SB219 Summary

• Department of Revenue must develop an electronic single point of filing and payment system for county and municipal motor fuel taxes by November 1 following the effective date, available for use after September 30 of that year.

• System use is free for taxpayers and local taxing jurisdictions; all local jurisdictions must require use of the system for motor fuel tax returns and payments effective October 1 following the effective date.

• Standardizes county and municipal motor fuel tax collection regarding point of collection, measure of taxation, due dates, penalties, and exemptions (but not tax rates); motor fuel tax returns are due by the 20th day of the month following the month taxes accrue.

• Establishes a 10-member Local Motor Fuel Tax Advisory Committee with representatives from county government, municipal government, retail/distributor industry, Department of Revenue, and nonvoting legislative appointees to review system design and operation.

• Imposes 25 percent penalty on delinquent tax payments; exempts governmental entities, dyed diesel fuel, interstate sales, aviation fuel, refineries, and federal fuel blenders from excise taxes.