August 24, 2010, Introduced by Reps. Leland, Byrnes, Donigan and Miller and referred to the Committee on Transportation.
A bill to provide for a specific tax on motor fuel by certain
counties; to describe powers of certain counties and state
agencies; and to authorize direct local elections pertaining to
specific motor fuel taxes.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. This act shall be known and may be cited as the
"county motor fuel tax act".
Sec. 2. No county shall impose a specific tax on motor fuels
except as provided under this act. Beginning January 1, 2010, a
county that has obtained direct voter approval under section 25 of
article IX of the state constitution of 1963 may impose a specific
tax on motor fuel sold in the county. In addition to any other
requirements imposed by law, the ballot question that proposes the
authorization of the tax shall specifically state how the proceeds
of the tax are to be distributed and used. The tax collected shall
be used for road construction, preservation, and maintenance,
public transportation and related infrastructure, and nonmotorized
transportation infrastructure as approved by the voters in the
county or counties where the tax was collected. The rate of tax
imposed under this act shall be up to 3 cents per gallon of motor
fuel if a single county is imposing the tax. Two adjacent counties
may combine to impose a tax of up to 5 cents per gallon, and 3 or
more adjacent counties may combine to impose a tax of up to 7 cents
per gallon. If 2 or more adjacent counties combine to impose taxes
higher than 3 cents per gallon, they shall enter into a contract
that sets forth agreements on the distribution and use of revenue.
Adjacent counties may provide for additional agreements in a
contract entered into under this section.
Sec. 3. The governing body of a county or counties may provide
a means of collecting the tax.
Sec. 4. A county or counties that impose a tax on motor fuel
under this act may enter into an agreement with the department of
treasury, under which the department of treasury shall administer,
enforce, and collect the county motor fuel tax on behalf of the
county or counties. The actual, marginal cost of collecting the tax
in each county may be deducted from the amount distributed to each
county.
Sec. 5. As used in this act, "motor fuel" means any 1 or all
of the fuels listed in section 4(d) of the motor fuel tax act, 2000
PA 403, MCL 207.1004(d), or electricity used for vehicle
propulsion, as may be specified in the ballot question that
proposes the authorization of the tax under this act. Nothing in
this act shall give a county authority to tax motor fuel consumed
in qualified commercial motor vehicles under the motor carrier fuel
tax act, 1980 PA 119, MCL 207.211 to 207.234.