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