HB564 Summary

• County commissions may call for a local referendum to authorize a county excise tax on gasoline and motor fuel up to $.05 per gallon for road and bridge projects.

• County must compile a project list before referendum showing specific transportation projects to be funded, with total estimated costs not exceeding 120 percent of anticipated revenues.

• Tax levy duration cannot exceed five years, and project list cannot be altered after adoption except for emergency road or bridge repairs declared by the Governor.

• Tax collected by distributors on basis of distributions; retail dealers and storers liable if tax not collected by distributor; exemptions include federal/state government fuel, interstate commerce, aviation fuel, and dyed diesel fuel.

• Proceeds deposited into special local transportation safety fund for road and bridge maintenance, improvement, replacement, and construction; county engineer must provide annual report on expenditures and project status.