,524,000

$ 15,138,000

$946,000,000

Transportation Deferred Investment Fund……………………

Transportation Financing Subaccount………………………… Subaccount

BA 9651-001-0044

$2,731,845,000

$142,372,000

TO A

TO A

TO A

$14,526,000

TO A

31 USC 3335&6503 (Federal)

$1,344,229,000

BA 9625-001-0042 ((State))

TO A

TO B

$489,475,000

FEDERAL FUNDS

Federal Funds:

Road Damage

DEPARTMENT OF TRANSPORTATION

$118,140,000

$3,240,171,000

$2,356,801,000

$2,164,967,000

$1,117,000

$83,400,000

$72,179,000

$64,968,000

$1,049,691,000

$92,848,000

$383,670,000

TO A

TO A

$1,784,113,000

Aeronautics Account………………………………………………

TO B

PEDESTRIAN SAFETY ACCOUNT

LOCAL TRANSPORTATION LOAN ACCOUNT

(2660-2500)

Reserves……………………………………………………………………………

(2660-0061)

Escheat of Unclaimed Checks and Warrants…………………………….…… Excise Tax …………………………………………………………………………

(2660 0041) (2660-0041)

(2660 0046) (2660-0046)

$1,502,000

Reserves…………………………………………………………………...……………

Aeronautics i A Account…………………………………………….……..…

$30,000 $30 000

B l Balance

B l Balance

$637,000

$10,000

$4,018,000

$610,777,000

TO B

$25,046,000

State Highway Account……………………………………...……………

$2,054,000 $25,000,000

$1,000

Accumulated

Retail Sales and Use Tax………………………………………….…….. Transportation Deferred Investment Fund………………………………

$ 299,210,000

TOTAL…………………………………………….………………

$ 1,871,978,000

Revenue & Taxation Code, Section(s) 11001-11006 $0

Reserves………………………………………………………………………………..…

$160,000

Motor Vehicle Fuel Account…………………………………….…………………

$5,688,367,000

Investment Income……..….…………………………………………………...…………

$100,000

Resources………………………………………………………….………………

$5,688,367,000 , , ,

Motor Vehicle Account….….………………………………………………...…………

TO B

LOANS AND DIVERSIONS Outstanding Transportation Loans as of December 31, 2012

$973,045,000

Resources……………………………………………………………...…

$200,000

Motor Vehicle License Fees…………………………………………...…………………

$489,475,000

Resources………...….…..…………………………….………...……...………………

$489,935,000

State Highway Account………………………………………

$ 132,000,000

Public Transportation Account……………………………… construction, reconstruction, improvement, and maintenance of$ 265,000,000 public streets and highways. $7,416,000

Resources……………………………………………………...………………………

Department of

Aeronautics

Food & Agriculture

LOCAL

Public

ASSISTANCE

Transportation

Counties, and Airport $3,663,000

$1,287,000

$ 30,000

Adjustment

California

for Cash Accounting of

Balance to Accumulated

Fund

Tax Account

Adjustment

Controller

California Transportation

$71,100,000

$37,787,000 distribution of motor vehicle

$6,000 BA 0521-001-0046

BA 2600-001-0046 State Parks &

$1,450,000

Planning

TO B

State Operations $8,592,000

Recreation Fund

$193,506,000

$44,387,000

$188,637,000

$6,856,000

Balance

$107,851,000

$ 227,000,000

Costs

$ 328,000,000

S&HC,Sec 2101,CS 25.5

$ 30,000,000 highways in $ 1,148,000,000

BA 0840-001-0062 $1,537,000

$ 2,278,000,000 state parks.

$139,000

R&TC, Sect 8352.6

R&TC, Sect 8352.4(b)

R&TC, Sect 8352.4

CS 8.88

R&TC, Sect 8352.1(b), (d)

and various Budget Acts

R&TC, Sect 8352.6 (a)(2),(3)

R&TC, Sect(s) 8353, & 9303

$5,454,000

$30,554,000

$27,379,000

$4,320,000

$87,875,000

$109,752,000

$5,688,367,000

TRANSPORTATION DEBT SERVICE FUND

ENVIRONMENTAL ENHANCEMENT

(2660-3107)

AND MITIGATION PROGRAM FUND

TO A

Revenue & Taxation Code, Section 7104

TO A

TO A

TO A

TO A

Government Cod, Section 16965

HISTORIC PROPERTY

$1,379,420,000

$299,210,000 MAINTENANCE FUND

(2660-0183)

$0

$8,941,000

State Highway Account………………………………….………………………………………………………………………

$974,353,000

$35,000,000

Resources………………………………………………………………….……………………………………………………

$974,353,000

Resources……………………………………………......…………………………………………………………………

$43,941,000 , ,

Adjustment for

Adjustment for

Cash Accounting of Expenditures*

Cash Accounting of Expenditures*

(Local Assistance)

(Capital Outlay)

$6,000,000

$26,300,000

Accumulated

The Transportation

Accumulated

Balance

Agency

Balance

$11,641,000

$974,353,000

OTHER FUND DS

(GO Bonds)

$193,348,000

$ 755,153,000 $ 658,734,000

$6,347,000

Investment Income………………………………………………………………….………..…… In vestment In come………………………………………………………………….………..……

$26,000

State Highway Account…………………………………………………………………………..…

$0

Resources…………………………..………………………………………………………………

$6,373,000

Local

Secretary for

Finanacial Information

$0

Assistance

Resources

Systems for California

TO B

$0

$0

TRAFFIC CONGESTION RELIEF FUND Highway Users Tax Account - Price-Based Excise…………………………………………… (2660-3007)

$1,173,648,000

Code, Section 14556.5 Highway Users Tax AccountGovernment - Weight Fee Backfill……………………………………………

TO COUNTIES

$27,000,000 $27,000,000

$31,074,000

Traffic Congestion

Public Transportation

Relief Fund

Account

$81,362,000 , ,

$2,054,000

Unclassified

Adjustment for Cash Accounting

Adjustment for Cash Accounting

Accumulated

State

State

of Expenditures*

of Expenditures*

Balance

Controller

Operations

$792,000

(Local Assistance) $4,000,000

(Capital Outlay) $20,000,000

$7,074,000 , ,

$0

$9,752,000 , ,

($83,416,000) ( )

Local

Capital

Adjustment for Cash

Adjustment for Cash

Bicycle Tansportation Account……………………………………… Corridor Mobility Improvement Account ……………………………

$ 1,165,000

Federal Trust Fund……………………………………………..………

$ 11,782,000

Financial Information

Operations

System of California

$0

$1,647,000

Accumulated Balance

(Local Assistance)

(Capital Outlay)

Highway Railroad Crossing Safety Account………………………… Highway Safety, Rehabilitation & Preservation…………………… Historic Property Maintenance Fund ……………………………..…

CS 8.88 $8,000

$574,000

TO A

TO B

Rehabilitation,

Gov Government Code, Section 8879.23

State Funds:

$2,697,503,000

Revenues (Proceeds from Sale of Bonds)…………………..……………………………………

Operational

$668,206,000

Investment Income Transfers:

PROP OPOSITION 1A & 1B - TRANSPOR ORTATION BON ONDS

Improvements,

allocations to Cities & $0

Federal Funds:

6054 - California Ports Infrastructure, Security, and

Air Quality Improvement Account……………...................................…………

New Facilities

$0

Resources……………………………………………………….………………………………………

$0

Operational

Counties for: $0

$638,315,000

, ,

-$316,813,000

6055 - Corridor Mobility Improvement Account……………………………..…………..….…

Fund Balance

New Facilities $0

$0

Commute Management, Traffic Operations, Permits,

State Funds:

on local roads, railroad

$271,219,000

-$582,246,000

-$250,829,000 crossings, traffic signals,

Federal Funds:

$3,687,000

$ 252,000

AB

Assembly Bill

Acct

Account

Assess

Assessment

BA

Budget Act

CA

California

Comm

Commission

CS

Control Section

Dev

Development

Fd

Fund

State

Legal

Federal Funds: State Funds:

Tort Claims,

$3,848,000

Operations

Outlay

$1,015,000

$101,460,000

State Transit

CA Transportation

Fund

State

Local

Assistance (Local)

Commission

Balance

Operations

Assistance

$54,000

$0

$659,000

$171,188,000

$5,000,000$479,717,000 TO A

$1,859,111,000

CA Transportation

$78,886,000 Reduction Fund

$96,000

TO A

Commission

Maintenance Structures, Traffic

(2660-6043)

$3,240,171,000

Assistance $66,750,000

$0

$1,579,000

$14,778,000

Fund

Outlay $10,188,000

Balance $0

$2,356,801,000

$2,164,967,000

$1,117,000

TO

A

State Operations $7,772,000

Local Assistance $24,962,000

$83,400,000

$72,179,000

TO A

State

Local

CA Transportation

Fund

Balance

Operations

Assistance

Commission

Balance

$9,000

$0

$444,000

$21,435,000

$34,000

$0

Motor Vehicles $946,484,000 VC, Sect 42271 (b)

Judicial Branch

Dept Public Health

Balance

$3,043,000

BA 4265-001-0044

State

Commission $141,000

$2,604,000

Office of

Local Transportation Loan Account……………………………

$ 4,018,000

Motor Vehicle Account……………………………….....………

$ 237,114,000

Secy for

(2660-6072)

TO A

and Port Security Fund……………………………………………………………………………. Resources……………………………………………………………………………………………

$383,670,000

TO A

State Operations $31,902,000

Capital Outlay $1,784,113,000 $251,588,000

Prefunding Health and

BA 9651-001-0044

$2,731,845,000

$142,372,000

TO A

TO A

TO A

TO A

PEDESTRIAN SAFETY ACCOUNT (2660-2500)

$128,636,000

3

Reserves……………………………………………………………………………………

$10,000

Resources…………………………………………………………………...……………

$10,000

(2660-2501)

TOTAL……………………………………………………………

$ 4,420,917,000 $ 4,602,218,000

Reserves…………………………………………......……… Interest on Loans…………………………………………… Resources………………………………………………….

Accumulated B l Balance

Public Utilities Code, Section 21680 et seq. and Revenue & Taxation Code, Section 8352.3

Public Utilities Code, Section 99310 et seq.

Investment Income………………………………………………...………

$637,000

$10,000

$4,018,000

Resources……………………………………………………...………………………

Transportation Deferred Investment Fund……………………………… Cash Adjustment for Transportation Fund………………………………

$ 193,348,000

Counties………………………………………………………...…

$ 299,210,000

Cities and Counties……………….………………………………

$ 1,379,420,000

TOTAL…………………………………………….………………

$ 1,871,978,000

$2,054,000

TO B

LOANS AND DIVERSIONS Outstanding Transportation Loans as of December 31, 2012 Pre-Proposition 42 (Tribal Gaming Revenues)

(2660-0052)

TRANSPORTATION FINANCING SUBACCOUNT (2660-6801)

Public Utilities Code, Section 21602(e) - (f)

Government Code 14554 (a)

State Highway Account………………………………………

$ 132,000,000

Public Transportation Account………………………………

$ 265,000,000

Transportation Congestion Relief Fund…………………… Subtotal…………………………………………………………

$ 482,000,000 $ 879,000,000

LOCAL

CAPITAL

Public Utilities

University of

Adjustment

Accumulated

Total

Commission

California

for Cash Accounting of

Balance

Reimbursements

Public Transportation Account………………………………

$ 2,000,000

R&TC, Sect 7204.4; Other Receipts

Transportation Congestion Relief Fund……………………

$ 249,000,000

Subtotal…………………………………………………………

$ 251,000,000

OPERATIONS

ASSISTANCE

OUTLAY

Public

Accumulated

Total

Mass

Mass

Mass

OPERATIONS

ASSISTANCE

Transportation

Balance

Reimbursements

Transportation

Transportation

Transportation

State Funds:

Cities………………………………………………………...……

$25,000,000

$180,865,000 $973,045,000 LOCAL AIRPORT LOAN ACCOUNT

R&TC, Sect 7204.4;

LOCAL APPORTIONMENTS

$14,000 $4,018,000

STATE LOCAL

Account

TO B

$25,046,000

Federal Trust Fund……………………………...………………………… Resources……………………………………………………………...…

$7,416,000

STATE

(1) Grants to Cities,

$4,004,000

$610,777,000

Retail Sales and Use Tax………………………………………….…….. State Highway Account……………………………………...……………

$23,000

State Funds:

State Funds:

$5,434,000 BA 8660-001-0046

$980,000 PUC, Sect 99315

4

Government Code, Section 64000 (g) - (h)

B l Balance

$5,454,000

$ 436,000 $ 180,865,000

State Highway Account…………………………………………

Accumulated

$1,502,000

FEDERAL FUNDS

Aeronautics Account……………………………………………… Public Transportation Account………………………………… LOCAL TRANSPORTATION LOAN ACCOUNT

$30,000 $30 000

Reserves………………………………………………..……………………

TO B

DEPARTMENT OF TRANSPORTATION

TO B

Aeronautics i A Account…………………………………………….……..…

$1,000

$0 $ 11,641,000 $ 724,963,000

$237,114,000

$283,490,000

(2660 0046) (2660-0046)

$436,000

$ 7,074,000

Transportation Investment Fund…………………………………

PUBLIC TRANSPORTATION ACCOUNT

Sale of Documents……………………………………………………………..………

$ 15,138,000

TOTAL………………………………………………………….…

$14,526,000

(2660 0041) (2660-0041)

Federal Trust Fund………………………………………………………………………

$ 10,000 $ 383,670,000

Traffic Congestion Relief Fund……………………...….……… Transportation Deferred Investment Fund……………………

$8,727,000

BA 0521-001-0044 $25,866,000

AERONAUTICS ACCOUNT

Motor Vehicle Fuel Account.………………………………………………...…………

Expenditures (Local)* $70,064,000

Mass

BA 6440-001-0046

Reserves……………………………………………………………….…….….………

$15,816,000

Proposition 42

Reserves…………………………………………..………………

$0

Proceeds from Sale of Bonds……………………………………

$1,000

General Fund Loans

$30,000

me compa ed o evenue n ea do a s

200

6

4

100

VMT n m ons

150

OTHER FUND DS

5

Today, many counties rely on local sales taxes, straining the user fee relationship

Among Lower Per Cap ta Revenue Count es Many are Us ng Loca Opt on Sa es Taxes Pe Cap a Revenue and Pe Cap a DVMT b Coun

16

5

50 1970

1990

1992

1994

1996

1998

2000

2002

2004

2006

2008

2010

6

1980

1990

Ad usted Revenue

2000

2010 VMT

PROP OPOSITION 1A & 1B - TRANSPOR ORTATION BON ONDS

2

Pe Cap a Re enue and Pe Cap a DVM B Coun $250 N RR

fine p nt on methodo ogy Th s p o ect e ed on nte v ews w th expe ts at state and oca t anspo tat on agenc es as we as past esea ch on gaso ne tax oad use cha ges and t anspo tat on und ng A g aphs we e made n STATA us ng data ava ab e on ne om mu t p e CA agenc es

7

There a few things happening:

5. Cities are spending more on roads 6. We haven’t raised the gas tax 7. Fuel efficiency standards are rising yet VMT appears to be flatlining.

SAN A CRUZ SAN OAQU N

SO ANO SACRAMEN O VEN URA

SAN MA EO

SAN BERNARD NO

R VERS DE SAN D EGO

CON RA COS A

8 N O

MONO

75

UM

M R O

G NN N

K OU

N R N

50

75

Pe Cap a Da y VMT M es

Twenty counties have passed local sales tax measures

15

17 5

20

22 5

25

27 5

30

32 5

35

Per Cap a Da y VMT M es

O U

O

25

12 5

A AMEDA

OS ANGE ES

SAN RANC SCO

10

RN

100

10

Who Needs the Gas Tax?

MAR N

SAN A BARBARA

12

ORANGE

10

Casey Osborn | Client Steven Keck Caltrans | Advisor Professor Marty Wachs

MON ERE

SAN A C ARA

25

A story about financing roads in California counties, told in ten parts, with pictures

RESNO

S AN S AUS

MODO

50

55 mpg by 2025

14

10

200

Pe Cap a Revenue $

In San Francisco, for example, state revenue makes up a only 11% of the overall revenue forecast

4

O O

SONOMA

8

3

P ACER NAPA

Ru a coun es have h ghe pe cap a VMT and ece ve mo e evenue pe cap a

35

Ad us ed Tax Ra e 2012 do a s

$ 38,850,000

State Highway Account…….……………………………..……

$283,490,000

Fund Balance $0

##

Interest Income...…………….…………………………………………...……………

2015

STATE ROUTE 99 ACCOUNT Government Code, Section 8879.23 (b) Highway g y Safety, y, Traffic Reduction,, Air Qu Quality y $0

Fund Balance $0

Streets & Highways Code, Section 894.6 et seq.

Reserves…………………………………………………………………...……………

2010

$ 85,000

Pedestrian Safety Account…………………………...………… Public Transportation Account………………………..………… $0

BA 2700-001-0044

Dental Benefits for Annu.

$2,524,000

2005

$ 574,000

Transportation Financing Subaccount………………………… Subaccount Transportation Agency

2000

$ 18,493,000

Motor Vehicle License Fee Account…………………….………

CS 8.88 Off. of Traffic Safety

BA 3360 3360-001-0044 001 0044 Environmental License

1995

$0

Historic Property Maintenance Fund……………………….....

System of CA

$4,026,000 BA 3980-001-0044

1990

$ 6,372,000

Highway Users Tax Account………………………………..……

CS 25.25

Environmental Health Hz Assess

GC, Sect 17561 BA 8885-295-0044

1985

$ 637,000

Local Airport Loan Account…….……………………….………

BA 8570-001-0044

1980

$ 1,287,000

Mitigation Program Fund……………………………………… $0

Commission on State Mandates

Development $24,000

ACCUMULATED BALANCES

Financial Info.

Food & Agriculture $6,674,000

1975

Environmental Enhancement &

Controller

BA 7730-001-0044

$1,599,000

B

Aeronautics Account………………………………………...…… Bicycle Transportation Account……………………………..…

$12,680,000 Energy Resources

Chap 805, Statutes of 2002

Plate Fund

$0

$92,848,000

Accumulated

Protection $1,846,000

Dept of $197,000 BA 0250-001-0044

Secy Environmental

BA 0555-001-0044

$25,000

Government Code, Section 8879.23 (l)(1)

TO A

Franchise Tax Bd

$25,528,000

$66,649,000

RELIEF, AND TRAFFIC SAFETY ACCOUNT (9350-6065)

$1,049,691,000

Various BAs

Dept of

BA 0820-001-0044

GC, Sect 16475

and Port Security Fund……………………………..………………………………………………………………………

Department of Finance $0

Dept of Justice $200,000

TO A

Resources……………………….………………………………………………………………………...…………….…

Fund Balance $0

$64,968,000

TO A

Fund

Commission

LOCAL STREETS AND ROAD IMPROVEMENT, CONGESTION

$95,054,000

CA Transportation Commission $87,000

Motor Vehicle

Conservation and

CA Transportation

Highway g y Safety, y, Traffic Reduction,, Air Quality Q y

BA 9625-001-0042 ((State)) $95,054,000

Capital Outlay $62,233,000

$119,902,000

VC, Sect 42271 (c)

GC, Sect 16475

GC Sect 14556.7

31 USC 3335&6503 (Federal)

and Port Security Fund……………………………………………………………………………………………

Air Resources Bd

$1,778,634,000 $0

BA 0520-001-0044

License Fee Acct

Congestion Relief Fund $50,000,000

Public Law 101-453

(2660-6064)

Highway g y Safety, y, Traffic Reduction,, Air Quality Q y

$198,062,000

Capital

CA Highway Patrol

Transp. & Housing $300,000

GC, Sect 16475

TO A

Transportation

Resources……………………………………………………….…………………………………………………

Local $118,140,000

Local

VC Sect VC, SOperations t 9400.4 9400 4 and d S&HC 183 183.1 1 Assistance

Secy for Business,

Account

Other Transfers $21,913,000

Interest Payments

Government Code, Section 8879.23 (k)(1) $198,062,000

$1,344,229,000

Authority

$121,124,000

State Highway

(2660-6063)

$21,913,000

HIGHWAY SAFETY, REHABILITATION & PRESERVATION ACCOUNT

Street and Highways Code, Section 2704.04-2704.095

State Funds: Federal Funds: High Speed Rail

Accumulated

Government Code, Section 8879.23 (j)(1)

Resources……………………………………………………….…………………………………………

$1,000,000

Resources……………………………………………………….……………………………………

$3,218,372,000

GC, Sect 16475; $1,419,964,000

HIGHWAY-RAILROAD CROSSING SAFETY ACCOUNT

and Port Security Fund……………………………………………………………………………………

to Federal Govt

High-Speed g p Passenger g Train Bond Fund…………………………………………………………

$2,822,031,000

Highway Safety, Traffic Reduction, Air Quality $16,366,000

State

Balance

CS 8.88

$ 980,000

Vehicle Registration, Driver's License, & Off-Highway Fees…………………………….…… Resources…………...………………………………………………………………..……………

Capital Outlay

various Bond Funds -$300,324,000

Government Code, Section 8879.23 (i)

$ 27,240,000

$50,000

General Fund

$16,366,000

TO A

$1,000,000 BA 6440-011-0042

PROPOSITION 1A

Transportation

$ 871,689,000 , ,

$692,000

$974,353,000

$21,423,000Fund

Outlay

Streets & Highways Code

United States Code

Vehicle Code

$ 5,893,000

State Transit Assistance……..…………………………………

$ 5,926,282,000

GC, Sect 16475

1970

Recently, this system hasn’t been working so well.

$ 1,846,000

State Controller's Office…………………………………………

TOTAL……………………………………………………………

TO B

1965

Tax Ra e

$ 2,530,000

State Board of Equalization…………..…………………………

$0

Balance

1960

$ 974,353,000

Secretary for Environmental Protection………………………

$1,000,000

Air Pollution Control Fund…………………………………………………………………………

Section

USC VC

The Transportation Agency (GO Bonds)**……………………

$1,802,000

$0

Secretary

$0

$ 9,282,000 $ 9,019,000

University of California………………………………………....

$637,000

1955

$ 4,026,000 , ,

Public Utilities Commission……………………………………… Prefunding Health and Denatl Benefits for Annuitants

$69,500,000

$66,100,000

Fund

$ 121,124,000

Miscellaneous Revenue, Fees, Permits……………………….………………………….………

CS 8.88 $55,000

1950

$ 8,760,000 $ 214,537,000

High Speed Rail Authority………………………………………

Secretary for Transportation Agency $234,370,000

1945

$ 34,423,000

General Fund………………………………………………………

Miscellaneous Services to Public (Sale of Information)…………………………….…………

State Transportation Improvement Program

Trans

Balance

$187,000

Resources……………………………………………………….…………………………………………………………

$ 141,000 141 000 $ 1,000,000

$642,000

Return of ARRA

Debt Service

Capital Earthquake Risk

STIP Fund

Commission

and Port Security Fund…………………………………………………………….………………………………………

System of CA

$ 1,000,000

Federal Government Interest Payments………………………

$89,669,000

Financial Info.

Regional Improvement Program

S&HC Sect Secy

Outlay $194,102,000

$ 1,599,000

Earthquake Risk Reduction Fund of 1996…………………… Energy Resources, Resources Con & Dev Comm Comm……..…………………

Investment Income……...………………………………………..……………………...…….……

Environmental License Plate Fund…….…………………………………………………………

A

Highway Safety, Traffic Reduction, Air Quality $250,829,000

Financial Info. $250,829,000

(2740-0044) Vehicle Code, Section 42270 et seq. Reserves……………………………………………………………..………………………………

$364,149,000 TO

LOCAL BRIDGE SEISMIC RETROFIT ACCOUNT

Transportation

BA 8660-001-0042

VC, Sect 42205

ACCOUNT

System for CA

RIP $232,665,000 $232,665,000

Transportation Capital CA Transportation

Local

$ 492,371,000

$0

Registration Rehabilitation

Assistance

Dept of Public Health……………………………………………

Office of Environmental Health Hz Assess……………………

MOTOR VEHICLE ACCOUNT

Local

Revenue & Taxation Code

State Operations $4,431,000

$ 9,159,000 $ 91,275,000

Financial Information Systems of CA…………………………

Assistance

Program Public Utilities Commission

$383,670,000

advanced funds from

BA 9651-001-0042

PUC, Sect 309.7(d)

Resources……………………………………………………………………………………………………

Highway Hazard

Reg

Highway

State Operations

Government Code General Obligation Government

License

$0

R&TC Rehab

Resources………………………………………………………………………………………………...

Fund Balance

For$0 Economic Uncertainties $33,945,000

(2660-6062)

$9,159,000

and Port Security Fund…………………………………………………………………………………...…

$582,246,000

Unclassfied State Federal Funds:Capital

Commission

A

(2660-6060)

Government Code, Section 8879.23 (g)

$582,246,000

Resources…………………………………………………………………...…………………………

$2,297,000 High-Speed Passenger Train Bond Fund

Roadbed, Roadside,

Road Damage

Department of Motor Vehicles

Weight fee collection

Highway Safety, Traffic Reduction, Air Quality

and Port Security Fund…………………………………………………………...……………………

$119,425,000 Federal Funds:

Outlay

Expenditures (Capital) $203,000 $66,892,000 TO

$536,396,000

Dental Benefits for Annuitants $292,000

Prog PUC

Accumulated Balance

Cash Accounting of CA Transportation

Capital

Assistance $357,406,000

Hz Lic

Highway Safety, Traffic Reduction, Air Quality $898,127,000 $898,127,000

Adjustment for

S&HC, Sect 194

BA 2660-021-0042 Local

State

Operations $ 4,122,000

Dept of Motor Vehicles - Weight Fees………………………… Dept of Parks and Recreation……………………………………

Franchise Tax Board……………………………………………

$ 208,000 $ 252,000

and other receipts and Port Security Fund……………………………………………………………………….…….…… Reserves Against

and Port Security Fund………………………………………………………………...……………………………………

Prefunding Health and Public Utilities

$ 963,400,000

$ 197,000

$ 12,378,000 $ 455,021,000

State Route 99 Account……………………………..………………… Trade Corridors Improvement Fund……………………………..……

(2660-6058) R&TC, Sect 7204.4,

Government Code, Section 8879.23 (e)

$ 25,528,000

Dept of Motor Vehicles - Licenses………………………………

$ 467,290,000

GO

Total Reimbursements

TRANSPORTATION FACILITIES ACCOUNT

$383,670,000

Resources…………………………………………………………………...……………………………………….………

$12,000

Fund

Balance BA 3480-001-0042 $0

TO A

STATE-LOCAL PARTNERSHIP PROGRAM ACCOUNT

$1,757,117,000 Government Code, Section 8879.23 (f)(1) Highway Safety, Traffic Reduction, Air Quality

$497,690,000

$37,250,000

Legal Services,

Control,

$12,000,000 AND SERVICE ENHANCEMENT ACCOUNT (2660-6059)

$0 $0

State Funds:

Federal Funds:

Payroll Variances

$209,000

Commission

Federal Funds: PUBLIC TRANSPORTATION MODERNIZATION, IMPROVEMENT

-$95,054,000

-$283,490,000

State Funds:

$37,403,000

Commission

$61,215,000

$25,046,000

$316,813,000

Conservation

CA Transportation

Outlay Highway Patrol $214,459,000

VC, Sect 42205

State Funds:

-$21,913,000 storm damage.

6064 - Highway Safety, Rehabilitation, and Preservation Account…………………………..………………………………… 6065 - Local Streets & Road Improvement, Congestion

6072 - State Route 99 Account………………………………………..…………………………

Distribution

$402,850,000

6063 - Highway-Railroad Crossing Safety Account……………………………………………

Total Resources……………………………………...……….………………………………………

Programming

California Capital

$0

Balance

Highway Safety, Traffic Reduction, Air Quality

Department of $316,813,000

2600-001-0042

Local Assistance

Accumulated

Dept of Justice……………………………………………………

Local Revenue Fund 2011………………………………………

GC

$946,000,000 Adjustment for Cash Accounting of

$0

$ 83,983,000

Judicial Branch……………………………………………………

State Highway Account…………………………...……………………

0

$ 12,000

Dept of Finance…………………………………………………… Dept of Food and Agriculture……………………………………

$0

$ 10,000

Resources……………………………………………………… Dept Department

Weight Fee Backfill

TRADE CORRIDORS IMPROVEMENT FUND

TO B

$ 155,000

Investment Income…...………………………………..………. Con Conservation

-$38,685,000

(2660-6056) Account Expenditures (Local) Government Code, Section 8879.23 (c)(1) Transportation Planning $326,280,000

-$16,366,000

Program Development Relief, and Traffic Safety Account………………………….…………………… System Management,

Highway Safety, Traffic Reduction, Air Quality

and Port Security Fund……………………………………………..……………………………………… Resources……………………………………………………………………..……………………………

$71,400,000 State Operations $102,145,000

ASSISTANCE

TO B

$ 1,397,000

Highway Users Tax Account………………………………..… Chap p Chapter p

$9,509,812,000

Transportation

VC 9400.4(c)

$805,000

LOCAL

State Funds:

6060 - State-Local Partnership Program Account……………………………………...…….

6062 - Local Bridge Seismic Retrofit Account…………………………………………………

Local Assistance Research,

State Funds:

TO A

6058 - Transportation Facilities Account..………………………………………………………

6059 - Public Transportation Modernization, Improvement and Service Enhancement Account………………………………………………

$1,117,000

Improvements, Air Resources Board

-$898,127,000

- Trade Corridors Improvement Fund…………………………………………………… Operations & Local6056 Assistance Program Local roads/highways, RIP -$232,665,000

(2660-6055) Commission Government Code, Section 8879.23 (a)(1)

OPERATIONS

TO A

TO A

$ 30,554,000

Dept of Conservation……………………………………………

$ 713,000

Hwy

Government Code, Section 8879.23 (c)

OUTLAY OPERATIONS Highway Safety, Traffic Reduction, Air Quality Rehabilitation, and Port Security Fund………………………………………………………………………………… State Funds:

TO A

Reserves………………………………………………………… Brd Board

Higway Users Tax Account ­

Public

$38,685,000

CORRIDOR MOBILITY IMPROVEMENT ACCOUNT

STATE

AIR QUALITY IMPROVEMENT ACCOUNT (2660-6054) CAPITAL STATE

ASSISTANCE Subvention and STIP

(2660 6053) (2660-6053)

TO A

$ 3,087,000

$ 2,604,000

Dept of Boating and Waterways…………………………………

$85,000

$0

(2660-0045) Streets & Highways Code, Section 892.2 - 892.4

General Fund

$4,420,917,000

General Fund

Transportation

CA PORTS INFRASTRUCTURE, SECURITY AND

LOCAL

AND PORT SECURITY FUND OF 2006

$17,000

$ 210,000

Govt Operations

California

PLANNING

TRANSPORTATION

PROPOSITION 1B HIGHWAY SAFETY, TRAFFIC REDUCTION, AIR QUALITY

$3,811,445,000

ABBREVIATION & ACRONYM KEY

-$907,315,000

-$87,000,000

Resources……………..………….………………….…………………………………..……… TRANSPORTATION

MASS

PROGRAM

HIGHWAY TRANSPORTATION PROGRAM

CS 25.5

$16,716,000

$ 7,399,000

TOTAL ……………………………………………………….…………

Service Fund

$50,000,000

B

R&TC, Sect 11003

$5,717,000

TO A

$ 119,902,000

$ 1,839,849,000

Public Transportation Account………………………...………………

$946,000,000

$42,518,000

General Fund ……………………………………………………………………………………… TO

BA 1730-001-0064

$110,000

10

OTHER STATE AGENCIES,

Commission on State Mandates………………………………

CS 25.25 &

CS 8.88

$467,290,000

TO A

A

Air Resources Board………………………...………….……… California Highway Patrol………………………………………

California Transportation Commission…………………………

$0 R&TC, Sect 11003

11001.5 & 11005

BICYCLE TRANSPORTATION Transportation Facilities Account……………………………..……… $ 907,000

Transportation Debt

$300,000

Cash Adjustment for Transportation Funds……………………………………………………

Capital Outlay R&TC, Sect(s) 6051.15, 6201.15,

20

FUNDS & ACCOUNTS

Costs

Public Transportation Modernization, Improvement & Service Enhancement Acct………………………… Reimbursements…………………………………………….…………

Motor Vehicle Weight Fees

$946,000,000

Rentals of$40,000,000 State Property………………………………………………………………………… , , $38,142,000 , , -$ 39,714,000 , , $ 97,758,000 , , $15,138,000 , ,

Administrative

$16,716,000

Local Bridge Seismic Retrofit Account……………………………..…

State-Local Partnership Program Account…………………………

Weight Fee SWAP VC, Sect 9400.4

$1,057,000

Accumulated

State Operations

$ 522,000

$1,000,000 $2,229,000

State

Controller

TO B

Aeronautics Account……………………………………………………

General Fund Loan Repayment…………………………… Resources …………………………………….……………… State

Balance

$59,312,000

Motor Vehicle Weight Fees……………………………………………………………………… Assistance Outlay Accounting of Expenditures* Accounting of Expenditures* Balance

Administrative

$1,000

$6,372,000

$81,362,000

Transportation Deferred Investment Fund……………………………………………….……………………………………

$161,076,000 Resources………………...…………………………………………………………………...………………………………… Miscellaneous Revenues…………………………………………………………………………

State Operations

Costs

Base Excise $1,691,797,000

$1,544,000

TO A DEPARTMENT ADMINISTRATION (Amounts distributed to the various Programs)

$1,691,797,000

$29,714,000

Reserves………………………………………………………..……………………………………..…………………………

$50,000,000 Account State Highway Account……………………………………………….…………...…………………………………………… Investment Income………………………………...………………………………………………

Public Safety

CS 8.88

$3,400,000 $ 3,077,252,000

TO CITIES $124,000

$312,000 ,

$946,000,000

Highway Users Tax Account - Base Excise……………………………………………………

$4,074,000

Cash Adjustment for Transportation Funds……………………………………………………………..………… Resources…………………………………………………………………..….……………………………………

$ 974,353,000

161,536,000 $ 161 536 000

$0

Interest Income In terest In come ……………………....…..………………… Investment Income ……………………....…..………………

Net Zero Motor Vehicle $265,263,000

Subtotal

TOTAL………………………………………………………………

Reserves …………………………………...….....................

Accumulated

$1,000

TO A

Reserves……………………………………………………………………………………………

Balance

S&HC Sect(s) 2104.1, 2107.6 & 2108

$7,000

$ 2,915,716,000

Public Resources Code, Section 5029.5

TO CITIES & COUNTIES

Reserves……………………………...……………………………………………...…………….

CS 8.88

TO A

TO B

Accumulated

Controller

(2660-0365)

Streets & Highways Code, Section 164.56 & Pending Legislation

Reserves……………………………………………………………….…………...…………………………………………… Reserves…………………………………………………………...………………………………………………………… Cash Adjustment for Transportation Funds………………….……………………………………………………………

State

Motor Vehicles

S&HC, Sect 2103(a)(1)(C)

$ 448,573,000

FY 2011-12…………………………………………………… FY 2012-13…………………………………………………… Subtotal

(2660-3008)

Dept of

Tax Board

S&HC, Sect(s) 2107 Public Transportation Account BA 3790-011-0062 FY 2009-10…………………………………………………… $ 70,650,000 & 2107.5 S&HC, Sect 2106 (b) S&HC, Sect 2107.7 FY 2010-11…………………………………………………… $ 90,886,000

S&HC, Sect 2104

TRANSPORTATION INVESTMENT FUND

Franchise

System for CA

BA 2740-001-0064

For California

$ 78,903,000

FY 2010-11……………………………………………………

R&TC, Sect 8352.3

Financial Info

Fund

2103(a)(3)(B)

Information System

FY 2009-10……………………………………………………

$77,309,000

Local Revenue

Weight Fee Backfill $946,000,000

Financial TRANSPORTATION DEBT SERVICE State Highway Account

R&TC, Sect 8352.5; Agriculture Code, Sect 224

S&HC, Sect(s) 2103(a)(3)(A) &

TO B

$1,075,065,000

& 2106

TO B

Balance

Recreation $ 249,000,000Fd

Subtotal…………………………………………………………

$14,523,000

$38,850,000

TO A

Accumulated

Price-Based Excise $1,173,648,000

Maintenance of $ 29,000,000

Other Transportation Accounts……………………………… TOTAL………………………………………………………………

$0

S&HC, Sect(s) 2103(a)(3)(c) $392,958,000

$26,649,000

TO A

Financial Information

Highway User Tax Account………………………………… Public Transportation Account……………………………… Accumulated

Outlay $1,000

Balance to State Highway Account

Administrative

State Parks & $ 285,000,000

State Highway Account- Weight Fees (AB 115)………… State Highway Account- Weight Fees (Post AB 115)……

Capital

$18,493,000

State Controller

$ 249,000,000

Recreation $ 251,000,000

State Highway g

y Account………………………………………

$1,000

$50,000

Accumulated S&HC, Sect 2105 Balance

Assistance

-$2,885,000

Parks & $ 2,000,000

Account

Subtotal…………………………………………………………

General Fund Loans

and Population

Local

(Local Assistance) Transportation

Federal Funds:

R&TC, Sect 8352.1(c), (d) $32,352,000

$1,000

Vehicles & Lane Miles Resources…………………………………………………………

$304,355,000 Loan Repayment from Local Agencies

$5,000,000

motor vehicles off highway.

$ 482,000,000 $ 879,000,000 Dept of

Transportation

Public Transportation Account……………………………… Transportation Congestion Relief Fund……………………

$0 Based on Population

Proceeds from Sale of Bonds……………………………………

$17,058,000

Resources…………………………………………………….………….………….…

Capital Outlay

fuel used in the operation of

Transportation Agency

$1,403,000

refunds & credits.

Transfers made $931,000 monthly.

$391,972,000

Secretary for

Investment Income…………………………………………….…...………….………

State Operations

For taxes imposed upon the Expenditures (Capital)*

Assistance PUC, Sect 99312

$61,226,000

Commission

Proposition 42

Cities

Based on Registered

Reserves…………………………………………..………………

$15,816,000

Vehicles, $1,192,000 Lane Miles

Interest on Loans……………………………………………...…...……...………….…

Transportation p

for Cash Accounting of

State Transit

CS 25.25 & 25.5 Trust Fund

Counties

Based on Registered Reserves……………………………………………………………….…….….………

Mass

Bicycle

Government Code 14554 (a)

Cities & Counties

R&TC, Sect 7204.4; Other Receipts

$70,064,000

Transportation Congestion Relief Fund…………………… Subtotal…………………………………………………………

TRANSPORTATION FINANCING SUBACCOUNT (2660-6801) LOCAL APPORTIONMENTS

(2660-0052) Public Utilities Code, Section 21602(e) - (f)

Total

Highways Users Reimbursements

Balance

Expenditures (Local)*

$980,000

Off-Highway Vehicle $19,000 $13,574,000

Planning

Vehicle Fuel Tax Law,

Federal Funds:

$27,240,000

$48,000

TO B

TO A

University of

PUC, Sect 99315

State

$30,813,000 Federal Funds:

$60,201,000 For cost of duties Transportation imposed by the Motor

Planning

State Funds:

taxes used to propel vessels.

$2,000,000

$5,434,000 BA 8660-001-0046

BA 6440-001-0046

$57,336,000 Federal Funds:

imposed by the Motor $3,638,000 Transportation Vehicle Fuel Tax Law.

$21,858,000

21683 & 21602 aircraft. $4,099,000

less actual refund.

Mass Transportation State Funds:

$135,658,000

For cost of duties Federal Funds:

Aeronautics

to the Motor Vehicle Fuel Account attributable to fuel

General

Public Utilities

Parks Commission & Recreation

OUTLAY

Mass Transportation State Funds:

Other Receipts p

Operations Represents the amountState paid $48,000

PUC Sect(s) 21682,

Department of CAPITAL

Controller

ASSISTANCE

Mass Transportation State Funds:

PUC Sect 21682.5

attributable to fuel $436,000 State Funds: $2,000,000 taxes used to propel

off-highway purposes,

Total

R&TC, Sect 7204.4;

Districts

(2) Acquisition and RepresentsDevelopment the amount of Airports Fereral Funds:

used for agriculture

State LOCAL

STATE

Equalization OPERATIONS

Accumulated

Revolving Fund

Harbors Balance & WatercraftReimbursements

$30,000

(1) Grants to Cities, State Funds:

Represents the amount

State Board of

Boating and Waterways

STATE OPERATIONS

Account

attributable to fuel taxes

LOCAL AIRPORT LOAN ACCOUNT

Department of

Account

Agriculture Account

30

(January 2013)

**TO REIMBURSE DEBT SERVICE FOR GENERAL OBLIGATION BONDS.

Pre-Proposition 42 (Tribal Gaming Revenues) All money in the Account appropriated by Streets & Highways Code, Section 2101, for the acquisition of right of way,

$180,865,000

Federal Trust Fund……………………………...…………………………

$436,000

Counties………………………………………………………...…

Reserves……………………………………………..…………………..…………… $ 1,379,420,000 Cities and Counties……………….………………………………

Cash Adjustment for Transportation Fund………………………………

Sale of Documents……………………………………………………………..………

(2740-0064)

Streets & Highways Code Sections 2100$-193,348,000 2128.1 Cities………………………………………………………...……

$4,018,000

40

*ADJUSTMENTS FOR CASH ACCOUNTING OF EXPEDITURES FOR 5 ACCOUNTS REFLECT DIFFERENCES BETWEEN PRIOR YEAR ACCRUALS AND ACTUAL EXPENDITURES/REVENUES ON YEAR END FINANCIAL REPORTS. CONSISTENT WITH PAST PRACTICE, THESE 5 FUNDS ARE DISPLAYED ON A CASH BASIS AS OPPOSED TO THE MORE COMMON BUDGETARY LEGAL BASIS.

MOTOR VEHICLE LICENSE FEE ACCOUNT

LOCAL APPORTIONMENTS (9350-0062)

$14,000

Interest on Loans…………………………………………… Resources………………………………………………….

Accumulated

$23,000

Federal Trust Fund………………………………………………………………………

$10,000

$128,636,000

$5,454,000

Interest Income...…………….…………………………………………...…………… Motor Vehicle Fuel Account.………………………………………………...…………

$10,000

Resources…………………………………………………………………...……………

$1,266,000

$6,031,010,000 , , , Resources……………………………………………...………………………… Public Utilities Code, Section 99310 et seq. Investment Income………………………………………………...………

Public Utilities Code, Section 21680 et seq. and Revenue & Taxation Code, Section 8352.3

Reserves……………………………………………………………………………………

50

THESE AMOUNTS ARE SUBJECT TO CHANGE DURING THE LEGISLATIVE BUDGETARY REVIEW PROCESS.

HIGHWAY USERS TAX ACCOUNT $4,004,000

Reserves…………………………………………......………

$6,026,194,000

$2,467,000 Other Regulatory Licenses and Permits……………………………………… PUBLIC TRANSPORTATION ACCOUNT Reserves………………………………………………..……………………

AERONAUTICS ACCOUNT

$ 180,865,000 $ 4,420,917,000 $ 4,602,218,000

Government Code, Section 64000 (g) - (h)

$0 $1,083,000

##

$ 436,000

Public Transportation Account………………………………… State Highway Account………………………………………… TOTAL……………………………………………………………

(2660-2501)

Streets & Highways Code, Section 894.6 et seq.

MOTOR VEHICLE FUEL ACCOUNT Revenue & Taxation Code, Section 8351

60¢

AMOUNTS SHOWN ARE FROM THE PROPOSED 2013-14 GOVERNOR'S BUDGET SUBMITTED TO THE LEGISLATURE IN JANUARY 2013.

FY 2013-14……………………………………………………

STATE E TRANSPORT TATION FUND

Revenue & Taxation Code, Sections 10751-10760

$ 11,641,000 $ 724,963,000

$237,114,000

System for California

Revenue Growth Has Been Unpred ctab e Re at ve to VMT

Department of Motor Vehicles.

(Amount in excess of 0.65% shall be diverted to General Fund)

$2,822,031,000

Public Law 101-453

State Funds:

Structures, Traffic

Investment Income………………………………………………………………

But a flat gas tax isn’t sustainable.

0.65% of the market value of vehicles, as determined by the

$52 Off-Highway Vehicle Registration 38225, 38225.4, 38225.5 & 38230 (Off-Highway Vehicle Registration), 1678 & 1685

$8,727,000

BA 0521-001-0044 $25,866,000

Money from HUTA is distributed to counties and cities based on formulas that take into account road miles and population STATE OF CALIFORNIA DEPARTMENT OF TRANSPORTATION DIVISION OF BUDGETS

Vehicle Code, Sections 9250-9271 (Motor Vehicle Reg); 14900 & 14900.1 (Driver's Lic),

Motor Vehicle License Fee Account…………………….………

CS 8.88

Plate Fund

$66,649,000

$ 237,114,000

vehicle weight (maximum weight of the$ 85,000 loaded vehicle).

$12,680,000

GC, Sect 16475

$46 Motor Vehicle Registration / $32 Driver's License

Local Transportation Loan Account……………………………

System of CA

BA 2700-001-0044

MOTOR VEHICLE LICENSE FEES

DRIVER LICENSES, ETC.

$ 574,000 $ 18,493,000

Commercial vehicle weight fees are determined by gross $ 4,018,000

Financial Info.

Off. of Traffic Safety

$4,026,000 BA 3980-001-0044

Environmental License

GC Sect 14556.7

$0

Local Airport Loan Account…….……………………….………

$6,674,000

Health Hz Assess

GC, Sect 17561

MOTOR VEHICLE REGISTRATION,

Mitigation Program Fund………………………………………

CS 25.25

Dept Public Health

BA 4265-001-0044

$141,000 BA 8885-295-0044 $287,645,000

$ 637,000

Highway Users Tax Account………………………………..……

BA 3360 3360-001-0044 001 0044

Congestion Relief Fund $50,000,000

to Federal Govt

Dept of

Judicial Branch

BA 0250-001-0044

Development $2,604,000 6051.8, 6201.8 & 8351-8360 Commission

$24,000

$ 1,287,000

Environmental Enhancement &

$0

Excise tax on diesel fuel - 10 cents$1,599,000 per gallon. $197,000

Transportation

BA 6440-011-0042

State Controller

Energy Resources Commission on Office of Revenue & Taxation Code Sections 60050(b)Environmental Conservation and State Mandates

VC Sect VC, S t 9400.4 9400 4 and d S&HC 183 183.1 1

$1,000,000

$3,043,000 BA 7730-001-0044

Rea vs Nom na Gas Tax

CHART C

ACCUMULATED BALANCES

Aeronautics Account………………………………………...……

VC, Sect 42271 (b)

Chap 805, Statutes of 2002 Other Transfers

$974,353,000

B

Bicycle Transportation Account……………………………..…

GC, Sect 16475; $1,419,964,000

GC, Sect 16475

$5,000,000

Motor Vehicles

BA 0820-001-0044

$66,100,000

Balance

BA 0555-001-0044

General Fund

Tax on Motor Vehicle Fuel - 18 cents per gallon; Capital Outlay

various Bond Funds -$300,324,000

$2,868,121,500

$1,859,111,000

Franchise Tax Bd

GC, Sect 16475

$364,149,000

$383,670,000

Return of ARRA

Accumulated

Protection $1,846,000

Various BAs

Dept of $25,528,000FUEL TAX$946,484,000 DIESEL $200,000

Secy Environmental

$119,902,000

VC, Sect 42271 (c)

Dept of Justice

License Fee Acct

(PRICED-BASED EXCISE TAX - GASOLINE)

For Economic Uncertainties

Air Resources Bd

$1,778,634,000

BA 0520-001-0044

Motor Vehicle

MOTOR VEHICLE FUEL TAX

Highway

CA Highway Patrol $0

GC, Sect 16475

TO B

Revenue & Taxation Code Sections 7360(b)

$21,423,000

$ 5,893,000

$ 5,926,282,000

CALIFORNIA STATE MOTOR VEHICLE FEES AND TAXES

$10 894 477 000

REVENUE TOTAL - $10,894,477,000

System of CA $2,870,427,500

Earthquake Risk

$ 27,240,000

$ 871,689,000 , ,

University of California………………………………………....

TOTAL……………………………………………………………

Accumulated

Transportation

advanced funds from

Motor Vehicles PUC, Sect 309.7(d) Tax on aircraft jet fuel - 2 cents per gallon. $9,159,000 BA 8660-001-0042 Transportation

State Controller's Office………………………………………… State Transit Assistance……..…………………………………

$0

$3,218,372,000

Financial Info.

R&TC, Sect 7204.4,

Accumulated Balance

$ 1,846,000

State Board of Equalization…………..…………………………

$1,000,000

$69,500,000

$2,822,031,000

Resources…………...………………………………………………………………..……………

Miscellaneous Services to Public (Sale of Information)…………………………….…………

Local

and other receipts

Expenditures (Capital) $66,892,000

Prefunding Health and

Tax on Motor Vehicle Fuel - Utilities 18 cents per VC, Sect 42205 Public Dental gallon; Benefits for Annuitants

$2,297,000

Control,

Adjustment for Cash Accounting of

$ 2,530,000

Secretary for Environmental Protection………………………

$1,802,000

$89,669,000

Air Pollution Control Fund………………………………………………………………………… Vehicle Registration, Driver's License, & Off-Highway Fees…………………………….……

$692,000

State

Reimbursements

$383,670,000 Reserves Against

S&HC, Sect 194

Tax on general aviation gasoline $3,848,000 - 18 cents BA per gallon; $12,000,000 Department of 9651-001-0042

Federal Funds:

Roadbed, Roadside,

Balance

Secretary for Transportation Agency

$234,370,000

$0 $50,000

Resources………………………………………………………

Total

Fund

Federal Funds:

Distribution

Cash Accounting of

BA 2660-021-0042

Commission

Vehicle Code, Section 42270 et seq.

Investment Income……...………………………………………..……………………...…….……

Miscellaneous Revenue, Fees, Permits……………………….………………………….……… $642,000

$ 9,282,000

$ 9,019,000

$ 974,353,000

Reserves………………………………………………………… Highway Users Tax Account………………………………..…

fee collection Debt Service Revenue & TaxationWeight Code Sections 7360(a), 8351-8360, 8651(a) & 7392 VC, Sect 42205 Financial Info. Unclassfied Federal Funds:

$119,425,000

Payroll Variances

Accumulated

Expenditures (Local) $326,280,000

Highway Patrol LOCAL ASSISTANCE

$402,850,000

$1,757,117,000

Adjustment for

$25,046,000

$12,000

(BASE EXCISE TAX) BA 3480-001-0042

New Facilities

Federal Funds:

$497,690,000

State Funds:

Transportation

Department of

California

State Funds:

crossings, traffic signals,

$37,250,000

Legal

$ 4,026,000 , ,

Investment Income…...………………………………..……….

$946,000,000

Account Transportation Planning

Conservation MOTOR VEHICLE FUEL TAX

$71,400,000

Local roads/highways, RIP

$271,219,000

Federal Funds: $610,777,000

$38,685,000 VC 9400.4(c)

2600-001-0042

$1,117,000

Improvements,

Assistance in theLocal State Transportation$3,687,000 Fund.

Program Development

Programming

$ 467,290,000

-$38,685,000 Weight Fee Backfill

Public

$805,000

State Funds:

State Funds:

Operational

Counties for:

Operations & Local Assistance Program

General Fund

OPERATIONS

TRANSPORTATION

by formula to the Public Transportation Accountstorm damage. Permits, Federal Funds:

Tort Claims,

California

OUTLAY Rehabilitation,

Research, State Funds: Revenue & Taxation Code Sections 7101-7107, 6051.8, 6201.8, 6357.3 System Management, $37,403,000 State Funds:

Legal Services,

TRANSPORTATION

CAPITAL

Revenue derived from the Management, sales tax on fuel sales onislocal distributed Statediesel Funds: roads, railroad Commute Traffic Operations,

$ 197,000

Local Revenue Fund 2011……………………………………… Office of Environmental Health Hz Assess……………………

-$907,315,000 General Fund Higway Users Tax Account ­

$4,420,917,000 $9,509,812,000

LOCAL

Federal Funds:

$ 8,760,000 $ 214,537,000 $ 121,124,000

The Transportation Agency (GO Bonds)**……………………

Reserves……………………………………………………………..………………………………

Service Fund

$42,518,000 $50,000,000 -$87,000,000

Federal Trust Fund………………………………………………………………………………… Resources……………..………….………………….…………………………………..………

ASSISTANCE Subvention and STIP

Operational

$668,206,000 allocations RETAIL SALES AND USE TAX FROM THE SALE OF to Cities &

STATE OPERATIONS Capital Outlay Support

Revenue n b ons

$ 1,599,000

$ 34,423,000

General Fund……………………………………………………… High Speed Rail Authority……………………………………… Judicial Branch……………………………………………………

Prefunding Health and Denatl Benefits for Annuitants

Environmental License Plate Fund…….…………………………………………………………

Transportation Debt

$300,000 $946,000,000

Cash Adjustment for Transportation Funds……………………………………………………

(2740-0044)

$946,000,000

$59,312,000

Motor Vehicle Weight Fees……………………………………………………………………… Rentals of State Property………………………………………………………………………… General Fund ………………………………………………………………………………………

MOTOR VEHICLE ACCOUNT

ACCOUNT

(2660-0045) Streets & Highways Code, Section 892.2 - 892.4

Motor Vehicle Weight Fees

$1,057,000

Miscellaneous Revenues………………………………………………………………………… Motor Vehicle Account……………………………………………………………………………

BICYCLE TRANSPORTATION

Federal Trust Fund…………………………………………………………………………………

B ons $

$ 91,275,000

Earthquake Risk Reduction Fund of 1996…………………… Energy Resources, Resources Con & Dev Comm Comm……..…………………

Public Utilities Commission………………………………………

Weight Fee SWAP VC, Sect 9400.4

$946,000,000

Highway Users Tax Account - Base Excise……………………………………………………

Investment Income………………………………...………………………………………………

TO B

45

$ 9,159,000

Dept of Parks and Recreation…………………………………… Dept of Public Health……………………………………………

TO B

Net Zero Motor Vehicle

Reserves…………………………………………………………………………………………… Highway Users Tax Account - Price-Based Excise……………………………………………

Motor Vehicle Account……………………………………………………………………………

5

$ 83,983,000

Dept of Motor Vehicles - Weight Fees………………………… $3,811,445,000

TO A

BUDGETARY FLOW OF CALIFORNIA STATE FEES AND TAXES DESIGNATED FOR TRANSPORTATION PURPOSES

PROPOSED FOR THE 2013-14 FISCAL YEAR

STATE HIGHWAY ACCOUNT (2660-0042)

& Taxation Code 7105 Streets &Revenue Highways Code, Section 182

55

$0

Federal Government Interest Payments………………………

Reserves……………………………………………………………..…………………….…………………………

6

$ 12,000

Dept of Finance……………………………………………………

Financial Information Systems of CA…………………………

STATE HIGHWAY ACCOUNT TRANSPORTATION DEFERRED INVESTMENT FUND (2660-0042) (2660-3093)

G ow h n VMT ove

$ 30,554,000

Dept of Conservation……………………………………………

Rentals of State Property ……………………....…..………

Loca S ee Expend u es o A Ca o n a C es Ad us ed o n a on nc udes Deb Se v ce

$ 2,604,000

Dept of Boating and Waterways………………………………… $85,000

Franchise Tax Board……………………………………………

TO A

Cities are Spending More on Their Local Streets

$ 3,087,000

Commission on State Mandates………………………………

R&TC, Sect 11003

S&HC Sect(s) 2104.1, 2107.6 & 2108

$1,544,000

TO A

TO CITIES

Controller

State Operations

Costs

11001.5 & 11005

CS 8.88

$1,379,420,000

TO A

Motor Vehicles

Accumulated

Public Safety

R&TC, Sect(s) 6051.15, 6201.15, Base Excise $1,691,797,000

$7,000 $139,000 R&TC, Sect 8352.3

TO A

Tax Board

State

S&HC, Sect 2103(a)(1)(C)

For California

$77,309,000

Dept of

BA 2740-001-0064

Financial

& 2106

System for California

R&TC, Sect 8352.5; Agriculture Code, Sect 224

Franchise

Weight Fee Backfill $946,000,000

$1,075,065,000 S&HC, Sect(s) 2103(a)(3)(c)

$26,649,000

Financial Info

2103(a)(3)(B)

BA 0840-001-0062 $1,537,000

state parks.

State Parks & Recreation Fund

Financial Information

Local Revenue

Price-Based Excise $1,173,648,000

Recreation Fd Maintenance of

S&HC, Sect 2105

motor vehicles off highway.

refunds & credits.

R&TC, Sect 8352.1(c), (d)

Administrative

State Parks &

and Population

fuel used in the operation of

Vehicle Fuel Tax Law, $27,240,000

less actual refund.

Bicycle

Counties

Cities & Counties

Revolving Fund Represents the amount

STATE E TRANSPORT TATION FUND

STATE BASE EXCISE

CALIFORNIA STATE MOTOR VEHICLE FEES AND TAXES

894 477 000

REVENUE TOTAL - $10 $10,894,477,000

RE EVENUE

18 ¢

The Rea Do ar Va ue of the Gas Tax has Decreased Over T me

BUDGETARY FLOW OF CALIFORNIA STATE FEES AND TAXES DESIGNATED FOR TRANSPORTATION PURPOSES

PROPOSED FOR THE 2013-14 FISCAL YEAR

TRANSPORTA ATION TAX FUND N

user fee.

STATE VARIABLE EXCISE*

A large portion of this money goes into the highway users tax account (HUTA)

2

Per Cap a Revenue $

Once upon a time, the state adopted the gas tax to pay for roads, based on the principle of a

... mostly.

100

150

9 Many counties with low per capita HUTA revenue have implemented local sales taxes.

Can Road User Charges Put the “Use” Back Into User Fee? PROS

10

RUCs charge vehicles a fee based on the number of miles driven. RUCs use simple mileage recording devices or GPS in order to directly capture mileage, and assess the fee. • Maintains the user fee model • Scalable • Could be easily used to implement forms of congestion pricing • Tiered fees based on income?

• Equity concerns CONS • Privacy concerns • High up-front costs • Fee changes still subject to legislative action • SB 743 aims to reduce VMT in long term


Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.