SB 3042 - Transportation Infrastructure Act of 2018

• Imposes a 5% user fee on motor fuel based on statewide average wholesale prices, with collections capped at $365 million annually and deposited into the Transportation Infrastructure Repair, Renovation and Maintenance Fund.

• Levies a 3% tax on hotel and motel room rentals for transient guests and an additional privilege tax on commercial vehicles weighing over 10,000 pounds, with revenues directed to transportation infrastructure funding.

• Authorizes video gaming in truck stop establishments with up to 5 terminals per location, regulated by the Mississippi Gaming Commission with strict licensing, testing, and operational requirements including an 85% minimum payout rate.

• Creates a state lottery administered by the Mississippi Gaming Commission with proceeds distributed to counties (4%), the Gaming Commission (reasonable percentage), prize payouts (45%), and the Transportation Infrastructure Fund (remainder).

• Allocates Transportation Infrastructure Fund revenues to state highways (70.46%-73.74%), county and municipal roads (9.5%), bridges (6.55%), multi-modal transportation (3.93%), Jackson infrastructure (3.28%), air carrier incentives (0.65%), tourism promotion (0.65%), and railroad grade crossings (0.33%).