Reference is to Printer's Date 2/19/13-H.
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/ SECTION 1. A. Section 12-28-310 of the 1976 Code, as last amended by Act 386 of 2006, is further amended to read:
"Section 12-28-310.
(A) Subject to the exemptions provided
in this chapter, a user fee of sixteen
twenty-six cents a gallon is imposed on:
(1)
all gasoline, gasohol, or blended fuels containing
gasoline that are used or consumed for any purpose in this
State; and
(2)
all diesel fuel, substitute fuels, or alternative fuels,
or blended fuels containing diesel fuel that are used or
consumed in this State in producing or generating power for
propelling motor vehicles.
(B) The user fee levied
on motor fuel subject to the user fee pursuant to this chapter
is a levy and assessment on the consumer, and the levy and
assessment on other persons as specified in this chapter are as
agents of the State for the collection of the user fee. This
section does not affect the method of collecting the user fee as
provided in this chapter. The user fee imposed by this section
must be collected and paid at those times, in the manner, and by
the persons specified in this chapter.
(C) The license user
fee imposed by this section is instead of all sales, use, or
other excise tax that may be imposed otherwise by any
municipality, county, or other local political subdivision of
the State.
(D)(1) The
department shall increase or decrease the amount of the user fee
imposed pursuant to subsection (A) by the percentage change in
the wholesale price of motor fuel subject to the user fee in the
applicable base period.
(2)
The two base periods are six-month periods, with
one ending on September thirtieth and one ending on March
thirty-first. The department must set the user fee twice a year
based on the percentage change in the wholesale price of motor
fuel for each base period. A user fee set by the department
using information for the base period that ends on September
thirtieth applies to the six-month period that begins the
following January first. A user fee set by the department using
information for the base period that ends on March thirty-first
applies to the six-month period that begins the following July
first.
(3)
The department must determine the change in the
average wholesale price of motor fuel for each base period. The
department must use information on refiner and gas plant
operator sales prices of finished motor gasoline and diesel fuel
for resale, published by the United States Department of Energy
in the 'Monthly Energy Review', or equivalent data. The
department must use a weighted average of the results for each
motor fuel based on the proportion of user fee collected on each
pursuant to subsection (A) to the base period. The department
must then convert the weighted average price to a
cents-per-gallon rate for all motor fuel and round the rate to
the nearest one-tenth of a cent. If the converted
cents-per-gallon rate is exactly between two-tenths of a cent,
the department must round the rate up to the higher of the two.
(4)
The department must notify affected taxpayers of
the user fee to be in effect for each six-month period beginning
January first and July first."
B. The first adjustment to the user fee imposed pursuant to Section 12-28-310 shall take effect July 1, 2014, using the base period ending on March thirty-first.
SECTION 2. A. Section 56-11-410 of the 1976 Code is amended to read:
"Section 56-11-410.
(A) A road tax
user fee for the privilege of using the streets and
highways in this State is imposed upon every motor carrier. The
tax user fee is equivalent to
sixteen twenty-six cents a gallon,
calculated on the amount of gasoline or other motor fuel used by
the motor carrier in its operations within this State. Except
as credit for certain taxes fees as
provided for in this chapter, taxes imposed on motor carriers by
this chapter are in addition to taxes imposed upon the carriers
by any other provision of law.
(B) The
department shall increase or decrease the amount of the road
user fee imposed pursuant to subsection (A) in the same manner
as it adjusts the user fee imposed pursuant to Section
12-28-310."
B. The first adjustment to the road user fee imposed pursuant to Section 56-11-410 shall take effect July 1, 2014, using the base period ending on March thirty-first.
SECTION 3. Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:
"Section 12-6-3755.
(A) For tax year 2013, there is
allowed a refundable income tax credit equal to twenty-six
dollars for every motor vehicle registered to the taxpayer that
is licensed in this State. The taxpayer only may claim the
credit if there are no delinquent property taxes owed on the
motor vehicle.
(B) For tax years 2014
and 2015, there is allowed a refundable income tax credit equal
to fifty-three dollars for every motor vehicle registered to the
taxpayer that is licensed in this State. The taxpayer only may
claim the credit if there are no delinquent property taxes owed
on the motor vehicle.
(C) The department
shall notify the Department of Transportation of the total
amount of credits claimed pursuant to this section. The
Department of Transportation shall transfer the total amounts of
credits claimed to the general fund. The amount of the user fee
transferred to reimburse the general fund for the costs of this
section is deemed to have been imposed for the same purpose.
(D) The department may
promulgate regulations necessary to implement the provisions of
this section. The department may require the taxpayer provide
proof of eligibility for the credit."
SECTION 4. A. Section 12-28-2740(A) of the 1976 Code, as last amended by Act 293 of 2002, is further amended to read:
"(A) The proceeds
from two and sixty-six one-hundredths three
and one-half cents a gallon of the user fee on gasoline only
as levied and provided for in this chapter must be deposited
with the State Treasurer and expended for purposes set forth in
this section. The monies must be apportioned among the counties
of the State in the following manner:
(1) one-third
distributed in the ratio which the land area of the county bears
to the total land area of the State;
(2) one-third
distributed in the ratio which the population of the county
bears to the total population of the State as shown by the
latest official decennial census;
(3) one-third
distributed in the ratio which the mileage of all rural roads in
the county bears to the total rural road mileage in the State as
shown by the latest official records of the Department of
Transportation. The Department of Revenue shall collect
the information required pursuant to Section 12-28-1390
regarding the number of gallons sold in each county for use in
making allocations of donor funds as provided in subsection
(H). The Department of Revenue shall submit the
percentage of the total represented by each county to the
Department of Transportation and to each county transportation
committee annually by May first of the following calendar year.
Upon request of a county transportation committee, the
Department of Transportation shall continue to administer the
funds allocated to the county.
All interest earnings on the County
Transportation Fund in the State Treasury must be added to the
distribution to counties under this section in proportion to
each county's portion of the entire County Transportation Fund.
Except for those funds being used in connection with highway
projects administered by the Department of Transportation on
behalf of counties administering their own 'C' funds, these
distributions of earnings and the calculation required to
determine the appropriate amount shall not include those
counties administering their own 'C' funds."
B. Section 12-28-2740(H) of the 1976 Code is amended to read:
"(H) For purposes of this
subsection, "donor county" means a county that
contributes to the "C" fund an amount in excess of
what it receives under the allocation formula as stated in
subsection (A). In addition to the allocation to the counties
pursuant to subsection (A), the Department of Transportation
annually shall transfer from the state highway fund to the donor
counties an amount equal to nine and one-half million dollars in
the ratio of the individual donor county's contribution in
excess of "C" fund revenue allocated to the county
under subsection (A) to the total excess contributions of all
donor counties Reserved."
C. This SECTION takes effect July 1, 2013.
SECTION 5. If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this act is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this act, the General Assembly hereby declaring that it would have passed this Act, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.
SECTION 6. Except as provided otherwise, this act takes effect July 1, 2013. /
Renumber sections to conform.
Amend title to conform.