Bill Text: AZ HB2162 | 2018 | Fifty-third Legislature 2nd Regular | Engrossed
Bill Title: County transportation excise tax
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2018-05-04 - House minority caucus: Conference [HB2162 Detail]
Download: Arizona-2018-HB2162-Engrossed.html
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Senate Engrossed House Bill |
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State of Arizona House of Representatives Fifty-third Legislature Second Regular Session 2018
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HOUSE BILL 2162 |
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AN ACT
amending section 28‑6308, Arizona Revised Statutes; amending title 42, chapter 6, article 3, Arizona Revised Statutes, by adding section 42‑6104; amending section 42‑6105, Arizona Revised Statutes; relating to county transportation excise tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 28-6308, Arizona Revised Statutes, is amended to read:
28-6308. Regional planning agency transportation policy committee; regional transportation plan; plan review process
A. The regional planning agency in the county shall establish a transportation policy committee consisting of twenty‑three members as follows:
1. Seventeen members of the regional planning agency, including one member of the state transportation board who represents the county, one member of the county board of supervisors and one member representing Indian communities in the county.
2. Six members who represent regionwide business interests, one of whom must represent transit interests, one of whom must represent freight interests and one of whom must represent construction interests. The president of the senate and the speaker of the house of representatives shall each appoint three members to the committee pursuant to this paragraph. Members who are appointed pursuant to this paragraph serve six‑year terms. The chairman of the regional planning agency may submit names to the president of the senate and the speaker of the house of representatives for consideration for appointment to the transportation policy committee.
B. Through the regional planning agency, the transportation policy committee shall:
1. By a majority vote of the members, recommend approval of a twenty year twenty-year comprehensive, performance based performance‑based, multimodal and coordinated regional transportation plan in the county, including transportation corridors by priority and a schedule indicating the dates that construction will commence for projects contained in the plan.
2. Develop the plan in cooperation with the regional public transportation authority in the county and the department of transportation and in consultation with the county board of supervisors, Indian communities and cities and towns in the county.
3. Submit the plan for review by the regional public transportation authority in the county, the state board of transportation, the county board of supervisors, Indian communities and cities and towns in the county at the alternatives stage of the plan and the final draft stage of the plan. After reviewing the plan, the regional public transportation authority in the county, the county board of supervisors and the state board of transportation, by majority vote of the members of each entity within thirty days after receiving the plan, shall submit a written recommendation to the transportation policy committee that the plan be approved, modified or disapproved. Within thirty days after receiving the plan, Indian communities and cities and towns in the county may submit a written recommendation to the transportation policy committee that the plan be approved, modified or disapproved.
4. Consider plan modifications proposed by any of the entities as prescribed in paragraph 3 of this subsection.
5. By majority vote, approve, disapprove or further modify each proposed plan modification.
6. Provide a written response to the regional public transportation authority, the state board of transportation, the county board of supervisors and the entity that submitted the proposed modification within thirty days after the vote on the proposed modification explaining the affirmation, rejection or further modification of each proposed modification.
7. Recommend the plan to the regional planning agency for approval for an air quality conformity analysis.
C. The regional transportation plan:
1. Shall include the following transportation mode classifications with a revenue allocation to each classification consistent with section 42‑6105, subsection D:
(a) Freeways and other routes in the state highway system.
(b) Major arterial streets and intersection improvements.
(c) Public transportation systems.
2. Shall provide a suggested construction schedule for the transportation projects contained in the plan.
3. May be annually updated to introduce new controlled access highways, related grade separations and transportation projects or to modify the existing plan.
4. Shall be developed to meet federal air quality requirements established for the region in which it is located.
D. Beginning in 2025 and every fifth year thereafter, the transportation policy committee shall:
1. Conduct a formal evaluation of the allocation of assets and resources within the regional transportation plan. The evaluation proceeding shall include meetings and hearings with:
(a) The public.
(b) The governing bodies of the county and the municipalities in the regional public transportation authority.
(c) The regional planning agency and the regional public transportation authority.
2. If necessary, recommend to the regional planning agency modifications to the regional transportation plan to accommodate unserved and underserved areas and other priorities of the regional transportation plan.
D. E. Transportation excise tax revenues that are distributed pursuant to section 42‑6105, subsection D shall not be redistributed or used for other transportation modes. Except as provided by section 28‑6353, subsections D, E and F, transportation excise tax revenues that are dedicated in the plan to a specific project or transportation system may only be redistributed to or otherwise used for another project within the same transportation mode if approved by a majority vote of the transportation policy committee.
E. The committee established pursuant to this section ends on July 1, 2024 pursuant to section 41‑3103.
Sec. 2. Title 42, chapter 6, article 3, Arizona Revised Statutes, is amended by adding section 42-6104, to read:
42-6104. County excise tax for transportation; renewal; extension; election; report
A. The board of supervisors of a county with a population of four hundred thousand persons or less, on a majority vote, may submit to and for approval by the qualified electors of the county an excise tax that is in addition to a county excise tax levied or authorized pursuant to section 42-6106 or 42-6107 for transportation purposes. The board shall present the issue on the ballot as a single question for approval or disapproval of the tax. If approved by the qualified electors voting on the issue at a countywide election held on a regularly scheduled countywide general election date pursuant to section 16‑211, the county shall levy and the department of revenue shall collect the tax authorized by this subsection as follows:
1. The tax shall be levied beginning January 1 or July 1, whichever date occurs first at least sixty days after voter approval.
2. The tax shall be levied on the same tax base that applies to an excise tax in the county as prescribed by section 42‑6106 or 42-6107.
3. The tax shall be levied at a rate that, together with the tax rate currently levied pursuant to section 42-6106 or 42-6107, will not exceed:
(a) Twenty percent of the transaction privilege tax rate prescribed by section 42-5010, subsection A in effect on January 1, 1990 to each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title.
(b) Twenty percent of the rate prescribed by section 42‑5352, subsection A.
(c) On the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42-5155, a rate equal to the transaction privilege tax rate under subdivision (a) of this paragraph applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification.
4. In its submission to the electors, the board of supervisors shall set a termination date for the tax that is within two hundred forty months after the date prescribed in paragraph 1 of this subsection.
5. The county shall deposit the net revenues collected under this subsection in a special county transportation fund exclusively for the payment of costs and obligations incurred under the transportation plan approved under this subsection.
6. The transportation plan:
(a) Shall be developed in collaboration with existing state, regional and local transportation authorities and planning agencies.
(b) Shall specify the allocation of the collected revenues.
(c) May include multimodal transportation systems and improvements.
(d) May include coordination with authorities and agencies in neighboring counties.
(e) Must comply with section 28-6392, subsection B.
B. At the written request of the regional planning agency, the board of supervisors of a county that levies a tax pursuant to section 42‑6105 may call and conduct a countywide election to approve the renewal and extension of the tax levied under section 42-6105 according to the following requirements:
1. The issue on the ballot shall be presented as a single question for approval or disapproval of the tax.
2. the election shall be held on a regularly scheduled countywide general election day pursuant to section 16-211.
3. The renewed tax shall be levied and collected At the rates prescribed by section 42-6105, subsection B For a term beginning from and after December 31, 2025 and continuing for twenty years.
4. The net revenues collected from the tax shall be allocated and distributed to fund the regional transportation plan adopted under title 28, chapter 17, article 1 as follows:
(a) TO THE regional area road fund pursuant to section 28‑6303 for use for:
(i) Freeways and other routes in the state highway system, including capital expense and maintenance.
(ii) Major arterial street and intersection improvements, including capital expense, maintenance and implementation studies.
(b) TO THE public transportation fund pursuant to section 48‑5103 for:
(i) Capital costs, maintenance and operation of public transportation classifications.
(ii) Capital costs and utility relocation costs associated with a light rail public transit system. Not more than 14.8 percent of the net revenues collected in any fiscal year pursuant to this section may be allocated for capital costs and utility relocation costs associated with a light rail public transit system.
C. At the written request of the regional transportation authority established pursuant to title 48, chapter 30 in a county with a population of more than four hundred thousand but less than one million two hundred thousand persons, the board of supervisors of the county may call and conduct a countywide election to approve the extension of the tax levied pursuant to section 42‑6106 to fund the regional transportation plan under section 48-5309 according to the following requirements:
1. The issue on the ballot shall be presented as a single question for the approval or disapproval of the tax.
2. the election shall be held on an election day set pursuant to section 48‑5314, subsection A, paragraph 2.
3. Notwithstanding section 42-6106, subsection B, the tax shall be levied and collected:
(a) At a rate that, together with any tax rate currently levied pursuant to section 42‑6106 or 42‑6107, will not exceed:
(i) Twenty percent of the transaction privilege tax rate prescribed by section 42‑5010, subsection A in effect on January 1, 1990 to each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title.
(ii) Twenty percent of the rate prescribed by section 42‑5352, subsection A.
(b) On the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42‑5155, at a rate equal to the transaction privilege tax rate under subdivision (a), item (i) of this paragraph applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification.
4. The tax shall be levied for a term determined by the regional transportation authority board beginning January 1 or July 1, whichever date occurs first at least sixty days following the election and continuing for at least one hundred twenty but not more than two hundred forty months.
5. Regardless of the outcome of the election, any preexisting tax adopted pursuant to section 42‑6106 shall remain in effect according to the existing transportation plan unless amended pursuant to this subsection.
6. The net revenues collected from the tax shall be deposited in the regional transportation fund pursuant to section 48-5307 for the exclusive purposes of the regional transportation plan, including capital expense and maintenance costs. monies in the regional transportation fund are not subject to appropriation by the county board of supervisors or subject to use for any purpose except as authorized pursuant to the regional transportation plan.
D. For any county that levies a transportation tax pursuant to this section and section 42‑6105, 42‑6106 or 42‑6107, on or before January 31 of each year the entity implementing the transportation plan in the county shall submit a report to the president of the senate and the speaker of the house of representatives and provide a copy of this report to the secretary of state that includes the following information:
1. The date the tax was first levied under this section and the date the tax will expire.
2. The amount of net revenues from the tax collected in the preceding calendar year.
3. The aggregate amount of net revenues collected since the tax was first levied under this section and the projected amount of net revenues that will be collected when the tax expires.
4. An itemized list of the construction projects in process or completed pursuant to the regional transportation plan under this section.
5. The percentage of revenues spent under each of the following categories since the inception of the tax:
(a) Freeway and highway road projects, including capital expense and maintenance.
(b) Transit, multimodal or public transportation systems, including capital expense and maintenance.
(c) Arterial or collector streets and intersections, including capital expense and maintenance.
E. Monies collected from any tax levied pursuant to this section that are spent according to the purposes described in article IX, section 20, subsection (3), paragraph (d), subdivisions (i) and (viii), Constitution of Arizona, are exempt from the county's expenditure limitation.
F. This section does not constitute a submission of any provision of law to the people for approval under the power of the referendum.
Sec. 3. Section 42-6105, Arizona Revised Statutes, is amended to read:
42-6105. County transportation excise tax; counties with population of one million two hundred thousand or more persons
A. If approved by the qualified electors voting at a countywide election, a county with a population of one million two hundred thousand or more persons shall levy and the department shall collect a tax as provided by this section, in addition to all other taxes.
B. The tax shall be levied and collected:
1. At a rate of not more than ten per cent percent of the transaction privilege tax rate prescribed by section 42‑5010, subsection A applying, as of January 1, 1990, to each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title.
2. At a rate of not more than ten per cent percent of the rate prescribed by section 42-5352, subsection A.
3. On the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42‑5155, at a rate equal to the transaction privilege tax rate under paragraph 1 of this subsection applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification.
C. The tax levied under this section shall be in effect for a term of twenty years.
D. Except as provided by subsection E of this section, the net revenues collected under this section shall be distributed and deposited as follows for use consistent with the regional transportation plan adopted under title 28, chapter 17, article 1:
1. 56.2 per cent percent to the regional area road fund pursuant to section 28‑6303 for freeways and other routes in the state highway system, including capital expense and maintenance.
2. 10.5 per cent percent to the regional area road fund pursuant to section 28‑6303 for major arterial streets and intersection improvements, including capital expense and implementation studies.
3. 33.3 per cent percent to the public transportation fund pursuant to section 48‑5103 for:
(a) Capital costs, maintenance and operation of public transportation classifications.
(b) Capital costs and utility relocation costs associated with a light rail public transit system.
E. From and after December 31, 2025, the allocation of monies under subsection D of this section shall be consistent with section 42-6104, subsection B, paragraph 4.
F. At the written request of the regional planning agency, the board of supervisors of a county that levies a tax pursuant to this section may call and conduct a countywide election to approve the renewal and extension of the tax levied under this section as provided by section 42-6104, subsection B.
Sec. 4. Section 42-6106, Arizona Revised Statutes, is amended to read:
42-6106. County transportation excise tax
A. If approved by the qualified electors voting at a countywide election, the regional transportation authority in any county shall levy and the department shall collect a transportation excise tax up to the rate authorized by this section in addition to all other taxes.
B. The tax shall be levied and collected:
1. At a rate of not more than ten per cent percent of the transaction privilege tax rate prescribed by section 42‑5010, subsection A in effect on January 1, 1990 to each person engaging or continuing in the county in a business taxed under chapter 5, article 1 of this title.
2. At a rate of not more than ten per cent percent of the rate prescribed by section 42‑5352, subsection A.
3. On the use or consumption of electricity or natural gas by retail electric or natural gas customers in the county who are subject to use tax under section 42‑5155, at a rate equal to the transaction privilege tax rate under paragraph 1 of this subsection applying to persons engaging or continuing in the county in the utilities transaction privilege tax classification.
C. Any subsequent reduction in the transaction privilege tax rate prescribed by chapter 5, article 1 of this title shall not reduce the tax that is approved and collected as prescribed in this section. The department shall collect the tax at a variable rate if the variable rate is specified in the ballot proposition. The department shall collect the tax at a modified rate if approved by a majority of the qualified electors voting.
D. The net revenues collected under this section:
1. In counties with a population exceeding four hundred thousand persons, shall be deposited in the regional transportation fund pursuant to section 48‑5307.
2. In counties with a population of four hundred thousand or fewer persons, shall be deposited in the public transportation authority fund pursuant to section 28‑9142 or the regional transportation fund pursuant to section 48‑5307 or shall be allocated between both funds.
E. The tax shall be levied under this section beginning January 1 or July 1, whichever date occurs first after approval by the voters, and may be in effect for a period of not more than twenty years.
f. At the written request of the regional transportation authority established pursuant to title 48, chapter 30 in a county with a population of more than four hundred thousand but less than one million two hundred thousand persons, the board of supervisors of the county may call and conduct a countywide election to approve the renewal, increase or extension of the tax levied under this section as specified pursuant to section 42‑6104.
