Article XIX of the California Constitution requires revenues from state excise taxes on gasoline and diesel fuel for use in motor vehicles upon public streets and highways, over and above the cost of collection and any refunds authorized by law, to be used for various street and highway purposes and for certain mass transit guideway purposes. Existing law creates the Highway Users Tax Account and requires the Controller to distribute by formula a portion of gasoline and diesel excise tax revenues in the Highway Users Tax Account to cities based on their population and to counties based on their number of registered vehicles and maintained miles of county roads. Existing law requires the board of supervisors of each county to establish a road fund to receive those moneys distributed from the Highway Users Tax Account and authorizes the board to deposit other moneys available for roads in
its road fund. Existing law requires a county to expend moneys deposited its road fund exclusively for county roads for the transportation purposes authorized by Article XIX of the California Constitution or for other public street and highway purposes as provided by law.
This bill would expand the purposes for which a county may spend moneys deposited into its road fund to include any street or road within the county. If a county expends moneys received from the Highway Users Tax Account for streets and roads within the county, the bill would require the county to use those funds equitably throughout the county to identify and improve streets and roads that have the highest need. Before a county expends moneys received from the Highway Users Tax Account, the bill would require the board of supervisors to consult with cities located in the county to identify opportunities for collaborative transportation projects to improve local streets and roads. By requiring
counties to consult with cities in this manner, the bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.