HOUSE JOINT RESOLUTION NO. 146 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE TAYLOR (48).
4401H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION Submitting to the qualified voters of Missouri an amendment repealing Section 30(a) of Article IV of the Constitution of Missouri, and adopting one new section in lieu thereof relating to the renaming of a state entity.
Be it resolved by the House of Representatives, the Senate concurring therein:
That at the next general election to be held in the state of Missouri, on Tuesday next 2 following the first Monday in November, 2026, or at a special election to be called by the 3 governor for that purpose, there is hereby submitted to the qualified voters of this state, for 4 adoption or rejection, the following amendment to Article IV of the Constitution of the state 5 of Missouri: Section A. Section 30(a), Article IV, Constitution of Missouri, is repealed and one 2 new section adopted in lieu thereof, to be known as Section 30(a), to read as follows: Section 30(a). 1. A tax upon or measured by fuel used for propelling highway motor 2 vehicles shall be levied and collected as provided by law. Any amount of the tax collected 3 with respect to fuel not used for propelling highway motor vehicles shall be refunded by the 4 state in the manner provided by law. The remaining net proceeds of the tax, after deducting 5 actual costs of collection of the department of revenue (but after June 30, 2005, not more than 6 three percent of the amount collected) and refunds for overpayments and erroneous payments 7 of such tax as permitted by law, shall be apportioned and distributed between the counties, 8 cities and the state highways and transportation commission as hereinafter provided and shall 9 stand appropriated without legislative action for the following purposes:
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HJR 146 2
10 (1) Ten percent of the remaining net proceeds shall be deposited in a special trust fund 11 known as the "County Aid Road Trust Fund". In addition, beginning July 1, 1994, an 12 additional five percent of the remaining net proceeds which is derived from the difference 13 between the amount received from a tax rate equal to the tax rate in effect on March 31, 1992, 14 and the tax rate in effect on and after July 1, 1994, shall also be deposited in the county aid 15 road trust fund, and of such moneys generated by this additional five percent, five percent 16 shall be apportioned and distributed solely to cities not within any county in this state. After 17 such distribution to cities not within any county, the remaining proceeds in the county aid 18 road trust fund shall be apportioned and distributed to the various counties of the state on the 19 following basis: One-half on the ratio that the county road mileage of each county bears to the 20 county road mileage of the entire state as determined by the last available report of the state 21 highways and transportation commission and one-half on the ratio that the rural land 22 valuation of each county bears to the rural land valuation of the entire state as determined by 23 the last available report of the state [tax] assessment commission, or its successor entity 24 created to effectuate the provisions of Article X, Section 14 of this constitution, except 25 that county road mileage in incorporated villages, towns or cities and the land valuation in 26 incorporated villages, towns or cities shall be excluded in such determination, except that, if 27 the assessed valuation of rural lands in any county is less than five million dollars, the county 28 shall be treated as having an assessed valuation of five million dollars. The funds apportioned 29 and distributed to each county shall be dedicated, used and expended by the county solely for 30 the construction, reconstruction, maintenance and repairs of roads, bridges and highways, and 31 subject to such other provisions and restrictions as provided by law. The moneys generated 32 by the additional five percent of the remaining net proceeds which is derived from the 33 difference between the amount received from a tax rate equal to the tax rate in effect on 34 March 31, 1992, and the tax rate in effect on and after July 1, 1994, shall not be used or 35 expended for equipment, machinery, salaries, fringe benefits or capital improvements, other 36 than roads and bridges. In counties having the township form of county organization, the 37 funds distributed to such counties shall be expended solely under the control and supervision 38 of the county commission, and shall not be expended by the various townships located within 39 such counties. "Rural land" as used in this section shall mean all land located within any 40 county, except land in incorporated villages, towns, or cities. 41 (2) Fifteen percent of the remaining net proceeds shall be apportioned and distributed 42 to the various incorporated cities, towns and villages within the state solely for construction, 43 reconstruction, maintenance, repair, policing, signing, lighting and cleaning roads and streets 44 and for the payment of principal and interest on indebtedness on account of road and street 45 purposes, and the use thereof being subject to such other provisions and restrictions as 46 provided by law. The amount apportioned and distributed to each city, town or village shall HJR 146 3
47 be based on the ratio that the population of the city, town or village bears to the population of 48 all incorporated cities, towns or villages in the state having a like population, as shown by the 49 last federal decennial census, provided that any city, town or village which had a motor fuel 50 tax prior to the adoption of this section shall annually receive not less than an amount equal to 51 the net revenue derived therefrom in the year 1960; and 52 (3) All the remaining net proceeds in excess of the distributions to counties, and to 53 cities, towns and villages under this section shall be apportioned, distributed and deposited in 54 the state road fund and shall be expended and used solely as provided in subsection 1 of 55 section 30(b) of Article IV of this Constitution. 56 2. The director of revenue of the state shall make the apportionment, distribution and 57 deposit of the funds monthly in the manner required hereby. 58 3. Except for taxes or licenses which may be imposed uniformly on all merchants or 59 manufacturers based upon sales, or which uniformly apply ad valorem to the stocks of 60 merchants or manufacturers, no political subdivision in this state shall collect any tax, excise, 61 license or fee upon, measured by or with respect to the importation, receipt, manufacture, 62 storage, transportation, sale or use, on or after the first day of the month next following the 63 adoption of this section of fuel used for propelling motor vehicles, unless the tax, excise, 64 license or fee is approved by a vote of the people of any city, town or village subsequent to the 65 adoption of this section, by a two-thirds majority. All funds collected shall be used solely for 66 construction, reconstruction, maintenance, repair, policing, signing, lighting, and cleaning 67 roads and streets and for the payment and interest on indebtedness incurred on account of 68 road and street purposes. 69 4. The net proceeds of fuel taxes apportioned, distributed and deposited under this 70 section to the state road fund, counties, cities, towns and villages shall not be included within 71 the definition of "total state revenues" in section 17 of article X of this constitution nor be 72 considered as an "expense of state government" as that term is used in section 20 of article X 73 of this constitution. ✔