| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.1383 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVERIGGS. |
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| 5 | 5 | | 0537H.01I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsection142.803,RSMo,andtoenactinlieuthereofonenewsectionrelatingto |
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| 8 | 8 | | motorfueltax. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Section142.803,RSMo,isrepealedandonenewsectionenactedinlieu |
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| 11 | 11 | | 2thereof,tobeknownassection142.803,toreadasfollows: |
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| 12 | 12 | | 142.803.1.Ataxisleviedandimposedonallmotorfuelusedorconsumedinthis |
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| 13 | 13 | | 2stateasfollows: |
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| 14 | 14 | | 3 (1)Motorfuel,seventeencentspergallon; |
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| 15 | 15 | | 4 (2)Alternativefuels,notsubjecttothedecalfeesasprovidedinsection142.869,with |
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| 16 | 16 | | 5apowerpotentialequivalentofmotorfuel.Intheeventalternativefuel,whichisnot |
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| 17 | 17 | | 6commonlysoldormeasuredbythegallon,isusedinmotorvehiclesonthehighwaysofthis |
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| 18 | 18 | | 7state,thedirectorisauthorizedtoassessandcollectataxuponsuchalternativefuelmeasured |
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| 19 | 19 | | 8bythenearestpowerpotentialequivalenttothatofonegallonofregulargradegasoline.The |
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| 20 | 20 | | 9determinationbythedirectorofthepowerpotentialequivalentofsuchalternativefuelshall |
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| 21 | 21 | | 10beprimafaciecorrect; |
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| 22 | 22 | | 11 (3)Aviationfuelusedinpropellingaircraftwithreciprocatingengines,ninecentsper |
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| 23 | 23 | | 12gallonasleviedandimposedbysection155.080tobecollectedasrequiredunderthis |
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| 24 | 24 | | 13chapter; |
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| 25 | 25 | | 14 (4)Compressednaturalgasfuel,fivecentspergasolinegallonequivalentuntil |
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| 26 | 26 | | 15December31,2019,elevencentspergasolinegallonequivalentfromJanuary1,2020,until |
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| 27 | 27 | | 16December31,2024,andthenseventeencentspergasolinegallonequivalentthereafter.The |
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| 28 | 28 | | 17gasolinegallonequivalentandmethodofsaleforcompressednaturalgasshallbeas |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18publishedbytheNationalInstituteofStandardsandTechnologyinHandbooks44and130, |
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| 31 | 31 | | 19andsupplementstheretoorrevisionsthereof.Intheabsenceofsuchstandardoragreement, |
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| 32 | 32 | | 20thegasolinegallonequivalentandmethodofsaleforcompressednaturalgasshallbeequalto |
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| 33 | 33 | | 21fiveandsixty-six-hundredthspoundsofcompressednaturalgas.Allapplicableprovisions |
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| 34 | 34 | | 22containedinthischaptergoverningadministration,collections,andenforcementofthestate |
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| 35 | 35 | | 23motorfueltaxshallapplytothetaximposedoncompressednaturalgas,includingbutnot |
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| 36 | 36 | | 24limitedtolicensing,reporting,penalties,andinterest; |
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| 37 | 37 | | 25 (5)Liquefiednaturalgasfuel,fivecentsperdieselgallonequivalentuntilDecember |
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| 38 | 38 | | 2631,2019,elevencentsperdieselgallonequivalentfromJanuary1,2020,untilDecember31, |
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| 39 | 39 | | 272024,andthenseventeencentsperdieselgallonequivalentthereafter.Thedieselgallon |
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| 40 | 40 | | 28equivalentandmethodofsaleforliquefiednaturalgasshallbeaspublishedbytheNational |
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| 41 | 41 | | 29InstituteofStandardsandTechnologyinHandbooks44and130,andsupplementstheretoor |
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| 42 | 42 | | 30revisionsthereof.Intheabsenceofsuchstandardoragreement,thedieselgallonequivalent |
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| 43 | 43 | | 31andmethodofsaleforliquefiednaturalgasshallbeequaltosixandsix-hundredthspoundsof |
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| 44 | 44 | | 32liquefiednaturalgas.Allapplicableprovisionscontainedinthischaptergoverning |
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| 45 | 45 | | 33administration,collections,andenforcementofthestatemotorfueltaxshallapplytothetax |
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| 46 | 46 | | 34imposedonliquefiednaturalgas,includingbutnotlimitedtolicensing,reporting,penalties, |
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| 47 | 47 | | 35andinterest; |
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| 48 | 48 | | 36 (6)Propanegasfuel,fivecentspergallonuntilDecember31,2019,elevencentsper |
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| 49 | 49 | | 37gallonfromJanuary1,2020,untilDecember31,2024,andthenseventeencentspergallon |
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| 50 | 50 | | 38thereafter.Allapplicableprovisionscontainedinthischaptergoverningadministration, |
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| 51 | 51 | | 39collection,andenforcementofthestatemotorfueltaxshallapplytothetaximposedon |
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| 52 | 52 | | 40propanegasincluding,butnotlimitedto,licensing,reporting,penalties,andinterest; |
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| 53 | 53 | | 41 (7)Ifanaturalgas,compressednaturalgas,liquefiednaturalgas,electric,orpropane |
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| 54 | 54 | | 42connectionisusedforfuelingmotorvehiclesandforanotheruse,suchasheating,thetax |
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| 55 | 55 | | 43imposedbythissectionshallapplytotheentireamountofnaturalgas,compressednatural |
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| 56 | 56 | | 44gas,liquefiednaturalgas,electricity,orpropaneusedunlessanapprovedseparatemetering |
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| 57 | 57 | | 45andaccountingsystemisinplace. |
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| 58 | 58 | | 46 2.Alltaxes,surchargesandfeesareimposedupontheultimateconsumer,butareto |
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| 59 | 59 | | 47beprecollectedasdescribedinthischapter,forthefacilityandconvenienceoftheconsumer. |
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| 60 | 60 | | 48Thelevyandassessmentonotherpersonsasspecifiedinthischaptershallbeasagentsofthis |
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| 61 | 61 | | 49statefortheprecollectionofthetax. |
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| 62 | 62 | | 50 3.(1)Inadditiontoanytaxcollectedundersubdivision(1)ofsubsection1ofthis |
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| 63 | 63 | | 51section,thefollowingtaxisleviedandimposedonallmotorfuelusedorconsumedinthis |
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| 64 | 64 | | 52state,subjecttotheexemptionontaxliabilitysetforthinsection142.822:fromOctober1, |
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| 65 | 65 | | 532021,toJune30,2022,twoandahalfcentspergallon;fromJuly1,2022,toJune30,2023, |
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| 66 | 66 | | 54fivecentspergallon;fromJuly1,2023,toJune30,2024,sevenandahalfcentspergallon; |
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| 67 | 67 | | HB1383 2 55fromJuly1,2024,toJune30,2025,tencentspergallon;andonandafterJuly1,2025, |
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| 68 | 68 | | 56twelveandahalfcentspergallon. |
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| 69 | 69 | | 57 (2)Anyamountoverfivehundredfiftymilliondollarsofthetaxcollected |
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| 70 | 70 | | 58annuallyundersubdivision1ofthissubsection,adjustedannuallyforinflation |
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| 71 | 71 | | 59accordingtotheconsumerpriceindex,shallbeapportionedanddistributedbetweenthe |
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| 72 | 72 | | 60counties,cities,andthestatehighwaysandtransportationcommissionashereinafter |
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| 73 | 73 | | 61provided: |
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| 74 | 74 | | 62 (a)Sixtypercentshallbeapportionedanddistributedtothecountiesonthe |
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| 75 | 75 | | 63followingbasis:one-halfontheratiothatthecountyroadmileageofeachcountybears |
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| 76 | 76 | | 64tothecountyroadmileageoftheentirestateasdeterminedbythelastavailablereport |
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| 77 | 77 | | 65ofthestatehighwaysandtransportationcommissionandone-halfontheratiothatthe |
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| 78 | 78 | | 66rurallandvaluationofeachcountybearstotherurallandvaluationoftheentirestate |
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| 79 | 79 | | 67asdeterminedbythelastavailablereportofthestatetaxcommission,exceptthat |
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| 80 | 80 | | 68countyroadmileageinincorporatedvillages,towns,orcitiesandthelandvaluationin |
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| 81 | 81 | | 69incorporatedvillages,towns,orcitiesshallbeexcludedinsuchdetermination,except |
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| 82 | 82 | | 70that,iftheassessedvaluationofrurallandsinanycountyislessthanfivemillion |
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| 83 | 83 | | 71dollars,thecountyshallbetreatedashavinganassessedvaluationoffivemillion |
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| 84 | 84 | | 72dollars; |
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| 85 | 85 | | 73 (b)Twentypercenttobedividedequallybetweenanycitynotwithinacounty |
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| 86 | 86 | | 74andthecitywiththenexthighestpopulationinthestateaccordingtothelastprevious |
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| 87 | 87 | | 75decennialcensusoftheUnitedStates;and |
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| 88 | 88 | | 76 (c)Twentypercenttobedividedbetweenthecountiesbasedontheratioofthe |
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| 89 | 89 | | 77numberofacresofpropertyassessedasagriculturalinacountytothenumberofacres |
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| 90 | 90 | | 78ofpropertyassessedasagriculturalinthestate. |
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| 91 | 91 | | âś” |
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| 92 | 92 | | HB1383 3 |
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