(1) A motor vehicle fuel tax rate of twenty-three
cents per gallon on motor vehicle fuel shall be imposed on motor
vehicle fuel licensees, other than motor vehicle fuel
distributors.
(2) Beginning July 1, 2003, an additional and cumulative
motor vehicle fuel tax rate of five cents per gallon on motor
vehicle fuel shall be imposed on motor vehicle fuel licensees,
other than motor vehicle fuel distributors. This subsection (2)
expires when the bonds issued for transportation 2003 projects
are retired.
(3) Beginning July 1, 2005, an additional and cumulative
motor vehicle fuel tax rate of three cents per gallon on motor
vehicle fuel shall be imposed on motor vehicle fuel licensees,
other than motor vehicle fuel distributors.
(4) Beginning July 1, 2006, an additional and cumulative
motor vehicle fuel tax rate of three cents per gallon on motor
vehicle fuel shall be imposed on motor vehicle fuel licensees,
other than motor vehicle fuel distributors.
(5) Beginning July 1, 2007, an additional and cumulative
motor vehicle fuel tax rate of two cents per gallon on motor
vehicle fuel shall be imposed on motor vehicle fuel licensees,
other than motor vehicle fuel distributors.
(6) Beginning July 1, 2008, an additional and cumulative
motor vehicle fuel tax rate of one and one-half cents per gallon
on motor vehicle fuel shall be imposed on motor vehicle fuel
licensees, other than motor vehicle fuel distributors.
[2007 c 515 § 3; 2005 c 314 § 101; 2003 c 361 § 401. Prior: 1999 c 269 § 16; 1999 c 94 § 29; 1994 c 179 § 30; 1991 c 342 § 57; 1990 c 42 § 101; 1983 1st ex.s. c 49 § 27; 1981 c 342 § 2; 1979 c 158 § 224; 1977 ex.s. c 317 § 6.]
NOTES:
Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.
Effective date -- 2005 c 314 §§ 101-107, 109, 303-309, and 401: See note following RCW 46.68.290.
Part headings not law -- 2005 c 314: See note following RCW 46.17.010.
Findings -- 2003 c 361: "The legislature finds that the state's transportation system is in critical need of repair, restoration, and enhancement. The state's economy, the ability to move goods to market, and the overall mobility and safety of the citizens of the state rely on the state's transportation system. The revenues generated by this act are dedicated to funds, accounts, and activities that are necessary to improve the delivery of state transportation projects and services." [2003 c 361 § 101.]
Part headings not law -- 2003 c 361: "Part headings used in this act are not any part of the law." [2003 c 361 § 701.]
Severability -- 2003 c 361: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [2003 c 361 § 702.]
Effective dates -- 2003 c 361: See note following RCW 82.08.020.
Effective date -- 1999 c 269: See note following RCW 36.78.070.
Legislative finding -- Effective dates -- 1999 c 94: See notes following RCW 43.84.092.
Effective dates -- 1991 c 342: See note following RCW 47.26.167.
Purpose of state and local transportation funding
program -- 1990 c 42: "(1) The legislature finds that a new
comprehensive funding program is required to maintain the state's
commitment to the growing mobility needs of its citizens and
commerce. The transportation funding program is intended to
satisfy the following state policies and objectives:
(a) Statewide system: Provide for preservation of the
existing statewide system and improvements for current and
expected capacity needs in rural, established urban, and growing
suburban areas throughout the state;
(b) Local flexibility: Provide for necessary state highway
improvements, as well as providing local governments with the
option to use new funding sources for projects meeting local and
regional needs;
(c) Multimodal: Provide a source of funds that may be used
for multimodal transportation purposes;
(d) Program compatibility: Implement transportation
facilities and services that are consistent with adopted land use
and transportation plans and coordinated with recently authorized
programs such as the act authorizing creation of transportation
benefit districts and the local transportation act of 1988;
(e) Interjurisdictional cooperation: Encourage
transportation planning and projects that are multijurisdictional
in their conception, development, and benefit, recognizing that
mobility problems do not respect jurisdictional boundaries;
(f) Public and private sector: Use a state, local, and
private sector partnership that equitably shares the burden of
meeting transportation needs.
(2) The legislature further recognizes that the revenues
currently available to the state and to counties, cities, and
transit authorities for highway, road, and street construction
and preservation fall far short of the identified need. The 1988
Washington road jurisdiction study identified a statewide funding
shortfall of between $14.6 and $19.9 billion to bring existing
roads to acceptable standards. The gap between identified
transportation needs and available revenues continues to
increase. A comprehensive transportation funding program is
required to meet the current and anticipated future needs of this
state.
(3) The legislature further recognizes the desirability of
making certain changes in the collection and distribution of
motor vehicle excise taxes with the following objectives:
Simplifying administration and collection of the taxes including
adoption of a predictable depreciation schedule for vehicles;
simplifying the allocation of the taxes among various recipients;
and the dedication of a portion of motor vehicle excise taxes for
transportation purposes.
(4) The legislature, therefore, declares a need for the
three-part funding program embodied in this act: (a) Statewide
funding for highways, roads, and streets in urban and rural
areas; (b) local option funding authority, available immediately,
for the construction and preservation of roads, streets, and
transit improvements and facilities; and (c) the creation of a
multimodal transportation fund that is funded through dedication
of a portion of motor vehicle excise tax. This funding program
is intended, by targeting certain new revenues, to produce a
significant increase in the overall capacity of the state,
county, and city transportation systems to satisfy and
efficiently accommodate the movement of people and goods." [1990
c 42 § 1.]
Headings -- 1990 c 42: "The index and part and section headings as used in this act do not constitute any part of the law." [1990 c 42 § 502.]
Severability -- 1990 c 42: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1990 c 42 § 503.]
Effective dates -- Application -- Implementation -- 1990 c 42:
"(1) Sections 101 through 104, 115 through 117, 201 through 214,
405 through 411, and 503, chapter 42, Laws of 1990 are necessary
for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing
public institutions, and shall take effect April 1, 1990.
(2) Sections 105 through 114, chapter 42, Laws of 1990 shall
take effect September 1, 1990. The additional fees in sections
105 through 108, chapter 42, Laws of 1990 apply for all motor
vehicle registrations that expire August 31, 1991, and
thereafter.
(3) Sections 301 through 303 and 305 through 328, chapter
42, Laws of 1990 shall take effect September 1, 1990, and apply
to the purchase of vehicle registrations that expire August 31,
1991, and thereafter.
(4) Section 304, chapter 42, Laws of 1990 shall take effect
July 1, 1991, and apply to all vehicles registered for the first
time with an expiration date of June 30, 1992, and thereafter.
(5) The director of licensing may immediately take such
steps as are necessary to ensure that the sections of chapter 42,
Laws of 1990 are implemented on their effective dates.
(6) *Sections 401 through 404, chapter 42, Laws of 1990
shall take effect September 1, 1990, only if the bonds issued
under RCW 47.56.711 for the Spokane river toll bridge have been
retired or fully defeased, and shall become null and void if the
bonds have not been retired or fully defeased on that date."
[1990 c 298 § 38; 1990 c 42 § 504.]
*Reviser's note: The bonds were fully defeased on June 1, 1990.
Severability -- Effective date -- 1983 1st ex.s. c 49: See RCW 36.79.900 and 36.79.901.
Effective date -- Severability -- 1981 c 342: See notes following RCW 82.36.010.
Effective dates -- Severability -- 1977 ex.s. c 317: See notes following RCW 82.36.010.