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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

WISCONSIN

NAME OF FUND
OR AGENCY
AMOUNT OF PROPORTION OBJECTS OF EXPENDITURE REMARKS STATE CODE
SECTION
Gasoline: 26.4 Cents - - - 78.01; 78.015
Diesel: 26.4 Cents - - - 78.01; 78.015
LPG: 19.3 Cents - - - 78.40; 78.405
Gasohol: 26.4 Cents - - - 78.01; 78.015
      Variable tax computed annually and based on the U.S. Consumer
Price Index for all urban consumers. Tax rate is recomputed and
published prior to April 1 of each year.
Conservation Fund,
Department of Natural
Resources.....
See remarks Recreational boating, snowmobile
trails and ATV trails.
Receives revenue generated by motorboats, snowmobiles,
and ATV's. Motorboat use is calculated as 1.4 times 50
gallons times the number of registered motorboats. Snowmobile
use is calculated as 1.4 times 50 gallons times the number of
registered snowmobiles. ATV use is calculated as 25 gallons
times the number of registered ATV's.
25.29
Transportation Fund..... Remainder   This is a common fund receiving motor-fuel and motor-vehicle
revenues. (See Table MV-106) Distribution is from combined
revenues.
25.40
  FY 2001 appropriations Distributed as follows:
Department of Revenue..... $1,097,400 Motor-fuel tax administration.    
$218,000 Railroad and air carrier tax administration.    
Dept of Natural Resources... $15,062,800 Snowmobile trail areas,
all terrain vehicle,
and boating facilities and enforcement.
   
Department of Commerce $76,400 Administration of mobile home titling.    
Local governments.... $1,057,400 Distribution of Terminal tax.    
Department of
Transportation, Local aids
(Counties, Cities, Villages,
Towns, Individuals, and
Organizations).....
$348,521,000 Local transportation aids. Includes highways, connecting highways, flood damage, lift
bridge, and county forest roads.
 
$1,168,86,200 Mass transportation Includes transit operating aids, demand management and
ridesharing, and elderly and handicapped aids.
 
$1,040,800 Expressway policing aids.    
Local transportation
assistance....
$18,917,100 Railroad and airport development,
Amtrak demo project.
   
$995,200 Harbor assistance aid.    
$29,803,500 Local road and bridge improvements.    
$750,000 Multimodal Transportation Studies.    
$3,500,000 Facilities' economic assistance and development.    
State highway facilities.... $290,594,400 Major highway development, existing highway
improvement, Interstate construction and
rehabilitation.
   
$154,738,300 Highway maintenance operations and repairs, traffic
operations.
   
$19,431,000 Administration and planning of Division of Highways.    

General transportation
operations.....

$50,145,500 Planning, administration and management activities
of the Department of Transportation.
   
Motor-Vehicle services
and enforcement.....
$75,819,100 Vehicle registration and driver licensing.    
$44,077,600 Vehicle inspection and traffic enforcement.    
$7,881,700 Motor-vehicle inspection and maintenance.    
Debt service.... $108,592,600 Principal and interest payments on general obligation
bonds for transportation facilities and buildings.
See Table MV-106 for amount retained by a trustee for debt
service of highway revenue bonds.
 

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