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Highway Taxes and Fees: How They Are Collected and Distributed - 2001

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PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATE
AUTHORITIES AND ON THE LAWS OF THE STATE
TABLE MF-106
STATUS AS OF JANUARY 1, 2001

MISSOURI

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 17 Cents - - - 142.025
Diesel: 17 Cents - - - 142.372
LPG: 17 Cents - - - 142.372
Gasohol: 17 Cents - - - 142.025
      Rates shown do not include inspection fee. (§414.082)
Motor-Fuel Tax Fund..... All Distributed as follows:
State Highways and
Transportation
Department Fund.....
$9,204,000 City and county share of cost of collection and
refunds of motor-fuel collections.
Represents monthly payments of $767,000. This is a predetermined
amount that is recalculated annually.
226-300
  Net revenue from
first 11 cents
Distributed as follows: Certain motor-vehicle revenues and other revenues are distributed in
the same manner. (See Tables MV-106 and S-106).
To incorporated cities
and towns.....
   15 percent Construction, maintenance, policing, street lighting, street
cleaning and service of debt incurred prior to the effective
date of this section.
Distributed on ratio of population of city, town or village to the total like
population of the State. This fund also receives certain motor-vehicle
revenues and other revenues. (See Tables MV-106 and S-106)
Constitution
Art. 4 §30(a)(2)
County-Aid Road Trust
Fund.....
   10 percent Construction, reconstruction and maintenance of
countyroads.
Distributed 50 percent on ratio of miles of county roads to total miles of
county roads in State and 50 percent on ratio of rural land valuation to
total rural land valuation in State. Recalculated annually. This fund also
receives certain motor-vehicle revenues and other revenues.
(See Tables MV-106 and S-106)
Constitution
Art. 4 §30(a)(1)
State Highways and
Transportation
Department Fund.....
   75 percent Distributed as follows: This is a common fund receiving motor-fuel, motor-vehicle,
motor-carrier, and other revenues. (See Tables MV-106 and S-106.)
Constitution
Art. 4 §30(b)(1)
        Appropriation Collection costs and refunds of motor-fuel taxes,
motor-vehicle receipts, etc.; highway-related activities of
the Highway and Transportation Commission and
Department of Public Safety, State Auditor, Treasurer,
Secretary of State, Department of Consumer Affairs -
Regulation and licensing, as well as employee retirement
costs, workman's compensation, etc.
  Constitution
Art. 4 §30(b)(1)
State Road Fund.....       Remainder Land acquisition, construction, reconstruction and
maintenance of State highways and bridges, including
municipal extensions thereof, State parks, public areas,
State institutions, etc.
Expended under direction and supervision of Highway and Transportation
Commission.
Constitution
Art. 4 §30(b)(1)
  Remainder Distributed as follows:
To incorporated cities
and towns.....
   15 percent See above.   Constitution
Art. 4 §30(a)(2)
County-Aid Road Trust
Fund.....
   15 percent See above.   Constitution
Art. 4 §30(a)(1)
State Highways and
Transportation
Department Fund.....
   70 percent See above.   Constitution
Art. 4 §30(b)(1)

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